Samuel Clemens Essays - Mark Twain, Redding, Connecticut, Lecturers

Samuel Clemens Samuel Clemens was born and grew up in Hannibal, Missouri. This was the home of his later characters Tom Sawer and Huck Finn. In these books he incorporated such features that really existed in Hannibal; features such as Holidays Hill, Bear Creek and Lover's Leap. Clemens described the residents of Hannibal as happy and content with the lives they led in their small town. In his late teens, Clemens left Hannibal on a riverboat to become a printer in St. Louis. He moved up in the ranks of printing and moved to New York and eventually to Washington D.C. Clemens remembered how much fun he had had on the riverboat and how glorious it must have been to be a pilot. He soon decided to move to New Orleans to become a pilot. On the boat, he often heard things like ?Mark the twain, two fathoms deep'. He liked how the words ?Mark Twain? sounded and in one of his first books, ?Life on the Mississippi' about his four years piloting the Spread Eagle along the twisting river, he decided to use the name Mark Twain. Mark Twain stopped piloting the riverboat in 1861, at the start of the Civil War, to join the Union. He went to war for two weeks and left immediately after being involved in the shooting of a civilian. He said he knew retreating better than it's inventor did. He soon decided to travel 1,700 miles from the Missouri Territory , to the Nevada Territory. He passed through Overland City, Horseshoe City, and many large and small cities in between. Clemens commented that Salt Lake City was healthy. He said that the city had one doctor who was arrested once a week for lack of work. Virginia City was very lively from all of the gold and silver found near. He commented that the saloons, courts and prisons were busy and there was a whiskey mill every fifteen steps. Inspired by the vein of silver as wide as a New York City street under Virginia City, Twain decided to go prospecting. Many people went prospecting crazy but Twain thought it must have skipped over him. After not finding any silver, he wrote a book called Roughing It. Clemens soon went to San Francisco and took a job at the San Francisco Times. From them he got the title of ?The Most Wild Humorist of the Pacific Slope?. He wanted to travel, so he boarded a ship to Hawaii, also known as the Sandwich Islands. From there, he traveled around the South Pacific and eventually made his way to Egypt where he was surprised by the large number of American tourists. He called many of them lost tribes of America. Twain soon felt he was in a strange world that had developed so much from his small town of Hannibal. ?My heart is in my own century,? Twain said,?but I wish the twentieth well.? There were other great phrases that he said, such as: ?I was young and foolish and now I'm old and foolish.? Twain churned out quotable phrases like a cigar churns out smoke. Clemens eventually bought a house on Long Island which he named Stormfield and stayed there through his final days. Samuel Clemens was born in 1835, the night of the Haley's Comet. He always said that he thought he would go out with the comet just as he came in with it. Well, he got his wish ; Clemens died in 1910 at age seventy five, the night of the Haley's Comet.

Accounting Theory Essays

Accounting Theory Essays Accounting Theory Essay Accounting Theory Essay Accounting Theory Construction The function to study accounting theories is to classify them according to the assumptions they rely on, how they were formulated, and their approaches to explaining and predicting actual events. There are some classification which are pragmatic, syntactic, semantic, normative, positive, and naturalistic approaches. Pragmatic approaches are based on observing the behavior of accountants or those who use the information generated by accountant. Syntactic approaches rely on logical argument, based on a set of premises. Semantic approaches concern how theories correspond to real-world events. Normative theories rely on both semantic and syntactic approaches. Positive approaches test hypotheses against actual event . Positive approaches test hypotheses against actual and the last is Naturalistic approaches consider individual cases and do not try to generalise. PRAGMATIC THEORIES Descriptive Pragmatic Approach Descriptive pragmatic approach based on continual observation of the behavior of accountants, a theory can be developed from observations of how accountants act in certain situations. The theory can be tested by observing whether accountant do act in the way the theory suggest. This approach is probably the oldest and most universally used method of accounting theory construction. Criticisms of descriptive pragmatic approach: * does not consider the quality of an accountant’s action * does not provide for accounting practices to be challenged * focuses on accountants’ behaviour not on measuring the attributes of the firm Psychological Pragmatic Approach Differetnt with Descriptive pragmatic approach, this approach require theorist to observe users responses to the accountants output ( ex:financial report). There are also some problem with this psychological approach that are : * some users may react in an illogical manner * some users might have a preconditioned response * some users may not react when they should SYNTATIC AND SEMANTIC THEORIES Semantic inputs of the system are the transactions and exchanges recorded in the vouchers, journals, and ledgers of the business. These are then manipulated on basis of the premises and assumptions of historical cost accounting. Some accounting theorists are critical, they argue that the theory has semantic content only on the basis of its inputs. There is no independent empirical operation to verify the calculated outputs for examples, ‘profit’ or ‘total asset’. Historical cost accounting has also been criticised on the basis of its syntactic element, for example with respect to the practice of summing several different money amounts assigned to specific assets In defence of the historical cost system, accountants argue that there is no requirement that accounting outputs should have any semantic content or be subject to falsification rules. NORMATIVE THEORIES The 1950s and 1960s saw what has been described as the ‘golden age’ of normative accounting research. Accounting researches become more concerned with policy recommendation and with what should be done, rather than with analysing and explaining the currently accepted practice. Normative theories concentrated either on deriving the ‘true income’ for an accounting period. True income : true income theorists concentrated on deriving a single measure for assets and a unique profit figure. Decision usefulness ; the decision usefulness approach assumes that the basic objective of accounting is to aid the decision making process of certain ‘users’ of accounting reports by providing useful, or relevant, accounting data. The normative theories of the 1950s and 1960s began with a statement of the domain (scope) and objectives of accounting, the assumptions underlying the system and definitions of all the key concepts. POSITIVE THEORIES During the 1970s, accounting theory saw a move back to empirical methodology, which is often referred to as positive methodology. Positivism or empiricism means testing or relating accounting hypotheses or theories back to experiences or facts of the real world. The main different between normative and positive theories is that normative theories are prescriptive, whereas positive theories are descriptive, explanatory or predictive. DIFFERENT PERSPECTIVES Focused on what may be considered to be a highly structured approach to theory formulation – the scientific approach. This approach has an inherent assumption that the world to be researched is an objectives reality capable of examination in terms of large scale or average statistics. This type of research is carried out by incremental hypotheses which are then combined to provide greater understanding, or better predictions of accounting. The implied assumption is that a good theory holds under circumstances that are constant across firms, industries and time. The criticism of the scientific method are the large-scale statistical research tends to lump everything together and it is conducted in environments that are often remote from the world of or the concerns of accountants. SCIENTIFIC APPROACH APPLIED TO ACCOUNTING A great deal of misunderstanding exists about the attempt to apply a scientific approach to accounting. The attempt is to make scientists out of accounting practitioners. Accountants who believe in a scientific approach want empirical evidence and logical explanation to support accounting practices so that practitioners can recommend the most appropriate methods for given situation based on this evidence. Another common misunderstanding about the application of the scientific view in accounting is that ‘absolute truth’ is desired, which of course is not possible. ISSUES FOR AUDITING THEORY CONSTRUCTION Auditing is a verification process that is applied to the accounting inputs and processes. Auditor provide an opinion on whether the financial statements are in accordance with the applicable reporting framework, and also provide on whether the statements present fairly, in all material respects, or give a true and fair view. The normative era of accounting theory and research also coincided with a normative approach to auditing theory. The positive ere of accounting has led to a positive approach to auditing theory

Lockheed P-38 Lightning in World War II

Lockheed P-38 Lightning in World War II Designed by Lockheed in 1937, the P-38 Lightning was the companys attempt to meet the requirements of the US Army Air Corps Circular Proposal X-608 which called for a twin-engine, high-altitude interceptor. Authored by First Lieutenants Benjamin S. Kelsey and Gordon P. Saville, the term interceptor was specifically used in the specification to bypass USAAC restrictions regarding armament weight and number of engines. The two also issued a specification for a single-engine interceptor, Circular Proposal X-609, which would ultimately produce the Bell P-39 Airacobra.   Design Calling for an aircraft capable of 360 mph and reaching 20,000 ft. within six minutes, X-608 presented a variety of challenges for Lockheed designers Hall Hibbard and Kelly Johnson. Assessing a variety of twin-engine planforms, the two men finally opted for a radical design that was unlike any previous fighter. This saw the engines and turbo-superchargers placed in twin tail booms while the cockpit and armament were located in a central nacelle. The central nacelle was connected to the tail booms by the aircrafts wings.   Powered by a pair of 12-cylinder Allison V-1710 engines, the new aircraft was the first fighter capable of exceeding 400 mph. To eliminate the issue of engine torque, the design employed counter-rotating propellers. Other features included a bubble canopy for superior pilot vision and the use of a tricycle undercarriage. Hibbard and Johnsons design was also one of the first American fighters to extensively utilize flush-riveted aluminum skin panels. Unlike other American fighters, the new design saw the aircrafts armament clustered in the nose rather than mounted in the wings. This configuration increased the effective range of the aircrafts weapons as they did not need to be set for a specific convergence point as was necessary with wing-mounted guns. Initial mockups called for an armament consisting of two .50-cal. Browning M2 machine guns, two .30-cal. Browning machine guns, and a  T1 Army Ordnance 23  mm autocannon. Additional testing and refinement led to a final armament of four .50-cal. M2s and a 20mm Hispano autocannon.       Development Designated the Model 22, Lockheed won the USAACs competition on June 23, 1937. Moving forward, Lockheed commenced building the first prototype in July 1938. Dubbed the XP-38, it flew for the first time on January 27, 1939 with Kelsey at the controls. The aircraft soon achieved fame when it set a new cross-continent speed record the following month after flying from California to New York in seven hours and two minutes. Based on the results of this flight, the USAAC ordered 13 aircraft for further testing on April 27. Production of these fell behind due to the expansion of Lockheeds facilities and the first aircraft was not delivered until September 17, 1940. That same month, the USAAC placed an initial order for 66 P-38s. The YP-38s were heavily redesigned to facilitate mass production and were substantially lighter than the prototype. Additionally, to enhance stability as a gun platform, the aircrafts propeller rotation was changed to have the blades spin outward from the cockpit rather inward as on the XP-38. As testing progressed, problems with compressibility stalls were noticed when the aircraft entered steep dives at high speed. Engineers at Lockheed worked on several solutions, however it was not until 1943 that this problem was completely resolved. Specifications (P-38L): General Length: 37 ft. 10 in.Wingspan: 52 ft.Height: 9 ft. 10 in.Wing Area: 327.5 sq. ft.Empty Weight: 12,780 lbs.Loaded Weight: 17,500 lbs.Crew: 1 Performance Power Plant: 2 x Allison V-1710-111/113 liquid-cooled turbo-supercharged V-12, 1,725 hpRange: 1,300 miles (combat)Max Speed: 443 mphCeiling: 44,000 ft. Armament Guns: 1 x Hispano M2(C) 20 mm cannon, 4 x Colt-Browning MG53-2 0.50 in. machine gunsBombs/Rockets: 10 x 5 in. High Velocity Aircraft Rocket OR 4 x M10 three-tube 4.5 in OR up to 4,000 lbs. in bombs Operational History: With World War II raging in Europe, Lockheed received an order for 667 P-38s from Britain and France in early 1940. The entirety of the order was assumed by the British following Frances defeat in May. Designating the aircraft the Lightning I, the British name took hold and became common usage among Allied forces. The P-38 entered service in 1941, with the US 1st Fighter Group. With the US entry into the war, P-38s were deployed to the West Coast to defend against an anticipated Japanese attack. The first to see frontline duty were F-4 photo reconnaissance aircraft which operated from Australia in April 1942. The next month, P-38s were sent to the Aleutian Islands where the aircrafts long range made it ideal for dealing with Japanese activities in the area. On August 9, the P-38 scored its first kills of the war when the 343rd Fighter Group downed a pair of Japanese Kawanishi H6K flying boats. Through the middle of 1942, the majority of P-38 squadrons were sent to Britain as part of the Operation Bolero. Others were sent to North Africa, where they aided the Allies in gaining control of skies over the Mediterranean. Recognizing the aircraft as a formidable opponent, the Germans named the P-38 the Fork-Tailed Devil. Back in Britain, the P-38 was again utilized for its long range and it saw extensive service as a bomber escort. Despite a good combat record, the P-38 was plagued with engine issues largely due to the lower quality of European fuels. While this was resolved with the introduction of the P-38J, many fighter groups were transitioned to the new P-51 Mustang by late 1944. In the Pacific, the P-38 saw extensive service for the duration of the war and downed more Japanese aircraft than any other US Army Air Forces fighter. Though not as maneuverable as the Japanese A6M Zero, the P-38s power and speed allowed it to fight on its own terms. The aircraft also benefited from having its armament mounted in the nose as it meant that P-38 pilots could engage targets at a longer range, sometimes avoiding the need to close with Japanese aircraft. Noted US ace Major Dick Bong frequently chose to down enemy planes in this fashion, relying on the longer range of his weapons. On April 18, 1943, the aircraft flew one of its most famous missions when 16 P-38Gs were dispatched from Guadalcanal to intercept a transport carrying the Commander-in-Chief of the Japanese Combined Fleet, Admiral Isoroku Yamamoto, near Bougainville. Skimming the waves to avoid detection, the P-38s succeeded in downing the admirals plane as well as three others. By the end of the war, the P-38 had downed over 1,800 Japanese aircraft, with over 100 pilots becoming aces in the process. Variants During the course of the conflict, the P-38 received a variety of updates and upgrades. The initial model to enter production, the P-38E consisted of 210 aircraft and was the first combat ready variant. Later versions of the aircraft, the P-38J and P-38L were the most widely produced at 2,970 and 3,810 aircraft respectively. Enhancements to the aircraft included improved electrical and cooling systems as well as the fitting of pylons for launching  high velocity aircraft rockets. In addition to a variety of photo reconnaissance F-4 models, Lockheed also produced a night fighter version of the Lightning dubbed the P-38M. This featured an  AN/APS-6 radar pod and a second seat in the cockpit for a radar operator.    Postwar: With the US Air Force moving into the jet age after the war, many P-38s were sold to foreign air forces. Among the nations to purchase surplus P-38s were Italy, Honduras, and China. The aircraft was also made available to the general public for the price of $1,200. In civilian life, the P-38 became a popular aircraft with air racers and stunt fliers, while the photo variants were put into use by mapping and survey companies.

Medical Costs For Prisoners In The Correctional System Essay

Medical Costs For Prisoners In The Correctional System - Essay Example Currently, about 10% of the correctional budgets are actually set aside for healthcare and this would amount $3 billion every year (Kaplan, 1999). The largest prison network in the contrary spends about $8000 for elderly inmates and about $1000 for younger inmates. The largest number of sick elderly inmates is lodged in the Men’s State Prison in Georgia (Chen, 2009). With the problems of the inmates only increasing every year, it is becoming very difficult to sustain the healthcare of inmates. For example, a greater population of inmates is increasingly suffering from chronic diseases, HIV/AIDS, getting older with serious health problems, hepatitis, terminal illnesses, and other problems (Kaplan, 1999). In the last 10 years, the population of prisoners has doubled and the number of women inmates has increased from 4 to 6 & (according to the Bureau of Justice). The number of prisoners above the age of 50 will increase from 11.7% to 16% in 2005. According to the Bureau of Justic e the percentage of prison population above the age of 55 years arose from 49000 in 1999 to 90000 in 2007. Recently a few health problems have been noted to have a serious impact on the health of the inmates. Some of the common terminal conditions that can affect inmates include cancer (Kinsella, 2004). The most common infectious disease noted in prisoners is Hepatitis C, which affects about 33% of the inmates in Texas, and 41% in California. The most common mean of spreading Hepatitis C in prisons is through contaminated blood or IV drug use with contaminated needles. $24000 to $30000 is spent each year on treatment for Hepatitis B. About 10% of the inmates are mentally ill (Kaplan, 1999), however recent figures suggest the figures could be as high as 16%. There were just very few prisons that were providing mental health facilities to the prisoners. Small percent actually receive mental treatment programs and an even smaller group receives medication to treat the condition (Kinsel la, 2004). Communicable diseases may not only be a problem for inmates when they are in the prisons, but also when they are released. About 2.5 to 4.5 % of all the inmates are affected with an STD. It costs about $475 to treat the STD’s. 2.2% of the inmates have HIV infection and about 0.6% have AIDS. The prevalence of the condition is about 3 to 4 times higher than the general population. About $195000 is spending each year for the HIV management of inmates (Kinsella, 2004). Several cost-saving measures can be initiated as an effort to lower costs in prisons. These include privatization of the healthcare services, having disease prevention and health promotion programs, inmates co-sharing healthcare costs with the government (copayments), using telemedicine facilities, and early release of those inmates who are sick, terminally ill, or very old. Prisons need to develop better healthcare policies in order to handle the crisis of rising healthcare costs, using greater innovati on (Kinsella, 2004). The other measures that have been suggested include reduction the costs of drugs, provision of healthcare services under managed care, etc (Kinsella, 2004) Part 2 I have chosen to study the HIV/AIDS populations that are imprisoned in Rhode Island, though I would compare it with other prisons in the US. I have chosen this because, the problem of HIV/AIDS is serious in prisons, and the model obtained from a few prisons are so good that they should be a

Quiz Review Questions Coursework Example | Topics and Well Written Essays - 500 words

Quiz Review Questions - Coursework Example 15, Rios indicate that the boys may embrace strategies such as going dumb, acting stupid or even being dummy smart as a strategy to discredit the system that punished and excluded them (Rios) 4. These are knowledge and ideas that people try to draw upon in their day-to-day life activities. Cultural capital ranges from ability to speak, ability to write effectively and even rule of etiquette among others. 5. These benefits of economy are gained from the preferential treatment and cooperation between a group of people and individuals. Social capital tends to share the main idea that networking has a significant value. 8. In the 21st century, people are living together despite the differences. According to Sandercock, people must understand their differences and how important it is to their politics and cooperative success in order to live together. Without such understanding, problems might arise. He also develops a multicultural perspective that embraces unity of culture of every individual that is inescapable of cultural diversity and which is part of the right to differences (Sandercock). 9. Therapy can be an effective statement in most cases. But to reap its benefits, it is important that the right strategies that incorporate emotional wellbeing to be utilized. Emotions help in diagnosing several health related problems including mental health conditions. Therefore, emotions play a huge role in dictating the types of therapy and when an individual should initiate the therapies. 10. City building- cities are always in constant change. This comes alongside with struggles. The struggles are developing to shape up and protect as well as improve places. People have roles to play in the city change since it affects everyday life. While the cities are changing, the professions in building do not act alone. The transformation recognizes that these professions are effective when they act in a transparent way of politics; in association with residents,

The Performance Appraisal Process Management Essay

The Performance Appraisal Process Management Essay The essence of the concept of the HRM is that people working in the organization are viewed as a valuable resource. If these people are managed properly, they can boost productivity through commitment and capability. HRM lays emphasis on the importance of integrating personnel functions (recruitment, selection, appraisal, reward, development, industrial relations, grievance and discipline, retirement, redundancy, dismissal) into the overall strategic management of the organization. All organizations evaluate the performance of their employees to find out their relative worth for the job they are doing. Performance is being related to the productivity, it is crucial for the organization to achieve its goals and objectives. Effective performance for the organization means that output can be maintained with fewer numbers of employees. Performing effectively is also of crucial importance to the employee because organizations can no longer tolerate poor performance, they (employees) are m ore likely to be dismissed. The effective management performance, therefore, is not only vital for the long-term survival of the organizations but is also a moral obligation on the employees. Performance appraisal is considered as the systematic evaluation of individuals to their performance on the job and their potentials for development (Dale S. Beach, 1980: 290). Wendell French has defined performance appraisal as a systematic and periodic assessment of how employees are doing their jobs in relation to established norms and the communication of that kind of assessment to employees. It is a process of evaluation an employees job performance with respect to its requirements. A systematic performance appraisal provides information for making decisions about various issues such as promotions, pay increases, layoffs, training and development and transfers. It is managements powerful tool in controlling human resource and productivity. Managers can improve an employees job performance through clarifying expectations and evaluating performance. Employees also, in general, prefer having some kind of appraisal to develop an appropriate vision of their own effectiveness and opportunities (Wood, 1988). Formal performance appraisal can meet the three needs, one of the organization and the other two of the individuals within the organization: It provides systematic judgments to back up salary increase, transfer, demotion or termination. It is the means of communicating to subordinates the behavior, attitudes, skills or job knowledge and let him know where he stands. It is used as a base for coaching and counseling the individual by his superior. The effective management of performance is not only vital for the survival of the organization but is also in the best interest of the employees. The underlying assumption of performance management is that the individual employees can satisfy their needs and objectives by contributing to the attainment of the organizations objectives. This may result in employees motivation and greater job-satisfaction which is at the core of HRM (Foot and Hook 2008). The performance appraisal process generally consists of the following six steps as depicted in Figure 1 (Decenzo and Robbins, 1998). Figure 1. The Performance Appraisal Process Establishment of performance standards Communicate the performance expectations to employees Measure actual amount of performance Compare the actual performance with standards Discuss appraisal with the employee If necessary, take corrective action Performance appraisal begins with the establishment of clear and objective standards of performance evolved out of job analysis and job description. These standards need to be communicated to the employees. Subordinates have to receive and understand the information properly. The third step is the measurement of the actual performance. For this, four measures can be utilized by managers, namely, personal observation, satisfied reports, oval reports and written reports. The fourth step is the comparing of the actual performance with standards. If any deviations are found between standards and actual performance, the manager may proceed to the fifth step to discuss the appraisal with the employees. Final step of appraisal is taking corrective action when it requires The objectives of performance appraisal can be classified by different ways but according to (Harrison, 1995) to the objectives of performance appraisal are i. administrative: which determine orderly way of promotion, transfers and increase of payment. ii. Informative: supplying the relevant data to management team according to performance of subordinates and weakness and strengths of individual. iii. Motivational: create good environment to employee which motivate staff to develop themselves and to improve their performance According to (Randell, et al. 1972) the main purpose of staff appraisal is to evaluate, auditing, constructing succession plans, motivating staff, developing individuals and checking. Similarly according to (Lefton, 1997 ) performance appraisal can be defined by mainly four characteristics a. its formal b. it tries to find out why and how a subordinates is doing the job c. it tries to explore how subordinate can do better way in a job d.it always tries to produce benefits for subordinate, the organization and the superior. Performance evaluation systems in Nepalese organizations are mandatory. The results of performance appraisal are not used in terms of career development, reward management and employee training and development. The results are mostly used to decide whether to promote employees or not (Adhikari, 2006). The main purpose of performance evaluation in government and public enterprises is the promotion of employees. It is not used for performance feedback to employees, reward management and identifying the needs of training and development. In civil service, 40 percent of performance appraisal is confidential and thus non transparent to employee (Agrawal, 2001). Three different approaches exist for doing appraisals. Employees can be appraised against (i) absolute standards, (ii) relative standards, or (iii) objectives (MBO). However, no one approach is always best. Absolute standards are individual oriented whereas relative standards rank individuals. Management by objectives facilitates continuous improvement of performance results. Most of the private sector enterprises in Nepal lack systematic performance appraisal system. Personal judgment and subjective assessment of owner-manager serves as the key criteria for performance appraisal (Agrawal, 1982). Formal and systematic performance appraisal system was non-existent in tea industry of Nepal. Promotion is the vertical movement of an individual in an organizations hierarchy, enhanced status, accompanied by increased responsibilities, and usually with increased income, though it is not always so (Monappa and Engineer, 1999). It is the advancement of an employee to a higher job-rank in the organizational hierarchy accompanied by a pay rise (Pigors and Myers, 1981: 303). Employees consider their ultimate success of their career and performance in terms of the number and frequency of promotion they get during their service. Yoder et al observed that promotion gives incentive to initiative, ambition and enterprise, unrest and minimizes discontent, attracts capable personalities, appropriate logical training of advancement, and forms and effective reward for cooperation and loyalty, long term service, etc. (Yoder,1979). It increases satisfaction in the employees that their talents and capabilities are being recognized. In turn, they trust the organization and devote for the acco mplishment of organizational goals and objectives. In Nepal, the Civil Service Act was promulgated in 1956 which stated that promotion should be given to civil service personnel on the basis of work efficiency (Civil Service rule, 1993). Many changes have been done in the promotion system of the employee in the government organization since that time. The Administrative Reform Commission formed under the chairmanship of Mr. Vedananda Jha suggested that the promotion criteria for civil service personnel should include (a) seniority, (b) experience, (c) academic qualification and training, and (d) departmental performance report including co-operative attitude. Another Administration Reform Commission formed under the chairmanship of Mr. B.B. Thapa noted as promotion occupied special importance in the career development of employees, so capability to hold higher promotion and the capacity to perform the work satisfactory in the present position were the main criteria of promotion (Government of Nepal, 1996, Report of Commission). Amend ments were done in the Civil Service Rules in 1978 and 1983. Similarly the Administrative Reform Committee formed under the chairmanship of the then prime-minister Mr. G.P. Koirala in 1991 emphasized performance oriented promotion system. The new Civil Service Act, 1993 laid stress on performance ability with criteria such as past performance, seniority, work experience of remote area, and academic qualification. Similarly, the comparative weight-ages of promotion criteria of civil service employees were changed after 1992. NASCs study on promotion system of civil services stated that there was lack of clarity in its purpose and no consistency in the average promotion period between level and services. The risk of subjectivity in merit rating was a major apprehension in the minds of civil servants for giving more weight to merit rating. Even the performance evaluators views were in favor of no link of the promotion with the performance. Basic perquisites for sound performance appraisal practices, such as clear organizational and sectional objectives, individual job descriptions, adequate and reliable information system etc. were not properly provided in the civil service. Majorities were in favor of number allotting 50 percent of seats to the promotion by competitive examination as compared to the exiting 25 percent, in some cases even less. Williams (1972) ascertained that managers lacked adequate means or determination to control the motivation and productivity of their workforce. Job description, performance appraisal and output indicators were non-existent; rewards and sanctions were irrationally applied; salaries were not genuinely related to knowledge and or effort requirements; offices had inadequate facilities; poor co-operation and limited delegation. The top of the decision making level was congested by trivialities while middle-level staff were in a soporific frenzy over the responsibilities for complex planning and fiscal matter. The review presented above fairly indicates that the limited attempts have been made to study personnel / HR management practices in public and private enterprises of Nepal. Those studies have shed light on some aspects of personnel / HR management, however, the concluding remark indicates that personnel /HR management in the past remained neglected areas of management. This review also indicates that no systematic attempts have been made to study HRM practices in tea industry of Nepal. This knowledge gap has called for a systematic study which could bridge up such a gap. The present study is an attempt in that direction. Tea industry which is leading position in the national economy is growing extensively mainly in the eastern region of Nepal. It is, being one of the most labor intensive, agro-based industries; it involves a great deal of workforce, which provides direct employment to about 41000 workforces. After the privatization of Nepal Tea Development Corporation in 2000, the change in ownership is also accompanied by deep changes in organizational procedures and culture that could have a profound effect on enterprise behavior and performance (Manandhar, 1998). There have been only a few research studies in the field of human resource management in private enterprises of Nepal. And there has not yet been any specific research conducted in HRM in tea industry of Nepal. So, in view of the poor research-based on HRM and the lack of knowledge existing in this field, the research work is virtually called for the streamlining of HRM practices. Research can lead to an increased understanding of an improvement in HRM practices. It can provide insights for managers as they attempt to increase employee productivity and satisfaction while reducing absences and turnover. Research can also identify potential problem areas related to HRM. Industry background The golden beginning of tea plantation in Nepal dates back to the year 1863, with the first tea processing factory was established in the year 1878, in Ilam Tea Estate. In 1959 Budhkaran Tea Estate was established at Jhapa which was the first tea estate in private sector. Soon after this venture, Satighatta, Nakkalbanda, Mittal, Giribandhu Tea Estates and Himalaya Tea Garden were established. The establishment of Nepal Tea Development Corporation (NTDC) in 1966 is considered to be a landmark to augment the tea cultivation. Generally, two types of tea orthodox and CTC (Crush, tear and curl) are produced in Nepal. At present, there are 128 tea estates and 45 tea processing factories as registered in NTCDB. Basing on the previous statistical figure of total tea plantation area of 16420 hectares, and multiplying by 2.47 persons per hectare, it is estimated that about 41000 people are employed in tea industry of Nepal Tea industry which is considered as the backbone of national economy of Nepal but there has not yet been any specific research conducted in HRM in tea industry of Nepal. So, in view of the poor research-based on HRM and the lack of knowledge existing in this field, the research work is virtually called for the streamlining of HRM practices. Research can lead to an increased understanding of an improvement in HRM practices. It will provide insights for managers as they attempt to increase employee productivity and satisfaction while reducing absences and turnover. Research aim, research questions or hypothesis and objectives Research aim: The research aims is to investigate the employee performance appraisal system in an organization. Research question Is the performance appraisal practice key to pay rise, training and development, promotion or termination of the employee in the tea industry of Nepal? Research objectives The specific objectives of this study are: 1. To examine how employee performance is appraised in an organization. 2. To evaluate the effectiveness of performance appraisal system in the organization. 3. To analyze the relationship between performance appraisal and the factors like pay rise, training and development, promotion or termination of employee in an organization. Research Methodology The research philosophy applied for this research project will be phenomenological instead of positivist philosophy and the researcher will analyse and explain the purpose of research through the qualitative methods. 4.1. Research Philosophies: Positivism and Phenomenology Phenomenology as a philosophy, propounded by Edmund Husserl in the 20th century which is concerned with the systematic analyses and reflection of consciousness, structures and phenomena as it approaches in the act of consciousness. The reflection in the phenomenological philosophy is to be done through the first person viewpoint which is highly modified first person. According to Saunders et al. (2000) explained the significant differences between these two approaches of research which is very useful for this study to make concise choice. Regarding the worldview Saunders et al say that phenomenology describes world is subjective which is socially constructed whereas Positivism philosophy says that the world is objective and external. In terms of their basic beliefs they further say that positivism define that the observer is independent in his or her observation, converse to this, phenomenological view says that the observer cant be isolated from what is being observed rather than th e observer is a part of what is being observed. In positivism Science is taken as free of value contrary phenomenological philosophy takes the human interest in science. Phenomenology view says that human interest is to colour the science. Taking into consideration of research nature the research the researcher finds phenomenological philosophy opt for this study. Collis and Hussey (2003) says that phenomenological research provides qualitative data which is well matched with this research, as the qualitative data by its nature is subjective and rich because there is a significant level of participation of the researcher. Besides these facts, the research setting is the commercial organization which is natural setting rather than laboratory setting of the positivistic philosophy. 4.2. Qualitative and Quantitative Research Mainly there are mainly two kinds of research where researcher can apply any one of them or mix both qualitative and quantitative as per their demand of the research topic. In this study, researcher will use qualitative approach with the definition of Collis and Hussey (2003) who says, qualitative research as an approach of study which is subjective and tries to explore and understand the social and human activities which includes reflection and examination on perceptions. Performance appraisal as such is a subjective in nature which is related to the study of human behaviour with a fixed organizational setting. Inductive and Deductive Research The choice between two methods of research as inductive and deductive is also depends on the nature of the study. The deductive research which begins with theory and later tested through empirical observation. In this study, inductive approach will be used where researcher moves from the particular to general. 4.4 Source of Data In the initial phase of investigation, a comprehensive study of various relevant materials books, reports, research works etc. will be done. Both the primary sources and secondary sources of data collection tools will be applied. While collecting data from primary sources, multi-data collecting method i.e. triangulation method will be applied. The researcher will prepare the questionnaires that elicit the facts regarding the personal appraisal system in the organization. In the second phase, the researcher will visit the different tea states with semi structure interview schedules, design to get information on what was being done and how was it being done relating to various aspects of employee performance and appraisal process. Then after first field study, he will construct some research questions regarding to structure interview for pilot study. So, at last with the help of pilot study he will fully prepare research question for structure interview for different employee as worke rs, managers and assistant. The researcher thinks that collecting data from different methods helps the researcher understand the phenomenon more deeply and increases the reliability and validity of the data. The secondary data will be collected from various published and unpublished reports, records and documents of Central Bureau of Statistics, Labor Department / Office, Center for Economic Development and Administration of TU, Nepal Tea and Coffee Development Board, Agro Enterprise Center under Federation of Nepal Chamber of Commerce and Industry. Data will also be collected from publications of different national and international institutions, research works, books and relevant articles published in different journals, magazines and newspapers etc. and will review for obtaining necessary information. 4.5. Sampling Procedure: The sampling method for selecting the tea estates will be judgmental sampling. The tea estates for this study will select mainly on the basis of their size of plantation, number of employees, and production performance of the companies representing both corporate and private sector, and hilly as well as Terai region. For this study, five leading tea estates having their own processing factories will be selected comprising two tea estates from corporate sector, namely Kanyam tea state from hilly area of Ilam and Tokala from Jhapa district. On the other hand three tea estates from the private sector, namely, Budhkaran, Satighatta and Giribhandhu will be chosen from Jhapa district. Five employees from different level of each estate will be considered as a sample. So sample of this study will be 30. Analysis of Data: After the collection of data from both primary and secondary sources most of the processing work, tabulation and calculations will be conducted manually in the beginning. Data will classify into different groups and finally they will be presented in tabular forms. Similarly, the respondents views and opinions will be analyzed in terms of different levels of employees such as managers / officers, assistants and laborers. The analyses of data will be made with the help of relevant statistical tools such as simple average, percentage and chi-square tests. For computation and statistical analysis electronic scientific calculator and computer will be used. Research ethics While conducting the research we requires certain disciplines .It embodies certain goals and norms which the researcher need to maintain coordination between the actions or activities they applied and maintain which establish the public trust of the discipline. Ethical standard helps the researcher to maintain knowledge and truth to minimise the error. It is essential to avoid misrepresentation, fabrication, and falsification of data. Some ethical issues as honesty, integrity, objectivity, carefulness, openness will be carefully considered while conducting the research. . This study will reveal a clear picture about the existing state of HRM practices in tea industry. The outcome of the study may serve as a research infrastructure on which further researches can be built. And the information and conclusions derived from this study may be useful and helpful for practicing managers, as well as planners, policy makers and other agencies concerned, through better understanding of HRM practices relating to tea industry. Thus, it is a modest attempt towards examining and understanding HRM practices in tea industry of Nepal. Also, researcher has a good taste of knowledge and highly interested about tea industry of Nepal from the very beginning. So the research topic will be significance for researcher. Human resource is the most important resource in an underdeveloped country like Nepal which can be mobilized or managed for the overall development of the country. But in practice, very little attention has been given to the management of human resources in any organizational setting. Consequently Nepalese industries have been facing various HR problems such as low employee-morale, low productivity and greater tension between labor and management. Timescale After the proposal has been accepted by the University of Wales the following time line will be followed to complete the research work: Figure 2. Gantt chart: Months and weeks→ Activities ↓ April Weeks↓ May Weeks↓ June Weeks↓ July Weeks↓ 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 Read literature Conform objectives Draft literature review Field survey with semi structure interview schedule Research question for structure interview for pilot study Pilot study of interview Prepare research question for final interview Conduct final interview with employee and fill up questionnaire Tabulation of raw data Analysis . Writing thesis Deadline à ¢Ã…’Å ¡ Resources Both primary and secondary sources will be used in the study. In the initial phase of investigation, a comprehensive study of various relevant materials books, reports, research works etc. will be done. The secondary data for this study will be used from previous research works, books and relevant articles published in different journals, magazines and newspapers etc. In the first stage of primary data , the tea estates were visited with the semi-structured interview schedules design to get information on what was being done and how was it being done. With that information from first visit, more reliable semi structure interview will be designed and piloted with 7 non-sampled employees of different levels such as managers, assistants and workers. Finally, revise structure interview schedules will be construct and administer to the 25 sample employees with different level.

Business Entities, Laws, and Regulations Paper Essay

There are different scenarios with three different forms of entities that require taking control, taxation, and possible liability issues into account. These considerations will not only serve to ensure compliance is met but also so that each establishment is protected. In the first scenario Lou and Jose plan to open a restaurant/sports bar, the issue is that they have not accumulated of the money, but Miriam, a prosperous investor is willing to contribute the funds although she doesn’t have time to be physically involved in the business. In the second scenario Frank happens to be a wealthy investor who has a strategy to open up a chain of exterminating businesses throughout the United States. The third scenario is Akiva and Tara wants to open a licensed obstetrician office, they will take out a loan for startup costs. The fourth and final scenario a construction company is hiring and has specific job requirements that must be met in order to be selected as the final candidate. Restaurant/Bar Lou and Jose plan to open a sport bar/restaurant, a place where customer will be able to socialize while watching sports on large-screen TVs. The major issue is that Lou and Jose do not have the funds to put these plans to action. But they do know of a wealthy investor Miriam, who is willing to invest her wealth in making the sport bar/restaurant happen. Miriam doesn’t have much time to be involved in the day to day operation but is willing provide capital in return for a percentage of ownership. It is at Lou’s and Jose’s best interest to make their business a Limited Partnership business. A limited partnership is the best option for Lou and Jose since they have one partner who will invest capital but will not participate in management (Cheeseman, 2010). In order to do so Lou and Jose must file for a certificate of Limited Partnership through the secretary of state and must comply with the statutory requirement of the RULPA (Revised Uniform Limited Partnership Act) (Cheeseman, 2010). Once the certificate of limited partnership is filed a limited partnership is formed. Each partner will be responsible for filing his or her own tax information and they will also be responsible for the reporting of the company tax information as a whole. Extermination business scenario Frank is a prosperous investor who would like to open a chain of exterminating businesses throughout the United States. Since Frank is interested in opening several establishments throughout the United States, the best option for him would be to have his business set up as a franchise business. In his particular case a chain-style franchise would be more beneficial as this would allow each establishment to make and sell its services to the public in the different parts of the country. Frank as the franchisor would be responsible for his own contracts and torts and the franchisee is liable for his own contracts and torts. Each prospect franchisee would have to apply with franchisor for a franchise. If approved the parties would enter a franchise agreement and the franchisor and franchisee would be set up as separate entities. Therefore each operation owner is responsible for filing his or her tax documents and ensuring that they are in compliance. Professional Practice Akiva and Tara have completed all the requirements needed for them to open up their own obstetrician’s office. Since Akiva and Tara are just newly out of the medical field, I think that they may want to consider having an LLC. A limited liability company (LLC) is an unincorporated business entity that combines the most favorable attributes of general partnerships, limited partnerships, and corporations. An LLC is taxed as a partnership unless it chooses to be taxed as a corporation, the owners can manage the business, and the owners have limited liability. Many entrepreneurs who begin new businesses choose the LLC as their legal form for conducting business† (Cheeseman, 2010. P. 267). An LLC is a separate legal unit (or legal individual) separate from its associates. LLCs can sue or be sued by people who have entered into a legal contract. Construction Scenario In this scenario Surebuild, Inc is a new construction company and Mei-Lin is the hiring manager and is found in the middle of a dilemma of which candidates to interview as she has specifically stated in the description that a high school diploma is required from that of the successful candidate. The first thing Surebuild, Inc needs to do is to hire a Human Resource Manager to ensure that Surebuild is in compliance with the federal, state, and local government. Regarding the applicants that have applied Surebuild needs to avoid making any decision that may violate discrimination of sex, age, origin of nationality. One of the applicants is Michelle, who is 35 years of age who shows to be pregnant and happens to be a high school graduate, and was once employed as a jackhammer operator. In this case Surebuild, Inc need to make sure there is no discrimination against Michelle since she is a female who happens to be pregnant or the company will be liable and probably sued. Especially because Michelle has met the requirement listed as a qualification for a successful candidate. Title VII of the Civil Rights Act of 1964 was enacted to eliminate job discrimination based on race, color, religion, sex, and national origin. Another applicant is Eric who is 55 years of age who has experience with a jackhammer without a high school diploma. In this case if the company is specifically looking for experience on the jackhammer they need to focus on that and make their decision based on the same and not on Eric’s age because then they would be committing discrimination against age. The defense the company can have is that Eric does not have a high school diploma a specific requirement that must be met. Felipe is a 38 year old applicant who does not speak any English and also has no high school diploma. The requirement for this position also states that the candidate is required to have a high school diploma, something Felipe does not have. The fact that Felipe does not speak English can be seen as a discrimination of origin of nationality but the company has proof that the applicant did not meet the requirements as he does not have a high school diploma. The last applicant is Nick a 23 year old college graduate who happens to be epileptic, and no experience with a jackhammer. Under the Title I of the ADA states that employment discrimination against individuals who are qualified with disabilities in respect to job application procedures, hiring compensation, training, promotion and termination is prohibited. Cheeseman, 2010. In this case the company should interview Nick as they would any possible candidate and make their determination based on their job requirements and the positions requirements. In this case he has more than a high school diploma but lacks the experience, he can be given training and possibly learn how to use a jackhammer but if the job cannot accommodate his epileptic condition and or will he be at a higher risk of injury because of the type of job then the company. Every company’s top priority for its employees is to ensure the safety of its employees and if Nick’s elliptical condition can cause severe injury to him or those around him while working on the jackhammer then the company needs to make a decision of not hiring Nick. Should they hire him with his condition and an accident takes place that cause’s major injury to Nick or another employee the company can be liable and required to pay the expenses, medical bills, and punitive damages. The company can possibly even be sued. Everyone business has a responsibility of ensuring that not only are they in compliance with the secretary of state when it comes to the proper registration of their business but they also have a huge responsibility to society, its employees, and to themselves. It is important that every business understand that there are federal, state, and local regulations they must abide by in order to avoid liability and possibly law suits. It is also important that they abide by them in order to give fair and proper treatment to its personnel as those are the individuals that drive the company and most of the times make it a successful business. This not only is beneficial to the company but to the employees and to our world economy.