Wednesday, September 2, 2020

Mariana and Long Distance Essay Example For Students

Mariana and Long Distance Essay Mariana is a sonnet composed by Alfred Lord Tennyson, in view of a Shakespeare play. In the play, the character Mariana is infatuated with a man called Angelo. He at that point leaves her. This sonnet is about her sitting tight for him to return. Additionally it is theorized that Tennyson composed this sonnet since he had encountered something comparable himself. In spite of the fact that this probably won't be genuine we do realize that he loved composing anecdotes about the past. In Long Distance, composed by Tony Harrison, a man is trusting that his better half will return in spite of the fact that we realize she won't on the grounds that she has kicked the bucket. These two sonnets follow a similar topic, trusting that a friend or family member will get back, yet they depict the topic in an unexpected way. In Mariana even from the main line it is recommended to us that her living territory is rotted, dim and dull with the blackest greenery the window boxes were thickly crusted. This is additionally proposes age in light of the fact that as opposed to stating dark greenery it says blackest greenery which reveals to us that it has darkened after some time. Additionally greenery just develops on a surface, which isn't regularly upset by strides. This proposes Mariana doesnt leave her home regularly, if by any stretch of the imagination. The window boxes were thickly crusted . This implies they have not been tended to. All of which discloses to us that Mariana doesn't lead a functioning life or if nothing else she couldn't care less for her home and nursery. In Long Distance the picture depicted is altogether different to the scene set in Mariana. Albeit the two sonnets are managing a lost love, Long Distance manages this topic in an a lot less difficult route than Mariana. Significant Distance utilizes much less likeness in sound and similar sounding word usage. The main line of Long Distance, Though my mom was at that point two years dead has an extremely solid finish of line. The word dead sounds last. In the event that it had finished with the word years it would have not been as stunning. Not at all like Mariana there is an extremely customary rhyme example to this sonnet and this shows the tranquility that the man feels since he imagines that his significant other is as yet alive. In Mariana the rhyme design isn't standard, this discloses to us that she isn't quiet and gives her anguish for her lost love. The dad in Long Distance clutches the memory of his better half since he adored her enthusiastically, his still crude love. Mariana clutches her crude love because of similar reasons, however she likewise has the expectation that he may return sometime in the not so distant future. We gain much from the primary sections of every sonnet. In Mariana we discover that to her, her condition is dull and brimming with despair, with the blackest greenery the vases were thickly crusted The rusted nails tumbled from the bunches that held the pear to the peak divider. The messed up sheds Unlifted was the clunking hook. This all portrays her life not moving from her home, simply sitting in wretchedness. In Long Distance we discover that the dad remains in his home to be helped to remember his significant other who was warm and kind, shoes warming by the gas, put heated water bottles by the side of her bed and still went to re-realized her vehicle pass This gives us a knowledge into the dads life. I accept he is caring just like his significant other. This statement makes symbolism of a warm kind family. It likewise causes us to feel compassion toward his misfortune. There are two like statements in Mariana and Long Distance which explicitly reveals to us that they remain i n their homes, Unlifted was the clunking hook and the rusted lock. .ub09c5cebcad079c4e7f1e1393d713466 , .ub09c5cebcad079c4e7f1e1393d713466 .postImageUrl , .ub09c5cebcad079c4e7f1e1393d713466 .focused content region { min-stature: 80px; position: relative; } .ub09c5cebcad079c4e7f1e1393d713466 , .ub09c5cebcad079c4e7f1e1393d713466:hover , .ub09c5cebcad079c4e7f1e1393d713466:visited , .ub09c5cebcad079c4e7f1e1393d713466:active { border:0!important; } .ub09c5cebcad079c4e7f1e1393d713466 .clearfix:after { content: ; show: table; clear: both; } .ub09c5cebcad079c4e7f1e1393d713466 { show: square; change: foundation shading 250ms; webkit-progress: foundation shading 250ms; width: 100%; darkness: 1; progress: haziness 250ms; webkit-change: murkiness 250ms; foundation shading: #95A5A6; } .ub09c5cebcad079c4e7f1e1393d713466:active , .ub09c5cebcad079c4e7f1e1393d713466:hover { obscurity: 1; progress: mistiness 250ms; webkit-progress: mistiness 250ms; foundation shading: #2C3E50; } .ub09c5cebcad079c4e7f1e1393d713466 .focused content zone { width: 100%; position: relativ e; } .ub09c5cebcad079c4e7f1e1393d713466 .ctaText { fringe base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: intense; edge: 0; cushioning: 0; text-embellishment: underline; } .ub09c5cebcad079c4e7f1e1393d713466 .postTitle { shading: #FFFFFF; text dimension: 16px; textual style weight: 600; edge: 0; cushioning: 0; width: 100%; } .ub09c5cebcad079c4e7f1e1393d713466 .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; outskirt: none; outskirt sweep: 3px; box-shadow: none; text dimension: 14px; text style weight: striking; line-tallness: 26px; moz-fringe range: 3px; text-adjust: focus; text-enhancement: none; text-shadow: none; width: 80px; min-tallness: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/straightforward arrow.png)no-rehash; position: outright; right: 0; top: 0; } .ub09c5cebcad079c4e7f1e1393d713466:hover .ctaButton { foundation shading: #34495E!important; } .ub09c5cebca d079c4e7f1e1393d713466 .focused content { show: table; stature: 80px; cushioning left: 18px; top: 0; } .ub09c5cebcad079c4e7f1e1393d713466-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .ub09c5cebcad079c4e7f1e1393d713466:after { content: ; show: square; clear: both; } READ: Carl Sandburg EssayWhilst in Long Distance the dad is humiliated by his misrepresentation, You couldnt simply drop in. You needed to telephone, Mariana appears to be ignorant of the world outside her home, All day inside the fantastic house. Another distinction between the two characters outlook is that the dad imagines his significant other never left, while, Mariana hangs tight for her fianc㠯⠿â ½ to return. Despite the fact that if the dads spouse had left him instead of kicked the bucket I accept he would have responded in a similar way as Mariana. This is on the grounds that the two loves were enthusiastic and real ly genuine. The third section of Long Distance is amazingly tragic. It discusses the dads abstinence; he accepts that his significant other has quite recently flown to get the tea. This isn't not normal for Marianas abstemiousness in accepting that her fianc㠯⠿â ½ will get back. The two characters can't admit to there not being any desire for their darlings returning. Another closeness is that the two characters live before; for instance, Old strides trod the upper floors, in Mariana. This isn't so exacting in Long Distance as he lives in the past by not relinquishing his wifes memory. The endings to the two sonnets are extremely moving, despite the fact that in Mariana it is increasingly emotional, in the style of a Shakespearean play, and in Long Distance it is a straightforward encased rhyme yet it is very intriguing. Toward the finish of Long Distance the essayist lets us know at a slant that his dad has passed on now as well. He likewise demonstrates that he thought his dad was absurd for acting the manner in which he did. He at that point changes the state of mind of the refrain by saying that in spite of the fact that he doesnt imagine that his folks have both gone out to shop he has still added their telephone number to his new telephone directory. He presently comprehends the manner in which his dad felt. He utilizes the illustration the detached number I despite everything call to portray his emotions: he needs to stay in touch with his folks yet can't on the grounds that they are no more. The completion of this sonnet is essential to the comprehension of the title. At the finish of Mariana the four end lines, which are rehashed freely toward the finish everything being equal, are essentially changed. This summarizes the way that she has now totally lost any expectation of her darlings return. This resembles the essayist in Long Distance grappling with the way that both of his folks are presently dead.

Saturday, August 22, 2020

Transcultural Nursing in relation to Holistic Nursing Practice The WritePass Journal

Transcultural Nursing comparable to Holistic Nursing Practice Presentation Transcultural Nursing comparable to Holistic Nursing Practice IntroductionTranscultural NursingThe Culture Care Diversity and Universality Theory by Madeleine LeiningerThe Sunrise EnablerThe Ethno-nursing MethodHolistic Nursing PracticeThe Theory of Environmental Adaptation by Florence NightingaleTranscultural Nursing versus All encompassing Nursing PracticeConclusionReferencesRelated Presentation Decent variety of the world’s populace has arrived at a point where it is imperative to deliver and all the more significantly to comprehend, the consistently developing test that transcultural nursing postures to the nursing calling. Tending to this issue evades segregation and advances equity inside comprehensive nursing practice so as to address patients’ issues. Medicinal services experts ought to be able to convey, every day, capable consideration and touchy gifted correspondence to socially various people (Maier-Lorentz, 2008). To practice proficient nursing in a reasonable manner comprehensive nursing care centers around physical, enthusiastic, social, ecological and otherworldly perspectives just as on the possibility that any individual associated with treatment care ought to be treated all in all and with pride (Dossey Guzzetta, 2005). One of the regions to be examined is Transcultural Nursing and Leininger’s Transcultural Theory of Culture Care Diversity and Universality and its exploration empowering agents: the Sunrise Enabler and the Ethnonursing Method. Another zone will be Holistic Nursing Practice and Nightingale’s Nursing Theory of Environmental Adaptation just as the contact between Transcultural Nursing and Holistic Nursing Practice. Nightingale’s hypothesis has been picked over others since she was the first to recognize nurses’ work in a hypothetical system and furthermore in light of the fact that she was viewed as the mother of nursing rehearses (Ellis, 2008). The improvement of culture care hypothesis brought human services experts into another nursing measurement shaped by issues, for example, culture foundation, otherworldliness, condition and others that showed how culture and social insurance are connected (Leininger, 2002a). Comprehensive Nursing Practice empowers dynamic correspondence and equal comprehension, underlines the activity of physiological and psychosocial mindfulness, it depends on sensible reasoning and supports esteems, for example, self-rule and patient wishes and inclinations (MacKinnon, 2010). Transcultural Nursing Transcultural nursing might be characterized as a technique to differentiate and see how people see social insurance, one-sided by their way of life foundation. The standards of rehearsing transcultural nursing are to give total nursing care to people or gatherings by approaching them with deference and considering their social variables. It is tied in with nursing practice applied to social qualities and restrictions (Leininger, 1991). Meanings of transcultural nursing join numerous elements that shape the individual’s social direction. These incorporate are age, sexual direction and budgetary perspectives. It has been proposed that by disregarding these culture foundation factors, medicinal services experts don't accomplish enough social experience to be joined in all encompassing nursing practice (Barnes et al. 2000). This nonappearance may prompt risky nursing care and both disappointed patients and experts (Curren, 2006 refered to in Leininger McFarland, 2006, pp.159-160). To advance transcultural nursing care, Narayan (2001) felt that there are four significant mentalities to accept mindful, sympathy, transparency and adaptability. This shows the patients a social getting, gratefulness, thought and eagerness from medicinal services experts that depend on singular consideration. Social training and the formation of socially equipped consideration experts are perhaps the greatest test yet to handle around the world. For example, in America, as the transient populace increments remarkably so it does the requirement for lessening imbalances and boundaries, for example, language. Maier-Lorentz (2008) immovably comprehended that such a need could be met by the focusing of bilingual medicinal services experts originating from various foundations. Besides, she recommended that so as to give socially skillful nursing care, some information on non-vocal correspondence signs could be of incredible worth, all things considered in eye to eye connection, contact, quiet, space and separation, and medicinal services propensities. Green-Hernandez (2004) suggested that as a stage towards multicultural competency, experts that need to manage ranchers ought to acquaint themselves with their particular traditions, for example, utilizing animal medicine for their own conditions as a result of living far away from the consideration organizations. To get culture, Andrews Boyle (1997) gave out different outlines. For instance, they recommended that by understanding a people’s adages, experts may get a handle on information on the social qualities shared by that populace. The creators additionally focused on the significance of culture information when going over two distinct approaches to see taking. For one culture it may not be worthy though for another, for example wanderer individuals, it might be alright, as long as it is originating from a superior off individual. Besides, they likewise found, through analysts, that various societies may feel that by being a requesting quiet, the treatment they get may improve. Riley (2004) announced that a chief test for attendants in an ethnically extraordinary society is correspondence. Words as well as tone and volume structure spoken correspondence which in various societies contrasts extraordinarily. For instance, Thai individuals are viewed as not blabbering as they trust it is an indication of stupidity while Cuban individuals are content with talking vociferously. He additionally called attention to that Europeans are not scared of discussing feelings while Asians are reluctant to do as such. Concerning correspondence without words Riley (2004) clarified that eye to eye connection isn't constantly anticipated. For occurrences, in Native America and Asian societies it is hostile and among Muslim Arab ladies it is permitted uniquely to their spouses. Subsequently, he distinguished the significance for medicinal services experts to be socially mindful. Phillimore (2011) investigated the test of arrangement of decent variety needs in the UK dependent on contemplates done on social insurance administration arrangement to new transients, during 2007/08 in Birmingham. She expressed that with political powers needing to lessen government assistance support for new transients, such arrangement turns out to be a significant test. She likewise accepted that, over the long haul, this ignoring of social insurance needs will prompt further issues for the medicinal services framework that in any case could be maintained a strategic distance from by simply giving what is required now: social and language administrations and wellbeing support. It was likewise recommended that in today’s political atmosphere offering of ethnically explicit arrangement by the network and for the network, brings about the nearby needs not being met, as the current GP frameworks are as of now overstretched. She inferred that various vagrants are sentenced to an unwelcoming future since UK appears to grasp an inclination of against transient supposition and a transition to network organization rather than multicultural arrangement (Phillimore, 2011). The Culture Care Diversity and Universality Theory by Madeleine Leininger In the 1950’s Madeleine Leininger, an attendant anthropologist, understood that nursing practice was requiring a hypothesis to permit individuals to change nursing into a further developed and valuable control that moves medical attendants to open up to social assortment and all inclusiveness (Leininger, 2006). This was created as a reaction to the interest for multicultural consideration which was monstrous but deficient the same number of medicinal services frameworks didn't think about the requirement for uniting society and nursing care (Giger Davidhizar, 2008). The way of life care decent variety and all inclusiveness hypothesis created by Leininger in 1991 (Leininger, 2002a) is exceptional in that it centers around skillful consideration, can be utilized upon any culture and is put together with respect to people as well as gatherings and families as well. The hypothesis tends to the significance of a steady social fitness instrument to get social mindfulness through a consistent learning demeanor and endorsement towards human contrasts and rights by medicinal services experts (Burford, 2001, refered to in Baxter, 2001, pp. 202-203). Leininger (2002a) demanded the significance of transcultural information as a device to stay away from human acts, for example, the occasion of September 11, 2001. She at that point proposed the way of life care hypothesis as the most all encompassing way to deal with steadily change the wellbeing framework. This genuinely necessary change requires comprehension of people in manners that distinguish and regard their social foundation and will lead us to see such transcultural consternation. The hypothesis was utilized in an examination among Hispanic home consideration patients in the US, 2007, so as to distinguish social needs. Accordingly, care conveyance improved in certain zones and there was a proposal portraying the utilization of the model as a device to lessen costs in the medicinal services framework (Woerner et al. 2009). Leininger’s hypothesis applies not exclusively to races from various foundations yet in addition to today’s disputable gatherings, for example, transgendered individuals, incapacitated individuals , the adolescent, neediness and the destitute that may represent a specific level of trouble of comprehension to medicinal services experts. There is additionally an understanding that, on account of Leininger’s culture care hypothesis, the nursing calling today realizes how to take into consideration culture when caring for people and has a generally spreadâ caring way of thinking in clinics (Clarke et al. 2009). For this model to help the human services proficient to comprehend factors as significant as the executives and arrangements, just as having the option to think about the

Friday, August 21, 2020

Singapore Healthcare vs. Us healthcare Research Paper

Singapore Healthcare versus Us social insurance - Research Paper Example ow that individuals of Singapore are more beneficial than Americans in spite of the fact that the legislature of Singapore pays just 20 percent of what the US government spends on the human services framework. For example, United States’ future of 78 years in correlation with Singapore’s 82 years uphold this reality. Again the death pace of the previous adds up to around 6.4 for each 1000 births of living infants while if there should arise an occurrence of Singapore it is 2.3 passings for a similar size of gathering. At the point when the quantity of guardians of United States is contrasted with Singapore one tends with get a proportion of 9.4 to 4.2 attendants, 2.6 to 1.4 specialists, six to one dental specialists and 3 to one drug specialists separately. At the point when the human services spending is considered it leaves one with further stun on the grounds that US brings about a consumption of 15.4 percent of GDP while Singapore apportions just 3.7 percent of thei r GDP to medicinal services exercises. The thought is to let individuals deal with their wellbeing. Singapore follows carefully arrangement as for open smoking, tossing around squanders, biting gums and these exercises bring about fines. (Callick, 2008) Anyway these strategies have helped in authorizing the wellbeing cognizance inside individuals. More than anything, the state subsidizes just 25 percent of the complete wellbeing related expenses brought about by the individuals of Singapore. Again while Singapore winds up experiencing an open cost of $381 per capita, US burn through multiple times of the equivalent. The state’s technique is conceived to the point that at last the people and the businesses wind up bringing about rest of the costs. The Singaporean Health Ministry can be cites saying, â€Å"Patients are relied upon to co-pay some portion of their clinical costs and to pay more when they request a more significant level of administration. Simultaneously, government endowments help to keep essential medicinal services affordable† (Callick, 2008) The Singapore model works in light of the fact that the duty isn't in the hands of the benefit making back up plans or the liberality of the legislature. It rather rests in the hand

Thursday, August 20, 2020

History of the Supreme Court - Choosing the Most Common History of the Supreme Court Research Paper Topics

<h1>History of the Supreme Court - Choosing the Most Common History of the Supreme Court Research Paper Topics</h1><p>Many times, understudies may feel overpowered by the broad data they need to look over while inquiring about verifiable issues concerning the Supreme Court of the United States. On the off chance that you are confronted with this sort of circumstance, it is imperative to require some investment to discover the most widely recognized history of the Supreme Court look into paper points so you can have a balanced education.</p><p></p><p>In along these lines, you will find out about the principle gives that have influenced the court and its choices. Regardless of whether you don't have a lot of time to engage in explicit cases, the way that you will have the option to take a gander at the historical backdrop of the court makes this a magnificent research method.</p><p></p><p>One of the primary subjects that you have to look into is the fundamental history of the specific court. When you get a thought of what sort of cases are heard on the court, you can begin to inquire about the more typical history of the Supreme Court.</p><p></p><p>The Supreme Court needs to figure out which laws will apply to all states, yet every state has their own laws that contrast. This is the motivation behind why individuals who are living in various pieces of the nation may have various guidelines with respect to the utilization of state laws. Thus, this makes numerous individuals record claims against each other.</p><p></p><p>Depending on the decisions of the Supreme Court, the individuals who are sued may need to submit to the court's choice on which state's laws they should follow. A portion of the more well known judges of the court are Oliver Wendell Holmes Jr., Byron White, John Marshall Harlan, William O. Douglas, Felix Frankfurter, and William O. Doug las.</p><p></p><p>One of the soonest look into themes that you will experience is the historical backdrop of the Supreme Court. While the greater part of the focal point of the court is normally identified with the legitimate choices, the historical backdrop of the court touches on a few different subjects. For instance, there was a ton of contention about the legitimacy of the court when the court decided for the Klan.</p><p></p><p>There are a few recorded pieces that are expounded on the court, yet generally, the court's history rotates around issues identifying with social equality. One of the most striking issues was when Chief Justice Earl Warren composed a well known disagreeing assessment in Brown v. Leading body of Education. The Supreme Court concluded that states couldn't deny government financing dependent on the shade of somebody's skin.</p>

Friday, August 7, 2020

Isee Essay Topics Lower Level

<h1>Isee Essay Topics Lower Level</h1><p>Isee article points lower level subjects frequently are loaded up with language, and top you off with a ton of jargon. Truth is stranger than fiction, it tends to be a test to compose for a test at this level, on the grounds that the inquiries you will be posed are not an immediate test and you should depend on your insight into jargon and definitions to discover and set up the right answer. Nonetheless, in the event that you utilize the counsel underneath, you ought to have the option to capitalize on this exposition topic.</p><p></p><p>When picking a subject to expound on, you might need to consider any article or conversation on a point that intrigues you. For instance, you should cover a game, for example, the World Cup last in Spain a year ago. You may likewise expound on a lot of circumstances that will come up around your zone. These could be the following political decision or the redesign of y our neighborhood. The significant thing is to consider points that you need to discuss on a regular basis.</p><p></p><p>You can make more Isee subjects lower level by beginning with a short clarification or contention that will identify with a specific issue. Just pick one subject, for example, an Earth-wide temperature boost, and pick something you feel enthusiastic about, and afterward present your contention. For instance, you could compose a general contention about whether there ought to be a top on ozone harming substance outflows, and how you accept this ought to be done.</p><p></p><p>To utilize Isee exposition themes lower level subjects, compose as though you were addressing a crowd of people. Envision that your crowd is made out of individuals who are battling monetarily and in desperate need of help. On the off chance that you compose utilizing a comparative tone and style, at that point you will have the option to associate with these individuals better, and the data you can pass on will be unquestionably more powerful.</p><p></p><p>If you will pose inquiries in Isee article subjects lower level subjects, at that point it is critical to write such that will answer every one of them, on the off chance that not, at that point in any event give a couple of elective answers. A model would be that you could begin by composing that individuals are living longer now than at any other time. Another approach to make this point is compose that individuals who are biting the dust are becoming more seasoned, and accordingly kicking the bucket at a more youthful age.</p><p></p><p>The reason you need to follow this model is with the goal that the last sentence of your Isee exposition themes lower level subject can have an enthusiastic effect upon the peruser. Keep in mind, the objective is to make an inclination that you need to impart to others.</p><p>< ;/p><p>Lastly, to take advantage of your Isee paper points lower level subjects, practice a ton. You can do this by composing the exposition alone, exploring it a few times and afterward altering it.</p>

Tuesday, July 28, 2020

The Number One Article on Plan for Success in College Essay

<h1>The Number One Article on Plan for Success in College Essay </h1> <h2>The Plan for Success in College Essay Cover Up </h2> <p>The best point is to turn the harsh stone of your absolute first draft into a cleaned and exceptionally away from of writingand that is going to take a lot of chipping and sanding! By and large, after every one of these measures you will find an approach to achievement in your composing vocation. The best technique to spot mistakes is by getting another person to peruse your work. Endeavor to consider how you can convey exactly the same thought in an increasingly explicit and charming way.</p> <p>It's difficult to create a superb vital arrangement on your absolute first attempt. In numerous examples, pioneers on the grounds of evaluation of the pith in states of their private moxy aren't the level of their capacities. Plainly there's a need to renegotiate, yet the proposed change is a kind of negative fortification . At the point when you picked your subjects, you must invest amounts of energy and procure an exploration to have the option to find a few purposes of examination. </p> <p>If at all conceivable, give yourself in any event two months, and potentially significantly additional time in case you're ready to. You don't really need to procure a super-nitty gritty arrangement before you beginning composition, yet a general thought of where you're going and the focuses that you need to cause will to be very useful once you begin drafting. It is going to likewise plot said plan into a spending which will be put to use all through the up and coming hardly any months. At that point gauge the time required to get ready for all of these. </p> <p>Please note that a couple of these school exposition models might be reacting to prompts that are done being utilized. You might want to use your article for an instrument to exhibit why you have to go to their school, versus basi cally expressing why you might want to go there. The ability to compose an incredible exposition starts with cautious and compelling arranging. A snappy sentence is used to deliver the passionate goals of the affirmation article. </p> <h2> The Unexposed Secret of Plan for Success in College Essay </h2> <p>Being sorted out guarantees the arranging of indisputably the most indispensable components of school life and decreases strain and disarray. The gathering of expertly prepared authors are set up to make works that don't have any analogs on the Internet all together for your educator will be pleased with you! The creator begins with a fairly inside and out story of an occasion or depiction of an individual or spot. School is a particular encounter. </p> <h2>Here's What I Know About Plan for Success in College Essay </h2> <p>Possessing an unmistakable and organized arrangement is the establishment for any incredible piece of composing, and a school exposition isn't any extraordinary. On the other hand, in the event that you'd prefer to expound on how your preferred book transformed you, that will probably be a topical paper. For the most part talking, there are two key methodologies you may take to create your article. All fantastic individual articles contain this fundamental component. </p> <p>The choice of your paper must be as painstakingly arranged as the rest of your article. The greater part of the exposition utilizes standard English and English language structure. In this way, it is a significant bit of writing where the understudy ought to have the option to invest wholeheartedly. So also, in spite of the fact that your paper shouldn't be 100% dangerous genuine in tone, you should be cautious with humor. </p> <p>To close, turning into a flourishing understudy should be a basic and feasible endeavor. For certain candidates, just getting into an extraordinary nursing school is the most basic part. To be a flourishing understudy there are two or three rules you ought to follow. The additional time spent getting the chance to comprehend the school, the more agreeable you'll be here. </p> <p>It would allow me to proceed to work and get a degree in a web setting. The understudy's conversation of the degree configuration can change long dependent on the multifaceted design of the degree program. Some meaning of succeeding is about close to home accomplishment, including getting passing marks, sports grants or inside a work advancement. From multiple points of view, the most work serious bit of your school application technique is the article. </p> <p>Personal triumphs are a proportion of the ability of people and have different thoughts. Planning is a significant bit of dealing with one's very own accounts. </p> <p>Conclusion, an individual of prevailing in administration has an excellent accomplishment, the examination additionally demonstrated they have the limit of the administration, they will cause things to grow easily, likewise can get acceptable results. Studies uncover that negative fortification is substantially less acceptable at inspiring representatives as uplifting feedback. Fifth, they see how to pull in, inspire representatives and the executives faculty won't be childish and have the ability to create various pioneers. To succeed it's essential to create the perfect learning procedures together with use techniques which best coordinate my character. </p> <p>Communications was one of the most noteworthy learning objective and it's essential to figure out how to address somebody the fitting way. Objective setting is the best for me once I start with transient targets. Objectives are general articulations that recognize a few benchmarks you'll need to do as su ch as to satisfy your main goal. A couple of the objectives have been reachable while some are set for future dates. </p>

Tuesday, July 14, 2020

Professional Editing Service

<h1>Professional Editing Service</h1><p>What does it take to get an expert altering administration? Nowadays it appears that the interest for altering administrations is expanding each day. You can discover a ton of new administrations that are offering altering administrations just as altering administrations. It appears as though more organizations have begun offering altering administrations and the nature of these administrations is getting better.</p><p></p><p>What makes an altering administration extremely proficient? The most significant thing to search for in an organization is the means by which proficient their group is. You could never hope to employ an organization that has not taken a shot at proficient ventures before.</p><p></p><p>A great altering administration is one that can convey on schedule and on financial plan. It's one thing to have the option to deliver a stunning task for you, yet it's much pr ogressively significant that you complete it properly. You need the altering administrations of an organization that attempts to your specs and can convey what you need.</p><p></p><p>Another significant factor in choosing which altering administration is best for you is the notoriety of the organization. To what extent have they been in business?</p><p></p><p>You need an assistance that can give you proficient altering administrations and will convey the final product at a value you can bear. That is the reason it's imperative to look at the organization first before focusing on them and your project.</p><p></p><p>When searching for altering administrations, it is critical to pick an organization that has a client benevolent way to deal with clients. You would prefer not to be hit with a difficult task to complete your undertaking, or more awful, it being put off by the company.</p><p></p><p >There are a ton of choices with regards to getting your venture altered. One route is to go with an expert altering administration organization that you can trust. You can discover which altering administration is best for youby doing a touch of exploration and contrasting the audits that are available.</p>

Saturday, July 4, 2020

How to Tell If a College Essay is in First Person Or Third Person

<h1>How to Tell If a College Essay is in First Person Or Third Person</h1><p>If you have ever taken a gander at a school application or plunked down to compose a school article, you may have heard the term 'first individual' commonly. Be that as it may, you may not realize what the primary individual methods and what it really does. In this article we will investigate the principal individual and how to tell if a paper is in first individual or third person.</p><p></p><p>An exposition is the briefest piece of the application procedure and most schools just permit a couple of minutes to compose your exposition. The reason for an article is to communicate and to get your name out there. When composing an article, you should keep the topic as basic as could be expected under the circumstances, with the goal that your paper can be perused rapidly and easily.</p><p></p><p>Your topic is the main thing you have to expound on when you are making your exposition. On the off chance that you decide to go with a theme that is mind boggling, you will find that it requires some investment to make and alter your exposition. You have to consider the sort of paper you need to convey to schools and start with the least complex material that you can work with.</p><p></p><p>One of the most troublesome pieces of composing a school exposition is to have the option to change from being in first individual to third individual and back. On the off chance that you sense that your articles are coming out excessively long, the time has come to split your exposition up into littler portions and move around the topic a tad. Similarly as you would utilize straightforward expressions to split your exposition up into littler passages, a similar method can be utilized with first individual pronouns.</p><p></p><p>Here is the means by which to tell if a school article is in first indi vidual or third individual. For each segment of your exposition it is anything but difficult to split the paper up into singular segments and you can utilize this procedure for each paragraph.</p><p></p><p>Start with the start of your composing area and tell your peruser promptly who you are discussing. There is no compelling reason to consider the individual as an outsider looking in and you ought to be similarly as immediate with your peruser as though you were expounding on yourself.</p><p></p><p>Continue with the following passage and basically embed the name of the character from the main section. If you somehow managed to present your primary character and give the perusers the feeling that the character is in third individual the main passage could get confounding and you may feel as though you are going over the edge. By exchanging pronouns each time you change the subject of your keeping in touch with you will find that the pr ogression of your article is significantly more clear.</p><p></p><p>These strategies are simple approaches to tell if a school paper is in first individual or third individual. In the event that you find that you are stuck and that you can't make sense of what direction to go, you might need to approach an instructor for help or have a companion or relative read over your article and make recommendations for you.</p>

Sunday, June 21, 2020

Academic Essay Topics Examples That Is Easy to Read

Academic Essay Topics Examples That Is Easy to ReadIt can be very difficult to choose academic essay topics examples that are effective and will be able to get the point across. When you read through a selection of great topic ideas for essay writing, you are sure to find a number of different topics that are excellent for your particular academic writing needs.In order to write an academic essay, you need to first identify your topic. This is often one of the most difficult things to do, since there are many different types of topics. It's best to pick something in which you feel comfortable, yet it should still hold an interest for you and should spark some type of interest for the reader.Finding great academic essay topics examples can be difficult if you don't know where to look. The Internet is a great resource, because there are so many different types of academic writing topics out there. You can start by looking online for subjects you are familiar with, like history, sports, education, or medicine.The best academic writing example for writing a paper has to be a history topic. This is the perfect subject for a written essay because you can use all the information and figures from history to come up with an interesting concept. If you don't have a lot of knowledge about the history of a particular time period, this may not be the best subject to study.However, if you've studied history in school, then this is definitely a subject that you would enjoy writing about. Of course, there are some writers who just like to cover a wide variety of subjects in their writing. These types of writers can write about anything that they want. You should be careful with this kind of writing, though, because you don't want to come off as an expert on the topic.If you're a sports fan, you can also use your knowledge of sports as essay topics examples. Look online for topics that pertain to sports, like sports politics, sports statistics, and other things related to sport s. You may not be very knowledgeable about the subject, but if you know enough about the sport to be able to answer the questions of your readers, you'll be fine.However, if you aren't sure about the topic or you aren't very knowledgeable about the subject, you can choose a broad topic that isn't very detailed to write about. Instead of learning about every sport in the world, you can look at the ones that are most popular, such as football, baseball, hockey, or basketball. You may not know everything about these sports, but if you write about them enough, you'll find something that you can use to start off your essay.When you look at a list of essay topics examples, you will notice that almost all of them deal with sports. It's only through the use of a topic like this that you can create something that people will really read. It may be a little hard to choose sports as your topic, but it can still be done.

Thursday, June 11, 2020

Term Papers on Diplomacy

Term Papers on DiplomacyThe main task of term papers on diplomacy is to examine current world affairs and devise policy solutions that are effective and useful in the long run. Students will be required to determine if their policies are going to have a positive or negative impact on the global affairs.Reading other term papers on diplomacy is a necessary part of the term paper's course. It allows students to analyze, compare, and analyze.The most crucial part of the course is analyzing the current state of the world. They must learn about various power structures, government, social factors, and other relevant topics. The written study should look at both the positive and negative aspects of different issues.They must learn how to think about a global perspective. Global trends in economics, politics, and geography must be analyzed. Those looking to become ambassadors for the United States must be able to understand current international situations, as well as study up on current ge opolitical tensions.Students are expected to think of an official and formal way of presenting their findings. The study should be submitted in a clear and concise manner. Students will be required to submit their articles for peer review and evaluation.There will be a certain amount of time allotted to each section of the paper. Students must ensure that they submit all the work they need to finish before the deadline. If they do not submit the required material by the deadline, they will be penalized.The actual content of the term papers on diplomacy will vary. Many will be about how to develop and manage relationship with foreign governments. Others will tackle the issue of political stability in the Middle East.Students will be required to write several different types of papers on global affairs. They may write about people involved in the world politics, or investigate the international politics of another country. Others may specialize in one specific area.

Friday, May 29, 2020

Tips for Topic For Exploratory Essay

<h1>Tips for Topic For Exploratory Essay</h1><p>Topics for Exploratory Essay assist understudies with accomplishing their fundamental goal in finishing the task. Composing an exposition is an action that takes a ton of time and exertion on your part. It is ideal in the event that you don't abandon it following half a month. Along these lines, why do whatever it takes not to return to these straightforward tips on the theme for an essay?</p><p></p><p>The subjects for the expositions are constantly focused on late occasions or things occurring in the general public on the loose. Such points can be issues relating to the administration, governmental issues, culture, current issues, wrongdoing, crime percentages, legislative issues and social issues. So as to get a thought of how much profundity you have to cover, simply do an essential hunt on 'current issues' on Google. You will get actually a huge number of connections that you can browse. Add itionally, mull over the sort of task you are managing as well.</p><p></p><p>Decide whether you will compose a paper on a solitary case or on the off chance that you are going to utilize the article as a contextual investigation. On the off chance that you pick the last mentioned, you have to unmistakably recognize what the reason for the exposition is about. You ought to likewise consider what precisely you need to state so as to make it an important essay.</p><p></p><p>Once you have chosen the point for your article, you have to scan for subjects that can fill the need. Subjects identified with issues that influence the general public everywhere are in every case better than themes that relate to a couple of people or occasions. Continuously pick a point that can bear some significance with more individuals, particularly on the off chance that you need to give out a theme for an essay.</p><p></p><p>Once you ha ve chosen the subject, it is prudent to layout the article that will be composed. Consider where you are going to begin from and how you are going to travel through the exposition. Makesure that the exposition is very much idea out with the goal that the creative cycle goes smoothly.</p><p></p><p>It is imperative to recollect that the diagram must stay strong all through the creative cycle. At the point when you can spot spelling botches and different blunders, ensure that you address them immediately. The key is to center and keep up a feeling of stability.</p><p></p><p>After composing the layout, you should now begin composing the real paper. To start with, you should attempt to make the article stream easily by following the blueprint you have arranged. Another tip is to check and alter your exposition before you start.</p><p></p><p>A short sentence ought to be the main section, trailed constantly passage and the third section. Peruse the entire article and afterward rework the exposition on the off chance that you need to. Ensure that your paper is as precise as could be expected under the circumstances. Utilize any assets that you have accessible for referencing so as to be effective with your essays.</p>

Balanced Score for the Balanced Scorecard a Benchmarking Tool - Free Essay Example

The current issue and full text archive of this journal is available at www. emeraldinsight. com/1463-5771. htm BIJ 15,4 Balanced score for the balanced scorecard: a benchmarking tool M. Punniyamoorthy Faculty of Production and Operations and Finance, Department of Management Studies, National Institute of Technology, Tiruchirappalli, India, and 420 R. Murali Faculty of Human Resources and Finance, Department of Management Studies, National Institute of Technology, Tiruchirappalli, India Abstract Purpose – The purpose of this paper is to create a model called â€Å"Balanced score for the balanced score card† and to provide an objective benchmarking indicator for evaluating the achievement of the strategic goals of the company. Design/methodology/approach – The paper uses the concepts of â€Å"Balanced scorecard† proposed by Robert. S. Kaplan and David P. Norton. This paper also adopts the model given by Brown P. A. and Gibson D. F. and the extension to the model provided by P. V. Raghavan and M. Punniyamoorthy. Preference theory is used to calculate the relative weightage for each factor, using the process of pair wise comparison. The balanced score for balanced scorecard provides a single value by taking into account all the essential objective and subjective factors – be it ? nancial or non-? nancial. It also provides a suitable weightages for those parameters. The target performance and the actual performance are compared and the analysis is made. Findings – Information from a leading organization was obtained and the balanced score for a balance scorecard was calculated for that organization. The variations were analyzed through this model. The depth and objectivity in the analysis is highlighted. Research limitations/implications – This provides a single bench marking measure to evaluate how far the ? rm had been successful in achieving the strategies. The paper has adopted the preference theory which limits the weightage to be accorded to the factors concerned. However, further re? nement can be provided by the usage of analytic hierarchy process for arriving suitable weightages. Practical implications – The organization can calculate the balanced score by themselves, by assigning appropriate importance to the activities – as they deem ? t. It is a tailor made benchmarking information system created by the ? rm for itself. Originality/value – This is of value to the top management to identify the important activities and setting suitable target measures to be achieved in those activities. The variations are arrived by comparing the targeted performance with the actual. This will help the ? rm to take suitable actions under those parameters where there are signi? cant deviations. Keywords Balanced scorecard, Benchmarking, Corporate strategy, Analytical hierarchy process Paper type Research paper Benchmarking: An International Journal Vol. 5 No. 4, 2008 pp. 420-443 q Emerald Group Publishing Limited 1463-5771 DOI 10. 1108/14635770810887230 Introduction Businesses houses are continuously striving to be successful amidst the increasingly competitive and constantly changing environments. To achieve that, they must be willing to adopt any processes and accept any benchmarking standards which would help them in not only doing things right but also in doing the right thing. The bench mark so accepted should be a: . reference or measurement standard for comparison; . performance measurement that is the standard of excellence for a speci? business; and . measurable, best-in-class achievement (â€Å"On what is a benchmark? †, available at: https://retailindustry. about. com/library/terms/b/bld_benchmark. htm). Competition has become so intense that managers do have less time to respond to market situation. Ef? ciency in operations and pro? tability are the key words in driving the organizations today to remain competitive. The rapid technological developments and improvements in communication have forced the manager to deal with a large quantum of data and arrive at the decision, which would produce results comparable to the market standards. This makes the process little too complex. What they perhaps need is some benchmarking indicators to process the data objectively and to come to a conclusion not only correctly but also quickly. It is observed: Benchmarking is a process used in management and particularly strategic management, in which organizations evaluate various aspects of their processes in relation to best practice, usually within their own sector. This then allows organizations to develop plans on how to adopt such best practice, usually with the aim of increasing some aspect of performance. Benchmarking may be a one-off event, but is often treated as a continuous process in which organizations continually seek to challenge their practices. Benchmarking opens organizations to new methods, ideas and tools to improve their effectiveness. It helps crack through resistance to change by demonstrating other methods of solving problems than the one currently employed, and demonstrating that they work (â€Å"On best process of benchmarking†, available at: www. managementupdate. info/benchmarking. htm). Balanced score for the balanced scorecard 421 Therefore, through this paper, we have devised a process of calculating a suitable bench mark ? ure called â€Å"Balanced score† through which the achievements of the performance in the implementation of the strategy by the ? rm can be evaluated. The paper uses the concepts of â€Å"Balanced scorecard† proposed by Kaplan and Norton (1992a); and the model adopted by Brown and Gibson (1972) along with the extension t o the model provided by Ragavan and Punniyamoorthy (2003) to arrive at a single measure called â€Å"balanced score†. Need for incorporation of strategic intent in every activity Over the years, the economies have grown leaps and bounds and the companies themselves have outgrown several times. In order to grow further and at a rapid pace, most of them have branched out to become global players. This had forced them to meet larger competition and high volatility in the business environment they operate: Strategy is the direction and scope of an organization over the long term: Which achieves the advantage for the organization through its con? guration of resources within a changing environment, to meet the needs of the markets and to ful? ll stakeholder expectation ( Jhonson and Scholes, 2001). Every act initiated by the competitors or its customers of the company has ar reaching consequences. It may be that any single desire or the ambition by the top management can alter the destiny of the company. BIJ 15,4 422 Porter (1985) has suggested the ? ve force model and in this model he provides emphasis on all the relevant factors that an organization should consider. He says that for an organization to succeed it needs to take into account the ? rm, its competitors, its suppli ers, its customers and also its substitutes. If all these are not monitored properly and the linkages not understood correctly, then it can impede the performance of an organization. A study contrasting high- and low-performing organizations yielded the data as shown in Table I. So it becomes imperative for the managers to have the clear understanding of the ultimate performance standards the ? rm has to achieve. Obviously, mere understanding may not suf? ce. They should also ensure that the information is properly communicated down the line. Further the top management must be in a position to periodically monitor the progress with regard to the achievement of the strategic goals in order to ensure successful achievement of the strategies. For making a meaningful evaluation, they must be having some objective measures to review the ef? ciency of the company taking into account all the dimensions of its operation. It is observed that, in the present day context in any organization the intangible factors drive the tangibles assets. In a report on the Accounting for Intangibles, it was stated that: Human capital and structural capital are an indication of a company’s future value and ability to generate ? nancial results. This is why a more systematic method of reporting on and managing these intangible dimensions is needed (Skandia Reporting Model, 2001). So the present day managers should also be pro? cient in reviewing the ef? ciency of the company in all the intangible components of the business operation, viz. in employee satisfaction, quality standards, social obligations, customers and other non-? nancial which are very important to the success of an organization. All the above requirements can be only linked effectively with the help of an appropriate strategy. This is because company can say to itself that it has ful? lled the purpose of its existence only if it achieves the goals derived out of the strategic thinking process. If the company were to achieve its goals, then it would only mean that all the parameters set for all the functions and activities of the ? rm are to be accomplished. Porter (1996) further describes: Ultimately, all differences between companies in cost or price derive from hundreds of activities required to create, produce, sell and deliver their products or services [. . . differentiation arises from both the choice of the activities and how they are performed. Well-performing organizations (per cent) Employees have a good Understanding of overall Organization goals Senior mangers are highly Effective communicatorsa Table I. Source: aStewart (1999) 67 26 Poorly-performing organizations (per cent) 33 0 Obviously, the strategies adopted by the ? rm even to arrive a common generic goal such as, accomplishing higher sa les, may be different depending upon the environments in which they operate and the strengths and weaknesses they possess. The researchers have observed Managing strategy is fundamentally different from managing operations† (Hope and Fraser, n. d. ). It has also been outlined that: An outstanding corporate strategy is not a random collection of individual building blocks but a carefully constructed system of interdependent parts [. . . ] [I]n a great corporate strategy, all of the elements [resources, businesses and organization] are aligned with one another. This alignment is driven by the nature of the ? rm’s resources – its special assets, skills and capabilities (Kaplan, 1996). Balanced score for the balanced scorecard 423 Hence, it is needed for the organizations to develop a comprehensive strategic approach in all its levels and activities of functioning so that they can effectively initiate and monitor all the activities. Since, the strategies were all compartmentalized in the earlier cases, one department did not understand the measures the others had taken. This resulted in the strategies turning counterproductive and giving rise to the blame game. Hence, the need was felt for developing some methods, which can ensure integration of the strategic content in each and every function of the organization. Further while implementing the strategies the ? rms face many a problems. It was reported: . only 5 per cent of the workforce understands their company strategy; . only 25 per cent of managers have incentives linked to strategy; . about 60 per cent of organizations do not link budgets to strategy; . about 86 per cent of executive teams spend less than one hour per month discussing strategy (balanced scorecard – BSC collaborative). According to the BSC collaborative, there are four barriers to strategic implementation: (1) Vision barrier. No one in the organization understands the strategies of the organization. (2) People barrier. Most people have objectives that are not linked to the strategy of the organization. (3) Resource barrier. Time, energy, and money are not allocated to those things that are critical to the organization. For example, budgets are not linked to strategy, resulting in wasted resources. (4) Management barrier. Management spends too little time on strategy and too much time on short-term tactical decision making (Evans, n. d. ). All these observations call for not only developing pro? iency in formulating an appropriate strategy to make the organizational goals relevant to the changing environment, but also call for an effective implementation of the strategy: Managers intent on implementing strategy must coordinate a broad range of efforts aimed at transforming strategic intentions into action. Resulting actions constitute the ? rm’s realized strategy; and it re? ects what an organizatio n has done and ultimately determines how the organizations will fare [. . . ] Consequently, the ability to implement strategies is one of the most valuable of all managerial skills [. . . ] Several factors impede strategy implementation BIJ 15,4 [. . . ] Changing one element has a ripple effect that impacts other parts of the model, which in turn have their ripple effects and so on (Miller, 1998). 424 From the foregoing observations, we ? nd that the â€Å"Balanced scorecard† is precisely the framework that enables the organization to implement the strategy successfully, as this approach helps in providing adequate linkages, to enable the organizations to implement complex and intricate activities involved in implementing the corporate strategies and monitor every activities of the ? rm with the intent to achieve the strategic objectives. It has also been observed that: The balanced scorecard is a strategic performance management system that links performance to strategy using a multi dimensional set of ? nancial and non-? nancial performance measures. It focuses on better understanding the causal relationships and links within organizations and the levers that can be pulled to improve corporate governance (Dye, 2003). Balanced scorecard approach The French and the Canadians were the ? rst to use the BSC in a different form. The French began using a measure called â€Å"the tableau de board†, or the dashboard of measure, which included both ? ancial and non-? nancial measures. The emphasis on quality in the American continent during the 1980s made Canadian companies to include non-? nancial measures also in evolving their business strategy. This was the initial conception of the balanced scorecard (Stewart and Hubin, 2001). Kaplan and Norton (1992b) had devised the BSC in its present form. They had framed the B SC as a set of measures that allows for a holistic, integrated view of the business process so as to measure the organization’s performance. The scorecard was originally created to supplement â€Å"traditional ? ancial measures with criteria that measured performance from three additional perspectives – those of customers, internal business processes, and learning and growth† (Kaplan and Norton, n. d. ). In due course of time, the whole concept of the BSC evolved into a strategic management system forming a bridge between the long- and short-term strategies of an organization. Many companies readily adopted the BSC because it provided a single document in which the linkages of activities-more particularly by giving adequate importance to both tangible and non-tangible factors were more vividly brought out than in any ther process adopted: Clearly, opportunities for creating value are shifting from managing tangible assets to managing knowledge based strategies t hat deploy an organization’s intangible assets: Customer relationships, innovative products and services, high quality and responsive operative processes, information technology and databases and employee capabilities, skills and motivation (Kaplan and Norton, n. d. ). The BSC has grown out itself from being just a strategic initiative to its present form of a performance management system. The BSC, as it is today, is a performance management system that can be used by organisations of any size to align the vision and mission with all the functional requirements and day-to-day work. It can also enable them to manage and evaluate business strategy, monitor operational ef? ciency, provide improvements, build organization capacity, and communicate progress to all employees: The Balanced Scorecard concept has been successfully employed by many companies in recent years to better measure their ? nancial results. According to one study, fully 40 per cent f Fortune 500 companies were using this system to evaluate performance at the end of 2000. In essence, the Balanced Scorecard was developed because it was becoming increasingly apparent to many executives that traditional ? nancial measures of performance were not allowing companies to relate ? nancial measures of performance to long-term company objectives. For example, traditional ? nancial analysis fails to take into accou nt such key variables as levels of customer service, employee morale, market share by segment and other important factors that in? ence an organization’s ultimate success (Analyst, 2001). Balanced score for the balanced scorecard 425 Hence, it is being adopted by many companies across the world today cutting across the nature of the industry, types of business, geographical and other barriers. Balanced scorecard (BSC) as a concept The mission set by the corporate entity normally reveals the cherished dreams of the ? rm, which are strategic to its sustained growth. Such guiding principles arising out of the strategic intent of the company, is not fully captured in any traditional system. If this can be calculated and be integrated into the traditional method then it will facilitate to formulate a well-devised plan for the future growth: In the knowledge-driven economy of today, intellectual capital and other such intangible assets have not got desired presentation in the annual reports of companies (Corrigan, n. d. ). The BSC retains traditional ? nancial measures. But ? nancial measures tell the story of past events, an adequate story for those companies for which investments in long-term capabilities and customer relationships were not critical for success. These ? nancial measures are inadequate, however, for guiding and evaluating the performance of the modern companies as they are forced by intense competition provided the environment, to create future value through investment in customers, suppliers, employees, processes, technology, and innovation. Kaplan and Norton describes the BSC as a processs which â€Å"move beyond a performance measurement system to become the organizing frame work for a strategic management system†. The BSC is a system that enables the organization to clarify their strategy and translate them into action. It is a system, derived from the strategy, re? ecting the business objectives which the ? rm had set for itself. The approach supports the strategic planning and implementation by integrating all the activities of the organization around a common understanding, viz. the goals of the organization. The BSC translates an organization’s strategy into a comprehensive set of performance measures that provides framework for the implementation of strategy. Thus, BSC essentially is a means of focusing employee’s attention on desired behavior and desired results. By combining ? nancial and non-? ancial measures in a single report the BSC aims to provide the managers with richer and more relevant information about activities they are managing than is provided by ? nancial measures alone. The BSC enables the companies to develop a more comprehensive view of their operations and to better match all operating and investment activities to long- and short-term strategic objectives. The BSC approach provides a clear prescription as to what companies should measure in order to â€Å"balance† the implications in all the functional areas, arising out of the strategic intent. The components under these can be linked through a cause and effect diagram. For example, we can from the strategy, make out a strategy map and get all the linkages, BIJ 15,4 426 which will be triggered in order to achieve the desired goal. This can diagrammatically bring out cause and effect relationship between the measures. This gives the clearer idea of the complex linkages with which the company has to mow through for its ultimate successes. Strategy map can be made for the entire activities as a whole or for a speci? c segment. The strategic content of the company can be grouped under different perspectives, which will cover the entire activity of the ? rm. Kaplan and Norton introduced four different perspectives through which the ? rm’s entire activity can be integrated. They are: (1) Financial perspective. It evaluates the pro? tability element of the strategy. (2) Customer’s perspective. It identi? es the targeted market, segments and measures the company’s success in these segments. (3) Internal and business perspective. It focuses on internal operations. (4) Learning and growth perspective. It identi? s the capabilities in which the organization must excel in order to achieve superior internal process that creates value for customers and share holders. The four perspectives are complete in so far as no additional perspective is required to represent any element of organizational activity that management team might believe worth the focus. Each perspective in? uences and in? uenced by the other perspectives and can be shown in Figure 1. This classi? cation covers the entire gamut of activities in the major functional areas of the business. The ? nancial focus concentrates on traditional return-based ef? iency and effectiveness metrics. The customer focus lists metrics about customer satisfaction, business potential and unit growth. The process and development focus provides details about ef? ciency, outputs, and savings and of future growth. The innovative and learning focus gives information pertaining to employee loyalty, skills and competencies. Obviously a good strategic plan is one, which is successfully implemented. The BSC provides a format whereby, all the requirements under the different perspectives will be consolidated and each of the functional departments, viz. roduction, personnel, marketing and ? nance would exactly know what they are expected to do and when. This coordinated effort only can make the strategy successful. The growth plan of any F inancial Perspective Customer Perspective Internal Business Process Perspective Figure 1. Innovative and Learning Perspective organization should be built combining these four perspectives into a single-balanced integrated view. From out of these perspectives, the related objectives, measures and initiatives in the identi? ed critical areas of the ? rm are de? ned. In a measurement managed organization: [. . ] senior management was reported to be in agreement on measurable criteria for determining strategic success and in which management updated and reviewed semi-annual performance measures in [. . . ] primary performance areas (Lingle and Schiemann, 1996). Balanced score for the balanced scorecard 427 Measures are constructed by devising suitable metrics that aid target-setting and performance measurement in those areas. For better understanding and management these measures can be broken down to the individual level, group level, business level and then ? ally aggregated to the c orporate level. Metrics are designed to support strategies. They are carefully selected yardsticks that help in the performance measurement. From our own experience, we expect strategy scorecards to have 20-25 measures. Here, is a typical allocation across the four perspectives (Kaplan and Norton, n. d. ): (1) ? nancial – ? ve measures (22 per cent); (2) customer – ? ve measures (22 per cent); (3) internal – eight to ten measures (34 per cent); and (4) learning and growth – ? ve measures (22 per cent). Best Practices LLC (1999) nalyzed the scorecards of 22 organizations that had successfully implemented and found just about the same distribution of measures. The metrics are usually determined via a detailed and carefully analyzed survey or interviews. The management should be able to identify shortcomings, to prioritize action items, and then conduct follow-on studies to choose appropriate metrics and the ? x the targeted performance to be achieved under each of those metrics. â€Å"Metrics† give numerical standards against which a client’s own processes can be compared. Metric benchmarks are of the form: . nished-product ? rst-pass yield of 97 per cent; . scrap/rework less than 1 per cent of sales; . cycle time less than 25 hours; . customer lead times less than 20 days; . productivity levels of $150,000 or more per employee; and . plant-level ROA better than 15 per cent (â€Å"Metrics benchmark†, available at: www3. best-in-class. com/bestp/domrep. nsf/). For example, the following can be set of metrics chosen under each perspective, ? rm as a whole for speci? ed target requirements: (1) Learning and growth perspective: . involve the employees in corporate governance; . nculcate leadership capacities at all levels; and . become a customer driven culture. BIJ 15,4 428 (2) Internal process perspective: . improve productivity standards; . eliminating defects in manufacturing; . provide adequate technical knowledg e and skill for all the levels of employees; and . customer feedbacks to be integrated in the operation. (3) Financial perspective: . about 12 per cent return-on-equity to be achieved; . about 15 per cent revenue growth; . about 5 per cent reduction in production cost; and . about 3 per cent reduction in cost of capital. 4) Customer perspective: . enhance market share by 5 per cent; . about 10 per cent increase in export sales; . obtain competitive pricing; . increase after sales service outlets by 10 per cent; and . to conduct face-to-face meeting with customers by organizing customer meets. BSC not only captures the change in any one measure but also provides insight into the related changes in other perspectives. BSC, therefore helps to have an enlarged vision to the ? rms management as, each strategic intent will ? ow across all four perspectives, viz. nancial, customer, internal processes, and learning and growth and the necessary impact is captured in those perspectives, respe ctively, and holds out the promise of improving a company’s prospects of more closely matching its management’s plans to its strategic goals and objectives. Balanced score model for the balanced scorecard The BSC in its present form certainly eliminates uncertainty to a great extent as compared to the traditional ? nancial factors-based performance measurement systems. However, when we set out to measure the actual performance against the targeted performance, mostly not all the criterions is met. For some factors, actual performance is greater than the targeted performance, for some it is less. Therefore, for the decision makers there may be some kind of confusion regarding the direction in which the organization is going. That is, he is not clear whether the ? rm is improving or deteriorating. This is because the ? rm might have achieved the desired performance in not so vital parameters but would have failed to show required performance in many vital parameters. Hence, it becomes imperative to provide weightage for the factors considered, so as to de? e the importance to be given to the various parameters. So this provides a clear direction to the management as to prioritize the ful? llment of the targets set for those measures which have been ascribed for the larger weightage. The ? rm can reasonably feel satis? ed if it is able to achieve the targets set for it, as it would encompass all the performance measures. Basically, â€Å"The balanced scorecard† is construc ted taking into account all the strategic issues. The balanced score, which we are suggesting is basically derived for the balanced score card. If the single bench mark measure â€Å"The balanced score for the balanced scorecard† is created then it would clearly mean that the ? rm will be reasonably be in a position to evaluate the achievement of the strategic targets. The balanced score for the BSC tries to arrive at a single value for comparing the target performance and the actual performance of the organization by suitably taking into account the weightage to be assigned to each factor by considering the users view point. His opinions and perceptions are used to create weightages for the parameters selected and a balanced score for the BSC is arrived. Further, if we are able to devise a single benchmark measure, which would give the indication as to the direction in which the organization is proceeding with regard to achievement of the strategic intent, the decision maker can either maintain the status quo or make any required modi? cation. This decision he may be able to take in an objective manner given the required benchmark ? gure. In short, it is a single benchmarking measure, which evaluates under or over achievement of the ? rm in respect of ful? lling the goals set by the company. It can also provide the variation of the actual measure from the targeted measure under each of the factors considered. Balanced scores of two different time periods can also be compared to evaluate the performance of the organization over those periods. Thus, the balanced score model for a BSC, as suggested in this paper will provide a single bench mark information for the decision makers to take appropriate action and concentrate on such measures which would result in the achievement of the strategic needs of the company. Development of balanced score model Let us now see the development of balanced score model for BSC. As discussed earlier, the BSC divides all the activities under four perspectives. The perspectives, the measures under each perspective, the target and actual values of each measure are analysed in a framework as shown in Figure 2. The target and actual performance were calculated using the following method: Balanced score for BSC ? target performance? ? a1 ? b1 c1 ? b2 c3 ? b3 c5 ? ? a2 ? b4 c7 ? b5 c9 ? ? a3 ? b6 c11 ? b7 c13 ? ? a4 ? b8 c15 ? ; Balanced score for BSC ? actual performance? ? a1 ? b1 c2 ? b2 c4 ? b3 c6 ? ? a2 ? b4 c8 ? b5 c10 ? ? a3 ? b6 c12 ? b7 c14 ? ? a4 ? 8 c16 ? : There are four levels in the balanced score for balanced scorecard model. Level 1 The ? rst level is the goal of the model, i. e. balanced score for BSC. Level 2 This level consists of the criteria for evaluating organizational performance under the following categories: ? 1? Balanced score for the balanced scorecard 429 ?2? BIJ 15,4 I-Level Goal Balanced Score for Balanced Scorecard 430 II- Level Cri teria Financial Perspective (a1) III- Level Sub Criteria b1 b2 b3 b4 b5 b6 b7 Customer Perspective (a2) Internal Business Perspective (a3) Learning growth Perspective (a4) 8 IV- Level Alternatives Figure 2. Framework for calculating the balanced score for BSC c1 c2 c3 c4 c5 c6 TP AP TP AP TP AP c7 c8 c9 c10 TP AP TP AP c11 c12 c13 c14 TP AP TP AP c15 c16 TP AP . . . . ?nancial perspective (a1); customer perspective (a2); internal business process perspective (a3); and learning and growth perspective (a4). Level 3 Each perspective may have sub-criteria for measuring organizational performance. To measure each criterion or sub-criteria the measures are identi? ed. These have been referred to as bi’s. Level 4 For each measure, identi? d targets are set. These target performance values are then compared with the actual performance achieved. In nutshell, the score is arrived based on the relative weightages of the items incorporated in the model based upon the classi? cation sugg ested in the BSC approach. The factors of levels 2 and 3 are evaluated using the preference theory. The relative weightage for each factor is arrived at by pair wise comparison using the preference theory. These factors are compared pair wise and 0 or 1 is assigned based on the importance of one perspective over another. In each level, the factor’s relative weightage is established by pair-wise comparison. In the process of comparison, if the ? rst factor is more important than the second factor, 1 for the ? rst and 0 for the second is assigned. If the ? rst factor is less important than the second factor, 0 for the ? rst and 1 for the second are assigned. If both perspectives are valued equally, 1 is assigned for both perspectives. When the values are assigned, it is to be seen that results of the comparison decision are transitive, i. e. if the factor 1 is more important than factor 2 nd factor 2 is more important that factor 3, then the factor 1 is more important than factor 3. The factors of level 4 are grouped into ? nancial and non-? nancial factors to measure the effectiveness of the organization’s activity. The ? nancial factors are cost and bene? t. Non-? nancial factors are classi? ed into factors related with time dimensions and other factors. The above said factors could be brought under categories, which are to be maximized, and the factors, which are to be minimized. The whole framework is given in Figure 3. Now, we can frame a general expression considering the entire factors. The expression is framed in such a manner that the factors are converted into consistent, dimensionless indices. The sum of each index is equal to 1. This is used to evaluate the factors in order to assist to arrive at the relative weightage at the lowest level. This is the framework developed by Ragavan and Punniyamoorthy (2003): Tangible Factors Balanced score for the balanced scorecard 431 To be Maximized To be Minimized Financial Factors Non Financial Financial Factors Non Financial Factors Monetary Dimensions Time Dimensions Others Monetary Dimensions Time Dimensions Others Labour saving -Material saving -Inventory Cost saving Utilisation Time Produc -tivity -Labour Cost -Material Cost -Overheads -Cycle time -set up time Loss Figure 3. Framework for calculating level 4 – alternatives BIJ 15,4 X X X ? 1=CM 21 ? BTI ? 1= BT? ESI ? BMI ? 1= BM? ? ? CMI X X X ? 1=TM 21 ? ?NFI = NF? ? ? NFMI =? 1=NFM 21 ; ? ?TMI ?3? 432 where, ESI – effectiveness score for alternative I ; BMI – bene? t in money for alternative I; BTI – bene? t in time for alternative I; CMI – cost to be minimized for alternative I; TMI – time to be minimized for alternative I; NFI – non-? ancial factors for alternative I to be maximized; NFMI – non-? nancial factors for alternative I to be minimized. The relative weightage for all the factors are arrived and the balanced score for the BSC is arrived using equations (1) and (2) for sample framework is shown in Figure 2. Comparing the ? gures of targeted performance and the actual performance, we may be able to say how the company had fared. Balanced score model in an IT industry In order to illustrate this model using real-time data, information from a leading organization was obtained and the balanced score for a BSC has been reached. The company is one of the world’s leading international insurance and ? nancial services organization, with operations in more than 130 countries and jurisdictions. Its member companies serve commercial, institutional and individual customers through the most extensive worldwide property-casualty and life-insurance networks. In the USA, its companies are the largest underwriters of commercial and industrial insurance and its global business also include retirement services, ? nancial services and asset management. Its ? nancial services businesses include aircraft leasing, ? nancial products, trading and market making. The organization’s common stock is listed in the USA on the New York Stock Exchange and ArcaEx, as well as the stock exchanges in London, Paris, Switzerland and Tokyo. Beyond this small brie? ng, let us see how the balanced score for the BSC is calculated. The frame work to arrive at the balanced score for BSC for the industry concerned is shown in (Figure 4). Level 1 – goal Balanced score for BSC. Level 2 – criteria In this model four perspectives are considered. They are: (1) ? nancial perspective; (2) customer perspective; (3) internal business process perspective; and (4) learning and growth perspective. Weightage for each perspective are arrived by preference table. In this case of perspectives, 4C2 pairs are considered for pair-wise comparison using preference theory. The possible pair-wise combinations are: . ?nance and customer perspective; . ?nance and internal process perspective; . ?nance and learning perspective; Balanced Score for Balanced Scorecard I-Level Goal Balanced score for the balanced scorecard 433 II-Level Criteria Financial Perspective (a1) Customer Perspective (a2) Internal Business Perspective Learning growth perspective III-Level Sub-Criteria * -BR-Onsite (b1) -BR-OffShore (b2) -Realization-Onsite (b3) -Realization-OffShore (b4) -Outstanding Receivables (b5) -Billed Vs Allocated (b6) -BA Ratio (b7) IV-Level Alternatives c1 c2 c3 c4 c5 c6 TP AP TP AP TP AP c7 c8 c9 c10 TP AP TP AP c11 c12 c13 c14 TP AP TP AP c15 TP c16 AP c17 c18 TP AP * -CSI Coverage (b8) -Customer satisfaction Index (Average) (b9) * -On-time Delivery (b10 ) -On-Budget Delivery (b11) -Billing Analysis (b12) -Audit Coverage (b13) -Time sheet compliance (WON) (b14) -Time sheet Compliance (SWON) (b15) * Training Days/ person b16 19 c20 c21 c22 TP AP TP AP c23 c24 c25 c26 TP AP TP AP c27 c28 c29 c30 TP AP TP AP c31 c32 TP AP *(the metrics shown here are company specific ones in which we had made the observation, the details of which is given in the ensuing paragraph and not generic in nature; these are shown here to highlight how this is being worked out) . . . Figure 4. Framework for calculating balanced score for BSC for the ? rm in q uestion customer and internal perspective; customer and learning perspective; and internal and learning perspective. After thorough consultation with the top management, the relative weightage for each factor is arrived at by pair-wise comparisons using the preference theory as described earlier. The weightage thus calculated are used to attach importance for the respective perspectives in the preference table and the relative weightage are shown in Table II. Calculations for level 3 sub-criteria Each perspective will have sub-criteria for measuring organizational performance. To measure each criterion or sub-criteria measures are identi? ed under each of the four perspectives, viz ? nancial, customer, internal and learning. Now let us ? d out the weightages of every measure under each perspective. BIJ 15,4 434 Financial perspective We do not disregard the traditional need for ? nancial data. Timely and accurate ? nancial data will always be a priority, and the managers will do whatever necessary to provide it. In fact, we want to only point out that there is often more than enough handling and pro cessing of ? nancial data at the cost of other relevant and important information and not to entirely ignore them. We have already seen that the current emphasis on ? nancial parameters leads to the â€Å"unbalanced† situation with regard to other perspectives, viz. ustomer, internal process and learning perspectives. Under the ? nancial perspective, the following measures were identi? ed by the industry in question as very important. The information regarding the degree of importance in respect of the following sub-factors for the industry concerned are collected (all the metrics mentioned are company speci? c and not generic in nature): . billing revenue – onsite; . billing revenue – offsite; . realization per person – onsite; . realization per person – offshore; . number of days of outstanding receivables; . billed vs allocated; and . BA ratio. In this case, 7C2 pairs are considered for pair-wise comparison using preference theory and the relative weightage for each measure (sub-factor) is shown in (Table III). Factor Finance Customer Internal Learning FC 1 0 FI 1 0 FL 1 CI 1 1 CL 1 0 IL 3 2 1 1 7 Weightage a1 ? 0. 4286 a2 ? 0. 2857 a3 ? 0. 1429 a4 ? 0. 1429 Table II. Table for level 2 criteria 0 0 1 Factor 1 2 3 4 5 6 7 1 1 1 1 1 1 2 2 2 2 2 3 3 3 3 4 4 4 5 5 6 2 3 4 5 6 7 3 4 5 6 7 4 5 6 7 5 6 7 6 7 7 3 6 4 6 2 2 2 25 Weightage b1 ? 0. 1200 b 2 ? 0. 2400 b3 ? 0. 1600 b4 ? 0. 2400 b5 ? 0. 0800 b6 ? 0. 0800 b7 ? 0. 0800 Table III. Table for level 3 sub-criteria – ? nancial perspective BR-on 1 1 0 1 0 0 BR-off 1 1 1 1 1 1 Real-on 1 0 1 1 0 1 Real-off 1 1 1 1 1 1 Outstanding 0 0 0 0 1 1 Bills/alloc 1 1 0 0 0 BA 1 0 0 0 0 0 1 Customer perspective Obviously, the ? rm felt that the customer satisfaction information is key knowledge and a critical success factor. They informed that the poor performance of this perspective is a leading indicator of future decline, even though the current ? nancial picture may look good. The sub-factors considered are (all the metrics mentioned are company speci? c and not generic in nature): . ustomer satisfaction index coverage; and . customer satisfaction index average. In this perspective, 2C2 pairs are considered for pair-wise comparison using preference theory. Equal weightage (0. 5) was assigned to both the factors (Table IV). Internal perspective Under this perspective, the ? rm had broadly identi? ed two kinds of business process. They are: (1) mission-oriented process ; and (2) support-oriented process. After identifying the type of process, the sub-factors for the internal perspective for the industry concerned are identi? ed as follows (all the metrics mentioned are company speci? and not generic in nature): . on-time delivery; . on-budget delivery (within 10 per cent over-run); . billing timeliness; . audit coverage . time sheet compliance – (WON); and . time sheet compliance – (SWON). In this perspective, 6C2 pairs are considered for pair-wise comparison using preference theory. The relative weightage are as shown in Table V. Learning and growth perspective The industry considers only one metric, viz. training days/person under this perspective. In this perspective, since only one factor is considered total weightage of 1 was assigned to the factor. The weightage is shown in Table VI. Level 4 alternatives The target and the actual performance value of the measures mentioned are considered as factors which could be grouped into ? nancial and non-? nancial factors to measure Factors CSI coverage Customer satisfaction index Weightage b8 ? 0. 5 B9 ? 0. 5 Balanced score for the balanced scorecard 435 Table IV. Table for level 3 sub-criteria – customer perspective BIJ 15,4 436 the organization’s activity effectiveness. The ? nancial factors are cost and bene? t. Non-? nancial factors are classi? ed into factors related with time dimension and other factors. The above factors could be brought under the catogories that are to be maximized or to be minimized as shown in Figure 4. Here, the actual and targeted values for each constituent of the level 3 are substituted in the equations (1) and (2), respectively, to arrive at the weightage for the targeted and actual performance values for the industry concerned. All the weightage are shown in Table VII. These weightage are multiplied and summed to arrive at the balanced score for the BSC. Calculations Financial perspective: TP ? a1 ? b1 c1 ? b2 c3 ? b3 c5 ? b4 c7 ? b5 c9 ? b6 c11 ? b7 c13 ? ; AP ? a1 ? b1 c2 ? b2 c4 ? b3 c6 ? 4 c8 ? b5 c10 ? b6 c12 ? b7 c14 ? : Customer perspective: TP ? a2 ? b8 c15 ? b9 c17 ? ; AP ? a2 ? b8 c16 ? b9 c18 ? : Internal process perspective: TP ? a3 ? b10 c19 ? b11 c21 ? b12 c23 ? b13 c25 ? b14 c27 ? b15 c29 ? ; AP ? a3 ? b10 c20 ? b11 c22 ? b12 c24 ? b13 c26 ? b14 c28 ? b15 c30 ? : Learning and growth perspective: TP ? a4 ? b16 c31 ? ; AP ? a4 ? b16 c32 ? : Sub stituting the respective values. 1 2 1 1 1 3 1 0 0 1 1 1 4 1 1 5 0 1 6 0 0 1 0 1 0 1 1 0 1 0 0 1 0 1 1 0 1 0 1 1 2 3 2 4 2 5 2 6 3 4 3 5 3 6 4 5 4 6 5 6 3 2 3 3 3 3 17 Factor 1 2 3 4 5 6 On time delivery On bud Bill time Audit coverage TS-WON TS-SWON Weightage b10 ? 0. 1765 b11 ? 0. 1176 b12 ? 0. 1765 b13 ? 0. 1765 b14 ? 0. 1765 b15 ? 0. 1765 Table V. Table for level 3 sub-criteria – internal process perspective Table VI. Table for level 3 sub-criteria – learning and growth perspective Factors Training days per person Weightage b16 ? 1 Perspective M M M M M 0. 4286 0. 1200 0. 2400 0. 1600 0. 2400 0. 0800 0. 4952 0. 5519 0. 5144 0. 4874 0. 2344 Measure Unit Frequency Weights (ai) Weights (b1) i–j Targeted (c1) i–j Actuals 0. 5048 0. 4481 0. 4856 0. 5126 0. 7656 Financial perspective Customer perspective 0. 2857 0. 1429 Internal perspective Per cent Per cent Per cent Per cent Days/pm M Q M M M USD USD USD/hr USD/hr No of days Per cent Per cent Per cent Per cent Per cent Per cent M M Q Q M M 0. 0800 0. 0800 0. 5000 0. 5000 0. 1765 0. 1176 0. 5435 0. 6276 0. 5122 0. 5000 0. 5000 0. 5238 0. 4565 0. 3724 0. 4878 0. 5000 0. 5000 0. 4762 Learning and growth perspective Balanced score Billing revenue – onsite ? b1 Billing revenue – offshore ? b2 Realization per person – onsite ? b3 Realization per person – offshore ? b4 Number of days of outstanding receivables ? b5 Billed vs allocated (TM) ? b6 BA ratio ? b7 CSI coverage ? 8 Customer satisfaction index (average) ? b9 On-time delivery ? b10 On-budget delivery (within 10 per cent overrun) ? b11 Billing timeliness ? b12 Audit coverage ? b13 Time sheet compliance – WON ? b14 Time sheet compliance – SWON ? b15 Training days/person ? b16 0. 1429 0. 1765 0. 1765 0. 1765 0. 1765 1. 0000 0. 5025 0. 5000 0. 5025 0. 5000 0. 5166 0. 506241 0. 4975 0. 5000 0. 4975 0. 5000 0. 4834 0. 493873 Balanced score for the balanced scorecard 437 Table VII. Table indicating balanced score for BSC BIJ 15,4 Financial perspective TP ? a1 ? b1 c1 ? b2 c3 ? b3 c5 ? b4 c7 ? b5 c9 ? b6 c11 ? 7 c13 ? ; TP ? 0:4286? 0:12 ? 0:4952 ? 0:24 ? 0:5519 ? 0:16 ? 0:5144 ? 0:24 ? 0:4874 ? 0:08 ? 0:2344 ? 0:08 ? 0:5435 ? 0:08 ? 0:6276? 438 ? 0:215843; AP ? a1 ? b1 c2 ? b2 c4 ? b3 c6 ? b4 c8 ? b5 c10 ? b6 c12 ? b7 c14 ? ; AP ? 0:4286? 0:12 ? 0:5048 ? 0:24 ? 0:4481 ? 0:16 ? 0:4856 ? 0:24 ? 0:5126 ? 0:08 ? 0:7656 ? 0:08 ? 0:4565 ? 0:08 ? 0:3724? ? 0:212757: Customer perspective TP ? a2 ? b8 c15 ? b9 c17 ? ? 0:2857? 0:5 ? 0:5122 ? 0:5 ? 0:5? AP ? a2 ? b8 c16 ? b9 c18 ? ? 0:2857? 0:5 ? 0:4878 ? 0:5 ? 0:5? Internal process perspective TP ? a3 ? b10 c19 ? b11 c21 ? b12 c23 ? b13 c25 ? b14 c27 ? b15 c29 ? TP ? 0:1429 0:1765 ? 0:5 ? 0:1176 ? 0:5238 ? 0:1765 ? 0:5025 ? 0:1765 ? 0:5 ? 0:1765 ? 0:5025 ? 0:1765 ? 0:5 ? 0:071983; AP ? a3 ? b10 c20 ? b11 c22 ? b12 c24 ? b13 c26 ? b14 c28 ? b15 c30 ? ; AP ? 0:1429 0:1765 ? 0:5 ? 0:1176 ? 0:4762 ? 0:1765 ? 0:4975 ? 0:1765 ? 0:5 ? 0:1765 ? 0:4975 ? 0:1765 ? 0:5 ? 0:070931: Learning and growth perspective TP ? a4 ? b16 c31 ? ? 0:1429? 1 ? 0:5166? ? 0:073822; AP ? a4 ? b16 c32 ? ? 0:1429? 1 ? 0:4834? ? 0:069078: Results and analysis For a clear analysis, let us ? nd out the difference between the targeted weightage to that of actual importance given nder each of the perspectives as well as under the sub-criteria under those perspectives. This is given in Table VIII. On the whole, the company’s targeted weightage is on the higher side 0. 506241 as compared to the actual of 0. 493873 leading to a difference of 0. 012368. This would mean that the overall performance of the company varies from speci? ed target. This leads us to discuss the reason(s) for the under performance of the company. It is observed that there is not only variation under the overall ? gure, but also there a re variations in all the criteria and the sub-criteria as well. Let us ? 0:144593; ? 0:141107: therefore make a detailed analysis of all the criteria and sub-criteria in each of the perspective. Financial perspective From the ? nancial perspective, the company’s actual performance score (0. 212757) is less than the target score (0. 215843) (Table IX). It is evident that the organization varies in terms of ? nancial performance from the targeted or the desired level. The reason quoted by the organization for this under performance is inadequate employee training. This is true, because under the learning and growth perspective there is a signi? cant variation of 0. 04744. We know that shortage of training results in lower skill levels of the employees, which in turn affect the employee output. But, we feel that this alone cannot be the reason. In fact, we ? nd that under ? nancial perspective the variation in â€Å"Billing revenue off shore† (b2) is 0. 010677, which is more than the variation shown under training. This clearly shows t hat the management did not perceive this larger difference in the variation. This is possibly because they were actually working on the ? nancial value of the activity and not on the importance value, the activity deserves. Further under the sub-criteria b1 (billing revenue – onsite), b4 (realization per person – offshore), b5 (number of days of outstanding receivables) though the actual performance is more than the targeted performance, it is necessary for the management to ensure the reason for such a positive variance. Possibly, the ? rm is diverting more resources than it needs to for the performance of those sub-criteria. For example, if we look at the variance in b5-, number of days of outstanding receivables, we ? nd the variance as very large, which call for a review to ? nd the cause for such a variance. Balanced score for the balanced scorecard 439 Perspectives Financial perspective Customer perspective Internal process perspective Learning and growth perspective Targeted performance 0. 215843 0. 144593 0. 071983 0. 073822 0. 506241 Actual performance 0. 212757 0. 141107 0. 070931 0. 069078 0. 493873 Variance 0. 003086 0. 003486 0. 001052 0. 004744 0. 012368 Table VIII. Calculation of the balanced score for the BSC – arriving at the overall variance Measure Billing revenue – onsite ? b1 Billing revenue – offshore ? b2 Realization per person – onsite ? b3 Realization per person – offshore ? b4 Number of days of outstanding receivables ? b5 Billed vs allocated (TM) ? 6 BA ratio ? b7 Sub-total Targeted Actuals (ai ? bi ? ci) (ai ? bi ? ci) Variance calculations 0. 025469 0. 056771 0. 035275 0. 050136 0. 008037 0. 018636 0. 021519 0. 215843 0. 025963 0. 046093 0. 033301 0. 052728 0. 026251 0. 015652 0. 012769 0. 212757 20. 00049 0. 010677 0. 001975 20. 00259 20. 01821 0. 002983 0. 00875 0. 003086 Table IX. Arriving at the variance for ? nancial perspective BIJ 15,4 Customer perspective Regarding the customer perspective the actual performance (0. 1312) varies from the target performance (0. 1344), thus producing the variance of 0. 003242 is given in Table X. Interestingly, in the two sub-criteria selected, one sub-criteria, viz. customer satisfaction index (average) ? b9, shows a signi? cant difference and hence calls for a detailed review. Internal perspective In the internal, perspective shows the actual performance (0. 08783) varies from the target performance (0. 0762) is given in Table XI. Here, also we observe that the sub-criteria time sheet compliance – WON ( ? b14) needed managements attention. Possibly, the performance under this subcriterion may be enhanced by providing adequate internal training for the employees. Learning and growth perspective (a4) Training days=person ? 16 ? 0:073822 0:069078 0:004744: 440 Learning and growth perspective also shows difference in that the actual performance (0. 06908) varies from the target performance (0. 073822). This will naturally happen, as in the only metric identi? ed under this perspective the actual performance under the measure training days/person varies from the targeted weightage. Inadequate training like this can possibly result in increased rework constituting a major problem. Findings and contributions If we have a resource, which needs to be distributed to different activities, then the resource is not obviously divided equally amongst the activities. For example, if we have a resource of $1 million and ? ve activities are to be attended to we do not earmark $200,000 for each activity. This is also true for the allocation of any other non-? nancial resources such as employee allocation, management’s attention, machines training needs, quality requirements, etc. According to the importance the activity deserves, we provide suitable weightages and allocate the resources, be it ? nancial or non-? nancial. Table X. Arriving at the variance for customer perspective CSI coverage ? b8 Customer satisfaction index (average) ? b9 Sub-total 0. 073168 0. 071425 0. 144593 0. 069682 0. 071425 0. 141107 . 003486 0 0. 003486 Table XI. Arriving at the variance for internal perspective On-time delivery ? b10 On-budget delivery (within 10 per cent overrun) ? b11 Billing timeliness ? b12 Audit coverage ? b13 Time sheet compliance – WON ? b14 Time sheet compliance – SWON ? b15 Sub-total 0. 012611 0. 008802 0. 012674 0. 012611 0. 0 12674 0. 012611 0. 071983 0. 012611 0. 008003 0. 012548 0. 012611 0. 012548 0. 012611 0. 070931 0 0. 0008 0. 000126 0 0. 000126 0 0. 001052 So in this paper, we have detailed a process of identifying the essential criteria to be achieved by the company and the relative importance the company should give for the ful? lment of those criteria. If the company either gives less attention to the ful? llment of any sub-criteria, then the organization has to set it right as otherwise the performance of other criteria would suffer. This situation is also true if it gives more attention than is needed to the sub-criteria. But obviously, if there is variance in any sub-criteria which has the higher weightage allocated to it, then it commands more attention, as such variations would have a leveraged impact on the overall performance of the organization. So, it becomes apparent that the performances under all the perspectives are interdependent. If the performance in a subcriterion under any perspectives is affected, then it may result in the show of adverse or favorable performance in the sub-criteria of the other perspectives. That is why the management had given the reason of training inadequacy as the sole reason for the failure of adequate performance in other perspectives. So by adopting the balanced score process as detailed in this paper, we are able to identify the de? ciency with respect to the importance afforded by the organization in their entire set of activities. Hence, this approach can be used for different situations without any dif? culty. This is again a measure of importance provided by the organization itself. The organization is setting up for themselves the bench mark with respect to the importance that should be afforded to the ful? llment of different sub-criteria. So it is a tailor made benchmarking information system created by the ? rm for itself and hence the question of unsuitability of the bench mark does not arise. It has been observed that: This Best Practices Benchmarkingw Report includes est practices to help companies create optimal structures for benchmarking, successful approaches to prioritizing research requests, methods for building buy-in for benchmarking as a concept and effective ways to track process improvements. When well executed, benchmarking initiatives help companies compare their processes, identify gaps in performance and discover proven tactics for closing those gaps. Successful companies harness the po wer of benchmarking to lower cost positions, increase productivity and drive greater competitiveness (â€Å"Best practices benchmarking†, available at: www3. est-in-class. com/bestp/domrep. nsf/). Balanced score for the balanced scorecard 441 True to this observation, we are providing a benchmark ? gure which would enable to evaluate the performance in the implementation of the strategy. In this process, we have taken into account the subjective factors also and provided a suitable measurable index. Many objective methods exist to ? nd out the causes of under performance in the areas of ? nancial measures. There are not many objective methods available to ? nd out which are the areas of non-? nancial measures affecting the performance of the ? m and to what extent. Limitation of the research The levels 2 and 3 factors are evaluated using preference theory and it has certain limitations. When we compare the degree of importance of one factor over another and assign 1 for a fac tor and 0 for another, it means that 0 importance is attached to that factor. There is a possibility, that factor may have uniformly 0 value in all the pair-wise comparisons. This results in factor getting 0 relative importance. In other words, in the decision a 0 value factor does get a role, which is not necessary. BIJ 15,4 442 Future prospect of the research To remove the above said limitation, future research may be carried out to evaluate criteria (ai’s) and the sub-criteria (bi’s) by using analytic hierarchy process (AHP). Even by adopting AHP, pair-wise comparison can be made and different values be assigned based on the degree of importance ranging from 1 to 9. The reciprocal values can also be assigned based on the importance of one factor over the other. This may provide more re? nement in providing adequate weightages to the relevant criteria and the sub-criteria. Conclusions There are any numbers of attempts made to show the ef? acy of the usage of the BSC for showing better performance. While retaining all the advantages that are made available by using the BSC approach in providing a frame work for showing better performance, through this process of calculating the bench mark ? gure called â€Å"Balanced score† we are able to add more value for the analysis. We are able to i dentify those parameters whose actual performance vary from the targeted performance and ? nd out their relative proportion of adverse or favorable contribution to the performance of the company by assigning appropriate weights for such parameters – be it ? nancial or non ? ancial. Therefore, we are in a position to objectively capture the reason for variations in the performance from the targeted levels in all the functional areas of the business with the use of the concepts of BSC as well as applying the extended information arising out of arriving at the â€Å"balanced score for the balanced scorecard†. In conclusion arriving at a balanced score for BSC which is by and large considered as a powerful approach in formulating a business excellence model, will certainly help the users of this approach to make an objective evaluation while implementing the same in their business environment. References Analyst (2001), â€Å"Accounting for intangibles Skandia reporting model†, Analyst, October. Best Practices LLC (1999), Best Practices Bench Marking Report, Developing the Balanced Scorecard, Best Practices LLC, Chapel Hill, NC. Brown, P. A. and Gibson, D. F. 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Skandia Reporting Model (2001), Skandia Reporting Model: Accounting for Intangibles – Edited Excerpts from the Supplement to Annual Report 1994, Skandia – Analyst, October. Stewart, A. C. and Hubin, J. C. (2001), â€Å"The balanced scorecard: beyond reports and rankings†, Planning for Higher Education, Vol. 29 No. 2, pp. 37-42. Stewart, T. (1999), â€Å"The status of communication today†, Journal of Strategic Communication Management, FebruaryMarch, pp. 22-5. About the authors M. Punniyamoorthy is a Graduate in Mathematics, with a BTech in Production Technology from Madras Institute of Technology, Chennai, and MTech in Industrial Engineering and Operations Research from Indian Institute of Technology, Kharagpur. He possesses ICWAI (inter) quali? ation and did his Doctorate in Management from Bharathidasan University, Tiruchirapalli. He is presently working as an Assistant Professor in the National Institute of Technology. One of his papers â€Å"A strategic decision model for the justi? cation of technology selection† published in the International Journal of Advanced Manufacturing Technology, UK (Vol. 21, 2003, pp. 72-8) has been s elected by the American Society for Mechanical Engineers as one of the best ten papers in the area of technology selection. M. Punniyamoorthy is the corresponding author and can be contacted at: [emailprotected] du R. Murali is a Post Graduate in Mathematics and has a Management Degree from Indhira Ghandhi National Open University. He is also a cost accountant and is presently a Fellow in the Institute of Cost and Works Accountants of India, which is the apex body of cost accountants in India. He has worked in one of the biggest Nationalized Banks of India having a large network of branches in India and abroad for more than 26 years and has also served for more than ten years in the staff training college of the bank handling in the areas of credit and human resources. He is presently working as a Lecturer in the National Institute of Technology in cost and management accounting, ? nancial management, economics, strategic management and human resources related topics. Balanced score for the balanced scorecard 443 To purchase reprints of this article please e-mail: [emailprotected] com Or visit our web site for further details: www. emeraldinsight. com/reprints