Wednesday, December 4, 2019

Accounting Information System Boston Manufacturing Company

Question: Discuss about theAccounting Information Systemfor Boston Manufacturing Company. Answer: Introduction In the twenty-first century, a huge evolution has taken place in the ways of carrying business. There was a time when all the business details were kept in manually. However, the introduction of compute has changed the whole scenario. Now-a-days, the use of Accounting Information System, commonly known as AIS, helps the businesses to keep all the business related records in an organized way (Hall 2012). This process contributes to the reduction of cost and provides better efficiency in the various business operations. The main objective of AIS is to provide all relevant information to the organizational people and to maximize the profitability of an organization (Christensen, Nikolaev and Wittenberg?Moerman 2016). Objectives This report is about the development of a computerized AIS system of the Boston Manufacturing Company. As per the provided case, the Boston Manufacturing Company has been witnessing a massive drop in the net income along with an increase in the cost of sales and operating cost. The major reason behind this downfall is the use of backdated manual AIS system (DRURY 2013). Thus, the owner of the company requires an improved AIS system. There are some objectives behind this demand. The primary objective is to maximize the sales by decreasing the various sales related costs. It is desired that the new AIS system will provide the information about the demand of the product, various market trends, competitors strategies and others. Another objective is the timely delivery of products to the customers in good condition (Prasad and Green 2015). One of the most important objectives is to provide the managers all necessary information so that they could be helpful in decision making process. Th e improved AIS system must be in the cost budget of the company (Collier 2015). These are the objectives behind the development of an improved AIS system for The Boston Manufacturing Company. Assumptions and Constraints Some assumptions have been made to go ahead with the problem. It has been assumed that The Boston Manufacturing Company has been keeping all the records manually; that is the business related records are kept in different exercise books in the form of writing (Alamin et al. 2015). On the other hand, there is an existence of some constraints while developing the improved information system. The first hindrance is the cost. The company has a limited budget of $2, 71, 000 for the purpose of AIS development. However, it has been assured that added costs will be provided by the company, but the amount will not be much. The implementation of new AIS system demands the knowledge of computer. It is assumed that all the employees do not have adequate knowledge about computers. Thus, this is a major problem. Another hindrance can be the mindset of the employees to accept the changes. Employees are not always ready to accept changes. These are the major assumptions and constraints of the plan ( Romney et al. 2013). Schedule for Requirements Setting up of a whole new AIS system is a complex process. There are various steps include from in the implementation process starting from analysis to giving live support to the system. There are certain requirements in the implementation process of AIS. They are requirements of personnel, requirements of cost and requirements of necessary equipments (Ismail and King 2014). These requirements are discussed in details below: The first requirement is the requirement of personnel or employees who would be responsible for the improvement and implementation of the AIS system of the company. There are various duties of these personnel like maintain the financial record and general ledgers; making of budget; providing administrative support; maintaining all kind of accounting information and others. They must have the knowledge of computers to run the AIS program, on the other hand, as AIS is an accounting software, it is mandatory that the employees have a minimum of bachelors degree in accountancy to know the various programs of AIS (Apostolou et al. 2014). The next requirement and the most important requirement is the requirement of money. The implementation of improved AIS system demands a lot of money. There are various costs involves like the cost of the employees salary, the cost of equipments and others. The company has allocated $ 2, 71, 000 for this purpose and they have promised more if necessary. The money has been divided into two parts. $ 1, 00, 000 is allocated for the employees; $ 1, 50, 000 has been allocated for the equipments and the rest is for the other purposes. The third requirement is the equipments. Equipments refer to the computers, routers, cables and others. These are the equipments for establishing the AIS system in the company. Hence, the Boston Manufacturing Company needs to take care all these requirements carefully. Cost Benefit Studies According to Ferwerda (2014), Cost-Benefit Studies or Cost-Benefit Analysis (CBA) refers to ascertain the benefit of a course of action and then to compare it with the costs. In case of The Boston Manufacturing Company, there are three motives for the CBA. The first motive is to take decision on the development of AIS system. The second motive is to evaluate the development plan of AIS. The third motive is to ascertain whether the development plan will be beneficial for the company or not. As per the study, the estimated cost of the development plan is $ 2, 71, 000. On the other hand, as per the company, The Boston Manufacturing Company will be able to generate estimated revenue of $ 1, 64, 000 each year. As the development of improved AIS system is a capital investment, the investment money can be got back within a period of two years. Findings The findings of the report are discussed under: In todays business world, it is essential for the companies to keep pace with the change. Thus, it is essential to implement the computerized AIS system for the smooth running of the business. AIS helps to maximize the profitability of a company by minimizing the costs associated with that. There should be some basic objectives behind the implementation of the improved AIS system in a company. In case of The Boston Manufacturing Company, the objectives are growth of sales, minimization of various costs, develop efficient customer service, provide information about the market trend, provide information about the competitors and provide correct information to the manager to help in decision making process. There are some basic requirements for the implementation of AIS system. They are the personnel having proper computer and accounting knowledge, computers and hardware and the most important money as money is the most crucial factor for this purpose. Recommendation and Conclusion As per the above study, there are various aspects in the development of an improved AIS system in an organization. First of all, one must identify the needs for the AIS system. After that, the costs are estimated and then the implementation process takes place. In case of The Boston Manufacturing Company, there are various reasons which support their decision to skip to a computerized AIS system from a manual one. Afternthe analysis above, it is recommended that they should adopt the plan and start working the development process. The main logic which supports the decision is the cost benefit. Development of AIS is a capital expenses which is a onetime investment. The estimated cost is $ 2, 71, 000. This investment can be returned back within a time span of two year as the yearly estimated revenue is $ 1, 64, 000. Thus two year revenue is $ 3, 28, 000 ($ 1, 64, 000*2) which exceeds the cost of implementation. On the other hand, other problems like customer service, growth in sales, c ost minimization and others will be solved. Hence, the development of improved AIS for The Boston Manufacturing Company is highly recommended. References Alamin, A., Yeoh, W., Warren, M. and Salzman, S., 2015, January. An empirical study of factors influencing accounting information systems adoption. InProceedings of the Twenty-Third European Conference on Information Systems. ECIS. Apostolou, B., Dorminey, J.W., Hassell, J.M. and Rebele, J.E., 2014. A summary and analysis of education research in accounting information systems (AIS).Journal of Accounting Education,32(2), pp.99-112. Christensen, H.B., Nikolaev, V.V. and Wittenberg?Moerman, R., 2016. Accounting information in financial contracting: The incomplete contract theory perspective.Journal of Accounting Research,54(2), pp.397-435. Collier, P.M., 2015.Accounting for managers: Interpreting accounting information for decision making. John Wiley Sons. DRURY, C.M., 2013.Management and cost accounting. Springer. Ferwerda, J., 2014. Cost-benefit analysis.Chapters. Hall, J.A., 2012.Accounting information systems. Cengage Learning. Ismail, N.A. and King, M., 2014. Factors influencing the alignment of accounting information systems in small and medium sized Malaysian manufacturing firms.Journal of Information Systems and Small Business,1(1-2), pp.1-20. Prasad, A. and Green, P., 2015. Organizational competencies and dynamic accounting information system capability: impact on AIS processes and firm performance.Journal of Information Systems,29(3), pp.123-149. Romney, M.B., Steinbart, P.J., Mula, J.M., McNamara, R. and Tonkin, T., 2013.Accounting Information Systems [1st Australasian edition]. Pearson Australia.

Thursday, November 28, 2019

African Diaspora in the Modern World

The movement of human beings from one place to another is not a new concept. Centuries ago, most of the movement occurred locally. However, the development of effective transport systems has promoted international movements.Advertising We will write a custom essay sample on African Diaspora in the Modern World specifically for you for only $16.05 $11/page Learn More The term Diaspora, refers to any group of people who share a similar sense of identity and connection to a real or imagined place of origin away from their country of residence. African Diaspora refers to a group of people who share the same African identity and connection, but do not reside away from Africa. The characteristics of the African Diaspora depict it as both a condition and a process. African Diaspora as a process The explanation concerning African Diaspora as a process describes a continuous trend related to the formation of African Diaspora through migration where the Diasporas and Africa continue to maintain linkages. There have been several movements among the Diasporas themselves. An example is the Caribbean communities in America, who have been moving to central, southern and northern parts of America. They move in such a way that the African Diaspora constitutes the entire portion of the Atlantic and the United States. Since the late 20th century, there has been a rapid increase in the number of Africans moving to Europe. This process witnessed an increasing diversification in the number of countries sending and receiving immigrants. This development was due to improved economic fortunes in most European countries. Thus, most people moved to seek a better life in these areas. In addition, their integration into posterity and political sphere amounted to immigration pressure on their borders (Patterson 16). The African Diaspora is a process that developed from the time of trading Diasporas and slave Diasporas.Advertising Looking for essay on afric an american? Let's see if we can help you! Get your first paper with 15% OFF Learn More These two periods witnessed the mass movement of people into countries abroad. The process continued after the emergence of new African Diasporas in the late 20th century. The formation of colonial borders and new national identities reinforced African Diasporas’ identities, and pushed them into the circuit of international migration (Patterson 24). There has been an equal growth of an African Diaspora in the Northern America, especially in the United States. By the year 2000, there had been over 700 African natives residing in the United States (Patterson 25). The number of African natives in the Diaspora had tripled by the year 2002 due to the increased movement of Africans into the United States and the European continent. Most of these African immigrants are well educated. A large number of African Diasporas moved to the United States to seek employment opportunities. The old African Diasporas act as a link to help their relatives in Africa to reach the United States. Once in a foreign country they form an association that brings them together as community known as African Diaspora. African Diaspora as a Condition The linkage between African Diasporas is their black race, which is a condition that emanates from different points of view including the aspect of race. One critical aspect of the African Diaspora is a condition of self-conscious identity, which lies mostly in the issue of their color, image and constant engagement with their homeland, Africa.Advertising We will write a custom essay sample on African Diaspora in the Modern World specifically for you for only $16.05 $11/page Learn More This persistence in identification with a common origin based on color or race is what led the African Diaspora to the immense growth (Patterson 19). The African race as a state led to continuous inscriptions and representations of t he homeland in the Diaspora. Diaspora in the homeland is the bond that ties the African Diaspora and their homeland together. Due to the African race and historical mistreatment by other races, most African Diasporas consider it crucial to remember, imagine and engage African affairs. This has also resulted in different Africans with their temporal and spatial framings to remember, imagine, engage in African affairs, and create a community of African Diaspora in another country. Due to complex ebbs and flows related to the African history and various regional host countries of African Diaspora, it is evident that the engagement between Africa and its Diasporas has been built and shaped by continuities as a process, and race as a condition. Other aspects include changes and ruptures. The racial discrimination against some African Diasporas by their host countries created a condition and mindset among the African Diasporas that the basis of their identity is color. This made them have doubts concerning their relationship with their host country. Contemporary African Diasporas are differentiated and inscriptions of gender, generation, class, political ideologies and religion, mediate their internal and external relations. However, the conditions that unite the African Diasporas vary from one set of African Diaspora to another (Patterson 30). Due to historical injustices based on race, Diasporas take it as a condition to link with native Africa, which they consider as their home of origin.Advertising Looking for essay on african american? Let's see if we can help you! Get your first paper with 15% OFF Learn More The aspect of advanced communication and transport technologies influences the modern Diaspora communities to possess a different approach concerning the issue of linkage. Modern Diasporas do not view race as a condition that links them with their homeland, but refer economic status as a source for linkage. Works Cited Patterson, Tiffany Ruby, Robin D. G. Kelley, Brent Hayes Edwards, Cheryl Odim, AgustiÃŒ n Montes, and Michael O. West. Unfinished migrations: reflections on the  African diaspora and the making of the modern world. New york: Havard university press, 2000. Print. This essay on African Diaspora in the Modern World was written and submitted by user Rachael Becker to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Sunday, November 24, 2019

David by Earle Birney Essays

David by Earle Birney Essays David by Earle Birney Paper David by Earle Birney Paper David, written by Earle Birney is a very emotional piece. The poem is narrative as told through the eyes of Bob, Davids friend. One of the themes that follow throughout this poem is the onset of maturity and all the barriers that must be over come. The tone is a cynical one, when Bob is asked by David to push him over the edge to his death. This poem also includes figurative language and poetic devices that help to develop an element of suspense, complication, and emotion. Birney has created a poem that consists of eleven sections that break down into quatrains. There is not a set pattern that is constant throughout this poem. Some verses are different from other verses, thus do not follow the same rhyming scheme, it adds the story element. One of the rhyming schemes that does occur in some verses which have the first and the fourth lines rhyming, it reminds the reader that it is also a poem. Alliteration is also included in his poem. It helps the reader flow from one word to another; seracs that shone is one example of this device. There is no exact rhythm in this poem; it is more of a story then a classical poem. Since not all of the verses rhyme or follow the same rhyme scheme it sets the emotion of the poem to a more serious and mature piece then a happy and fun poem. Birney has used the lack of verse to clearly set the subject matter for a very serious and emotional poem. This piece has impressionistic, decorative, and picturesque imagery. All of these images allow the reader to visualize whats going on and experience the emotion expressed. There are many symbols to help add to the picture conveyed by the poet. The symbol of a bird that has a broken wing and is going around in circles symbolizes that everyone is impermanent and can get hurt. The goats bones on the mountain also symbolize the danger that is always present in the our lives and paints the reader a picture that danger is even in ordinary activities. One of the similes that gives the reader a very vivid picture is an overhang crooked like a talon. It shows the power and threat that the mountain gives off. mountains were made to see over,/ Stairs from the valleys and steps to the suns retreats. Is a very metaphorical image, it relates to life and how the mountains are barriers in life and you can always find a way to get past the barrier. The image of the stairs relates to your chance to overcome the barrier. The sun setting is an image, which defines missed opportunity. The conveyed imagery gives the reader the emotion and feeling of actually being present and climbing along side David and Bob. The diction that is used in thi s poem is very effective. There are many geological terms that associate David and Bobs action, with mountain climbing and traveling through the wilderness. Terms like crevasses, moraine, hawks, firs and larches are used in a proper diction. The time that the story is taking place is not really made clear, it would is suggested to take place during mid-afternoon to afternoon. The poems setting is the rugged Rocky Mountains located in Canada. The narrator, Bob, uses some words that are hard to comprehend, but mostly a dialect that everyone can understand. Bob uses words that are sometimes unfamiliar and seems to be well spoken. This causes the reader to assume he has been well-educated and is from a prominent family. This poem brings a lot of emotion and complications into discussion. It shows that everyone will have to face decisions will prove to be difficult, but will be for the best. Birney has successfully created a poem that shows the reader the connection between two men and the complication they must have. The things that are good about the poem are the use of the proper diction and lingo that describe what David and Bob are doing. This makes it easier for the reader to understand, which captures the readers emotions on different levels.

Thursday, November 21, 2019

Tryst Essay Example | Topics and Well Written Essays - 750 words

Tryst - Essay Example It does this by reviewing all the important features that make the web site to be useful to the coffee house, its clientele and all other stakeholders. To begin with, I would like to point out is a well designed web site. It has got a lot of features that qualify it as a credible web site. Most important of all, is the fact that the web site is quite aesthetic. As a company, Tryst Coffee is very much aware that the success of its web site heavily relies on its design. To appeal to Tryst’s target audience, it needs to be attractive and interesting to see, navigate and surf. I am making this point because, upon a thorough scrutiny, I realized that the web site has got pages which are not only organized, but also have got clear, well illustrated, relevant and readable information. I commend this as a good decision because it can enable the web site to attract and retain readers to constantly visit it. Besides, the web site has a visible homepage as one of its features. This, as I found out, is a section, in which the company has posted all the important information regarding the company’s services. In it, were sections like contact us; about us; menu; events, mission; and vision. These are very important pieces of information that the company need to avail to the clients. They can enable the clients to know much about the company. Had it not been there, I would not have known about the menu and different food, beverage and beer brands offered by the business. I therefore feel that it was a good idea for the company to include this section in the web site as it touch on sensitive areas that should not be left out in the web site. Moreover, the web site appeared credible and genuine because it did not leave out the company’s contact details. In it were the right and up dated information on the company’s official postal address, email address and telephone numbers. All these

Wednesday, November 20, 2019

Sociopathic Personality Disorder Essay Example | Topics and Well Written Essays - 250 words

Sociopathic Personality Disorder - Essay Example The essay "Sociopathic Personality Disorder" talks about the Sociopathic Personality Disorder, a mental health condition that involves a disorder or disability of mind, which may or may not be accompanied by a noticeable impairment in the intelligence, which makes a patient act in a manner that either tends to be aggressive. Most of the sociopaths happen to be males and they persistently behave in a manner which is incompatible with their culture. Sociopaths depict a serious inability to learn from experience. Sociopaths are seriously incapable of delaying the need for immediate gratifications. They lack the capacity to retain relationships for a long time. They are highly unstable in the personal, professional and social aspects of their life, resulting in scenarios like unstable careers, tendency to frequently change residence, multiple sex partners, etc. The symptoms may also include substance abuse and criminal behavior. It has been found that roughly 5 percent of the patients su ffering from Sociopathic Personality Disorder commit suicide. Psychotherapy in groups comprising of other sociopaths has been found to be quite effective in the management of Sociopathic Personality Disorder. The whole objective of this psychotherapy is to help the patients take responsibility for their own actions and behavior. Individual psychotherapy has been found to be ineffective owing to a lack of compliance. Antipsychotics like Lithium are often sometimes resorted to, to control and manage aggression and mood swings in sociopaths.

Sunday, November 17, 2019

Baroque Arts Essay Example | Topics and Well Written Essays - 1250 words

Baroque Arts - Essay Example The artistic styles adopted by Bernini and Poussin both show a huge number of differences that may be attributed to the divergent background of these two artists. Good examples of the respective arts by these two artists are The Sacrament of Penance that displays a sinful woman requesting, while on her knees, for supplication, and The Ecstasy of Saint Teresa that shows Teresa’s face with an angel’s embodiment. These are examples of religious paintings that show a wide disparity in form of art used by these two artists who graced the world of art at an almost same time.Priorities: while Bernini was of Italian origin-a stronghold for the Catholic Church, Poussin hailed from France. As such, Bernini’s artistic displays were mainly centered on religious beliefs. His subject matter was majorly focused towards bringing out a religious theme. His executed works, in form of paintings and sculptures, were as well showed a major interest in myths of human, and in general s ocietal existence. Bernini considered dynamism in creating his sculptures and aimed at inviting the viewers to form a part of the scene that was being displayed. Energy and a sense of motion always formed a part of his paintings and sculptures as these were a part of human existence. The figures created by Bernini occasionally possessed a strain of muscle, a flow of hair, swirling motions among others and were always constructed in a diagonal format to emphasize to the audience the essence of movement in the society.

Friday, November 15, 2019

Strategic Human Resource Management In Retail Organisations

Strategic Human Resource Management In Retail Organisations Their relationship with suppliers and customers are based on their moral and ethical principles, justice and esteem. (JLP) John Lewis creates a culture than customers are looking for. John Lewis is the first company to have its staff as partners in the company. John Lewis was first opened in 1864 in Oxford circus. And by 2009 John Lewis Partnership was created which was in great favour for both employers and employees. . As mention John Lewis is such a company that creates a culture that customer are looking for. Since John Lewis has its staff as its partners, its a better way for them to deal with the day to day activities and having a better approach towards its customers. The partners themselves deal with the customers, so they having a better idea and feedback about the company from customers itself. John Lewis is a customer centric company and it has always maintained its staff quality and always makes it better. Their staffs are being rewarded by being shareholders of the compa ny and in return they work hard for the company. John Lewis staffs are lifers. John Lewis allows its staff to develop ideas, since their reputation is enhanced by the quality of their staff. Explain the importance of strategic human resource management in retail organisations Strategic human resource management is an informative process which is always developing and being studied and talked about by academics and commentators. As mentioned by Wright McMahan, SHRM refers to the pattern of planned human resource activities intended to enable an organization to achieve its goals. Human resource strategy is the result of a set of decisions a company makes about the humans with whom it does business. Human Resource Management is also a vital and absolute approach in controlling people and the workplace proficiency and environment. I have an operations dimension to my own role. Nobody working in HR can just voyage you have to make an effort to win confidence. If you can unlock the operations imperative, and do HR actively, you can create a story and then use it for conversations. (Killen, 2012) A strategic path in Human Resource Management is essential especially in expanding companies. Just like in John Lewis focus more on providing good training to its staffs. It also empowers its staffs to make and take decisions. All feedbacks are positively sorted and management will try to help, support and facilitate those ideas. John Lewis always go to an extra miles for its customers and thus is by giving good training to their staffs. Its staffs are well aware and intelligent. They also have a good knowledge of product. It not only has great customer service in stores but in its online business as well. Human Resource management means not only developing the employees, but the entire organization itself. Human Resources include a broad range in management. A growing company depends on its existing success which can sustain and start developing its business with professional staff members. As demands increases, more labour force is needed to abide with them. The current labour force should be monitor but not only if they can adhere with the demand, but it has to make sure to maintain its quality and reputation. Bulk production should not make any difference to quality customer satisfaction and sale. The human resource actions are linked to the success of the organizations overall aims. For a company that is well known in the industry and is focussing on growth such as John Lewis, their status and authenticity must be maintained. The superior of the organisation can now emphasise on the goods itself and growth, and allow the human resource department hold the development of the company. Looking closely after the organisation aims, mission and vision, the growth of achievement standards is basic to detect any issues, employees who are not active and agreement to job. Minor labour and performance issues should be deal with as soon as possible so as to avoid any further annoyance and potential issues to the customer and thus becoming a liability to the organisation. John Lewis has a psychological contract with its staffs. The psychological contract takes it a bit further compared to the written contract and this is why John Lewis is moving forward. Tracey Killen has been through the whole of it. The psychological contract is a powerful determination of behaviour in the organisation. John Lewis has made 75 years of profitable growth and this is all due to its dedicated staffs. The company expects to have honesty, integrity, proposition of new ideas and exceptional quality of customer service from its staff and in return they are treated as partners in the company. Assess the purpose of strategic human resource management activities in John Lewis Partnership Human resource management comes up with motivation, employee retention, recruitment and engagement, and employee deployment. The success and expansion of JPL can accredit to its norms. The size of the organisation matters as communication issues is raised. And along with it, the trust and company aims are not understood and shared everyone. And in its expansion, the culture plays a very important role which has to be adjusted and maintained accordingly to changes. Human resource can work with both employees and management. With more demands and increase in employees, communication maybe a problem for both sides. However, Human resource management can control this and act like a bridge and plan what management wants from employees and vice-versa. Management should have the appropriate skills for organizing, leading, planning and establishing standards. Since they will be responsible in developing the organisation instead of the technical aspects and organising, a higher knowledge of this responsibility is basic, and its also a concern once competition starts. Due to a number of reasons companies fail and mismanagement may be one. Operations can be out of hands if personal plans and politics are placed, and in expanding companies, this should be observed and stopped. Developing is not only important for management but for employees as well. In order to stay in the organisation, employees should be given a number of reasons and do their work properly. Their regular expansion, the right benefits and compensation, and life term contract are just some of the benefits that motivate employees to bring about better outcome thus better outcome for the customers and eventually, the organisation. Recruitment and selection Learning and talent development Human resource planning Provision of equal opportunities Managing diversity Motivating workers to achieve improved performance Employee counselling Talent management Payment and reward of employees Health and safety Redundancy Encouraging involvement and engagement Change management Managing cross-cultural issues or international Human Resource Management All will be concerned in some way to ensure that Human Resource management activities add interest by helping the organisation achieve its strategic objectives. They will focus on ensuring that the overall HR policies and procedures support the strategic objectives and that there is consistency in approach and implementation across the organisation. Thus JLP has a high degree of expectation from its partners. It tries to reward them beyond the hierarchy level. JLP also has a staff committee as well. Partners are expected to serve customers at a professional level. Evaluate the contribution of strategic human resource management to the achievement of the John Lewis Partnerships objectives Organisations are implementing strategic human resource as a developing factor, not to take over an outdated department. Even though there is still confirmation within the UK that once these involvements are implemented, they just reinstate the work of the personnel division. Human resource associated to the board of a company. JPL during the past decade have introduced strategic human resource with a higher level of trained workers. The role of human resource within the company has rise in significance. Their routine of training will be reviewed in the current theory of human resource. This shows that their training is the best and is worth it, thus giving a hope for further expansion. JPL is moving forward with its 81000 staffs also known as their partners owning 37 shops all across the UK. John Lewis also provides a 24hour online shop. John Lewis operates in a competitive market and consumer has a variety of products from electrical to technological to clothing to baby to home and much more. Moreover they have expanded their services from goods, now they offering insurance, broadband and finance as well. Their commitment to customers has proven into a rise in their customer level. A positive relationship has been diagnosed between the company culture, human resource management practice, and organisation performance and employee attitudes. Change and conflicts as well is another aspect where someone has to be very careful. Organisation so spend a lot of money by promoting team work and so negotiating with managers so as conflicts do not occur. Its good that the Human Resource management stay focus on its goals and focus on what he is suppose to achieve for the company. He should also have a vision of what he is planning for the future and what he thinks should happen in order to make the company successful. John Lewis does aim at all these and thats why it has been successful over the past decades and is still succeeding. John Lewis is good at developing its own staff by helping them performing better day by day by coaching them regularly and giving them training as well. They also create jobs that satisfy their employee. Team working is one of the best things. This allows staff to interact and have mutual responsibility. Thus JLP is maintaining its reputation in the market without ignoring any of its competitors such as MS, Tesco Direct, IKEA and much more. Task 2 2.1/2.4 2.1 Analyse the business factors that underpin human resource planning in Spex4U and critically evaluate how a human resource plan can contribute to meeting the organisations objectives Human resource planning is a process that identifies current and future human resources needs for an organization to achieve its goals. Human resource planning should serve as a link between human resources management and the overall strategic plan of an organization. A plan is going to be a structure of what people will be doing in Sam Brown Company. Business growth Business decline Business change Labour cost control Changing nature of work Impact of technology Employee development The human resource planning will also be based on manpower with not only quantitative but also qualitative. Its not all about the number of person needed but also depends on the skills, nature and type of person. Business is affected by many things whether its an event or a situation, either in an affirmative or in an adverse way. These mention situations are called either environmental factors or driving forces or internal and external resourcing. Driving forces are divided into two: Internal driving forces and external driving forces. Any mishap situations happening inside the business are called internal driving forces and remains under the control of the organisation. Examples can be technological capacity, organizational culture and managing system financial or managing employee morale. Anything happening outside of the company is known as external driving forces and its not in the control of the company. Examples can be the industry itself, the economy, demographics, competition, political interference, and so on. As far as it concerns Sams company a rapid expansion will be a bit risky for her due to competitor such as Boots optician, Spec savers, vision express and many more small businesses. She can increase the number of retail outlet and recruit new staff so as they to carry on the work being done by old staff. Motivation of old staff can be done by giving them opportunity to move to better position. Sam will have to look for new staff by advertising for experienced staff or else she will have give additional time for training purposes and spend even more instead of starting with the new expanding business. Since Sam is planning to start an online business that is moving from traditional to modern method, she will have to be very careful as it all depends how the transfer will be done. It needs to be done equally as it is being done in the shop with the same level of quality as being delivered in the shop. She will need to recruits people with IT skills and set up something that will make purchase look similar to the shop. As to what she has to bear in mind is her competitors, retail and E-retail at the same time .Sam will be needing additional staff such as finance, marketing and e-marketing, human resource, IT, stores managers, duty managers, opticians, cleaners, security, distributions, and more. And after recruitments she will have to focus onto training as there should not be any mistake from any of the staff. Sam brown also wants to establish a call centre which will be very expensive unless she does it outside the country which will cost her much more cheaper than in the UK, for example India or Mauritius. Nowadays customers are not as loyal as they used to be in early days and this is all due to technology. Since internet is available everywhere, people just tend to look for value rather than paying more for something they can get at a cheaper price somewhere else. Attaining the competition edge and being successful at the same time, a business must be aware of every changes occurring, and any change that might come in the future and this process is known as forecasting. 2.4 The HR Plan is a working document that allows us to show what we are doing and what we have achieved. The plan includes an overview of the achievements of the HR Department and a review of the previous Strategy and Human resource target. Human resource contributes the success of the company but some changes in the organisation effect in the human resource plan. So positive aspect of the human resource always not the same in some cases it may be criticize. Human resource plan is the key shape of the organisation which guides the company how to do operate the human resource department. Human resource plan is the key to an effective to decision making process. With the help of the efficient human resource the decision by the company can be effective. If human resource plan is effectively implemented it will positively contribute to the achievement of the organisations objectives. Some of the points which are contributing the company are as follow: Shape of the organisation The shape of the organization rely matter in the achievement of organization objectives. So HRM need to plan about it.HRM can help the organization in order to omit all the unnecessary employment from the organization. Thus it is also help in order to find the excess in human resource in the company. According to the requirements of the company if the structure does not match then the human resource plan will not help effectively. Communication Communication plays vital role in the organization it is considered most crucial part in the organization. In any organization human resource management is a communicator for the organizations employees. In the perspective of communication human resource need to be effective. Communication is a barrier and helps to maintain the demand and supply level in the organization and keep them in the right track. Training and development The skills of the employees are sharpened by training and development. It enables the employees to keep them up to date with the latest requirements. Training is necessary in order to facilitator with the new technology, because technology is a source to save the time and maximize the benefits. Transfer of knowledge. This modern era is the era of globalization and every organization is connected globally and can be. And in this way they can recruit human resource globally. But the time and experiences are different according to the time and new trends requirements. Human resource deals with effective way in order to lead the employees because they know how to deal with the situation the implementation of plan human resource would be effective. Human resource would be effective depending on the implementation of the plan. In the organisation how they make the plan and what process they set to implementation is the major. 2.2/2.3 2.2 Assess the human resource requirements for Spex4u and develop the associated human resource plan As Spex4u is expanding its business, the most important department will be the human resource one. The human resource department will help Sam brown choosing the best staff and will be helping Sam with the business plans as well which is a very important for a new business. Human resource main task will be selecting, recruiting, training and developing new staff. This means selecting the right person, giving proper and professional level of training to the newly appointed and developing them into someone worth working for the company and attaining his level best for the organisation thus rewarding them for their good work and motivating them from time to time. Human resource also deals with the following: Workforce planning This is the main department for the Human resource management. This involves forecasting way in advance the company requirements as well as the employees and what should be done for the future. This will allows the company to anticipate future changes in required employment, in training and recruitment of man power to achieve what expected. Recruitment and selection This is about selecting and appointing the best candidate for the vacant job. It will include an interview where more details about the person including what type of person he is, his capacity and his skills. Working conditions This all includes in what condition are the employees working, which means the temperature in and out, toilet facilities, amount of light, working hours, gender discrimination and equality and so on. Working condition is very important as if they are not good employees wont be motivated to work thus causing trouble for the company. Induction training career development Induction training is for the new comers in the company. This concern the history of the organisation, meeting with new colleagues, having a look at the company premises thus including fire exit and covering health and safety topics without forgetting learning how to use machinery. Induction helps new worker to settle down and be a bit more motivating and effective. Performance Appraisal Performance appraisal is about having a closer look on someone and deciding whether hes performing good or not. Performance appraisal may be use for future promotion as well. Consultation Consultation is about talking to people who will be affected by decision before its being taken. After discussion, every view will be seriously study by a responsible before the decision is made. Promotion and transfers Promotion is a reward that one gets after achieving his level best in the company. He is promoted to a higher level. Transfer is done when someone is being sent from one department to another. Termination of employment Human resource management have the right to decide when its right to terminate someone job. This may be cause of misbehaviour, misconduct, frequent absenteeism, laziness, unauthorised breaks, lack of skills, sleeping and many more. Pay, rewards fringe benefits Any reward received will be deal by the HRM. This may include pension scheme, company house or company car. Wage bargaining If an employee feels he needs an increment then he will go directly to the human resource management. He will bargain and give reason why he needs a better wage rather than the old one. Health and safety issues This is the employer duty to make sure that the health and safety equipment are up to date. Safety equipments and safety clothing has to be provided by the company itself for free. Legally employers must provide a safe work place for his employees. And in case of having five or more then a written safety display must be provided. Employment legislation This is the rules and regulation that the company applies and which its employees have to follow. The HRM is responsible for this as well and has to make sure that the rules and regulations are being followed in a proper way. 2.3 Human resource planning refers to the typical Human Resource authoritative key, and the assessment and description of the requirements for human resource for meeting the company aim. It will also need an assessment on the quality of resources needed. Human resource planning has to be a fundamental key of almost each corporations strategic business planning. Sam brown is planning to expand his business and start up an E-retail shop as well. To make sure that they maintain their competitiveness in the market, companies must have original strategies that will keep on motivating and enhancing its employees and also recruit fresh talent. The very first thing to do is to identify and evaluate needs. This means to find out what the needs for the new companies and how to achieve them. As for Sam brown his needs will be the recruitment of new staff and an online domain for his website and also he has to focus on the location for his new shop as there will be many of his competitors in the market. The company mission, strategic vision and core values are important as well. Then is the recruitment process where human resource will have to recruit one of the best staff for both the retail and E-retail shop. Recruitment involves attracting the right standard of applicants to apply for vacancies. Sam brown can first of all have a look at the current employees and allow promotion to those who deserves it and after that he can advertise for the new staff. Since he will be needing number of new staff both for the retail and e-retail, Sam brown can advertise on different websites, in exhibitions and universities so as he can find the suitable person for the vacant job. Selection involves choosing the most suitable people from those that apply for a vacancy, whilst keeping to employment laws and regulations. Screening candidates is a very important part of the selection process. This ensures that those selected for interview have the best fit with the job requirements. In the first stages of screening, Human resource should carefully study each applicants curriculum vitae (CV). Then make a short list and interview the selected candidates. After selection, successful candidates will be trained professionally and can have an induction as well so as to have a better knowledge about the company background. Human resource can perform an environmental scanning to know about the demographic trends, political issues, competitive trends, economics factors, technological changes and any social concerns which can affect the company. Human resource should forecast the demand and supply for labour and goods as well. He should be able to forecast what the company is expecting and what will be its future requirements. A junior HR may be appointed so as he could just deal with recruitment, interview and training so as the senior management is able to control elsewhere. Motivation of current employees is very important. Some of its current employees will not be willing to move from one place to another and this may be because of distance or other factors. Then its the HR to decide about it. Change of contract may be possible so as employees may change from one place to another. Human resource should perform a trend analysis so as to know what their competitor is after. Another important aspect is quality. Human resource should have a closer look at quality and a SWOT analysis as well. Finally by using a balance scorecard to convert strategic aims into operational objectives. Hence Spex4U will be able to move forward and start its e-retail as well. Part 3 3.1/3.2 Explain the purpose of human resource management policies in organisations showing why they are needed at Spex4u with an analysis of the impact of regulatory requirements. HR policies are written authority instruction about issues raised in an organisation should be handled, covering the responsibilities, rights and fundamental rules that both employee and management has to follow. Policies are all about rules and regulations and disciplines that one has got to follow. Policies give managers a control over employees whether they like it or not. HR policies are important so as to know: The description of the company What is actually expected from the company What are the benefits of policies and procedures What is tolerable and intolerable behaviour? The effect of misbehaving Spex4u is a small medium enterprise and in this kind of company its the Human resource who is involved in making the company policies. HR policies help in decision making process as everything is clearly mention in the policies thus making it easier to cover any issues. The introduction of policies can help a company demonstration, both internally and externally, that it meets requirements for diversity, ethics and training as well as its commitments in relation to regulation and corporate governance. For example, in order to dismiss an employee in accordance with employment law requirements, amongst other considerations, it will normally be necessary to meet provisions within employment contracts and collective bargaining agreements. The establishment of an HR Policy which sets out obligations, standards of behaviour and document disciplinary procedures, is now the standard approach to meeting these obligations. There has been an increase in training within the organisation; all employees now receive more training than before. This is a result of the HR department taking a strategic role. HR is not an administrative department; they are proactive and are on the strategic level of the organisation. This increase in training priority has been supported by a rise in Human Resource Management. This practice emphasises that increased growth can only be maintained in the long run; by equipping the work force with the skills they need to complete their tasks (Mullins, L. 2005). The learning process has been challenged to create a culture that allows continual learning throughout the organisation. As knowledge is what matters, organisations and individuals alike must become continuous learners (Hawkins, P 1994). The organisation runs an academy that recognises skills in the individual. The training is identified from core, operational and leadership skills. All employees can access the core skills. These development programmes are tailored to the individuals skill level. The delivery method for the training is varied, allowing for the individuals learning preference. With the policy, there will be the contract of employment where the responsibility of the employee is mention along with the responsibility of the employer as well. Some of the details mention may be the job description, justification, maternity or paternity leave, annual leave, terminations, rewards and so on. Also included under the country law is the time regulation, gender discrimination, disability, age regulation, grievances, discipline, health and safety, redundancy, employment conditions, unfair dismissal, and many more. Policies are here to ensure that a consistence approach is there. And the one which is included in every policy is the human rights act which is very powerful and can tell the British government what to do. Human resource policy should be transparent, fair and consistent. 3.2 Regulatory requirements are those requirements which are concerned about the employment law, regulation requirements, discrimination of law, data protection law and also human rights are related to these requirements. There is a question how an organisation can access to their rules and other activities which are affected to other stakeholders. As Sam brown wants to expand his business, there are many things he will have to go through with the help of his HR. The impact on Spex4u will mostly based on: Minimal wage The company will Benefits Part time post if its seasonal Work life balance Allowances Hours of working Health insurance Part 3 Task 4 4.1/4.2 Analyse the impact of the organisational structure and culture on the management of human resources in the selected organisation An organisation structure consists of action like task allocation supervision and co ordination ,which are leaded the betterment of organizational aims .It might be concerned as the viewing perspective through which individual can see their organisation and its environment ,an organisation can be structured or formed in many different ways, depending on their objectives. The structure of an organisation will be determined the modes in which ways it operates and performs. An organizational structure determines the desired allocation of responsibilities for several functions and process of different equities such as branch, workgroup and branch workgroup. Organization structure effects organizational action in two ways. Firstly it allocates or provides the best foundation on which standard operating procedures and rest of routines. Secondly it concerned in which of the individual involve to participate in the process of decision making. Hence it also helps in order to understand what kind of their views can help in the organizations action. There are several ways through which organization are structured, Functionally as it is explained above, regional area a geographical structure e,g within a marketing manager products like crisps and drinks 4.2 All organizations will have a culture which will have an impact on the way employees behave within the organization.. Employees are seen as a key resource. Our core definition of HRM from Storey talked about cultural aspects of HRM, so part of the way in which employees, as a key resource, can be managed is through the use of organizational culture to generate commitment to the organization and its values. Thus, as Ogbonn (1992: 80) notes, the achievement of HRM objectives requires the management of the organizational value system (culture) and this requires skilful implementation. Often within tourism and hospitality such values will be concerned with encouraging employee buy in to the customer care and service quality initiatives, which organizations see as a form of competitive advantage in the crowded market place. Organizational culture refers to the pattern of beliefs, values, and learned ways of coping with experience that have developed during the course of an or