The Effect Of Using The Balanced Scorecard Information Technology Essay

The Effect Of Using The Balanced Scorecard Information Technology Essay This research is basically to access and analyse the effect of the use of balanced scorecard as a strategic management system in an organisation. In the course of this research, extensive literature review of the balanced scorecard will be made. However, this research will run in the confines of a case study. Since the aim of this research is to analyse the effect of using the balanced scorecard as a strategic management system, ASDA/WALMART SUPERSTORES will be used as a case study. ASDA/WALMART is the second largest retailer in the United Kingdom and the use of the balanced scored card as a strategic management system will help them align their vision with set objectives of the organisation. After much research consideration of this subject matter, it can be established that this approach can work for any organisation in the retail industry. CHAPTER ONE 1.0 INTRODUCTION The balanced scorecard (BSC) model was developed by US academics Robert Kaplan and David Norton in response to the shortcomings of traditional financial measures. The balanced scorecard (BSC) is a management tool that helps to align behaviour of all employees to the organisations strategy (Marr, B. Neely, A, 2003) Tuan, L.T and Venkatesh, S. supported that the balanced scorecard (BSC) provides a framework which encourages the use of financial and non-financial measures of performance. This also will allow organisation to identify its strategic object. This can be achieved by balancing four core perspectives- Financial perspective, customer perspective, internal business process perspective and learning and growth perspective to measure performance (Kaplan and Norton 1992) BACKGROUND Source: www.theagileexecutive.com CHAPTER TWO LITERATURE REVIEW 2.1 INTRODUCTION CHAPTER THREE RESEARCH OBJECTIVES To carry out a critical literature review to identify and assess the role of the use of balanced scorecard performance appraisal system To examine the criticism of the balanced scorecard as against the traditional methods of performance measurements. To carry out an empirical research to establish the opinions of the top Management team of ASDA/WALMART about the use of the balanced scorecard as a strategic management system. To find out whether the middle managers in ASDA/WALMART support the use of the balanced scorecard as a strategic management system and if they find it effective? To come to a conclusion on the extent to which the use of the balanced scorecard as a strategic management system is effective. 3.2 RESEARCH OBJECTIVES After carrying out a literature review to collate data on the views of different authors on the use of balanced scorecard as a strategic management system, a set of questions will be prepared. This is necessary so as to be able to have a wide range of top management and middle managers view on the subject matter. In order to obtain relevant information needed to achieve the objectives stated below; questionnaires will be sent and delivered to top management team and middle managers of ASDA/WALMART for the following reasons: To examine the controversies of the use of the balance scorecard as a strategic management system. To analyse and establish the opinions of top management team and middle managers on the effectiveness of the balanced scorecard as a strategic management system. To draw a conclusion on the extent to which the balanced scorecard model is more effective than traditional methods of performance appraisal. 3.3 RESEARCH APPROACH 3.3.1 RESEARCH PHILOSOPHY Blaikie, N. (2003) defined positivism as the research that assumes that social reality is external to people involved and only the aspect that can be measured are regarded as relevant to research. Jackson, W. (1995) stated that research just like positivism relies on experiments, survey and secondary data, therefore, according to the research onion model, my research philosophy is positivism based. The author will be using questionnaire which comes under the Survey category. 3.4 RESEARCH STRATEGY The deductive approach research strategy will be used for this research because; sufficient materials like journals, articles and periodicals are available to carry out a test on how effective is the use of the balanced scorecard as a strategic management system. This research approach will involve different researches strategies ranging from Experiment Survey, Case Study, Ethnography and action Research but the Survey strategy will be used for this research. Survey strategy and questionnaire option are chosen under this category leaving behind the structured interview and observation. Kumar, R (1999, p.104) stated that sometimes information required to carry out a research are readily available but needed to be gathered or collected from different sources to get the clue to what one is trying to find out or achieve. To achieve the objective of this research as earlier stated above, questions will be tailored to answer the Research Objectives. Questionnaire was chosen because it allows the collection of data from a sizeable population i.e. the top management team and middle managers of ASDA/WALMART. The delivery and collection questionnaire method is considered appropriate for this research. The questionnaire will be delivered in person to selected top management team and middle managers, asking them of a possible date of collection. This is chosen to be the best form of questionnaire method necessary to achieve the aim of the research, Saunders et al (2009) The author considered interview as another option to this research, but realised that time may be a limiting factor. It may be impossible to interview all the top management team/middle managers of ASDA/WALMART. The author also considered the convenience of answering the structured interview as respondents may be busy with other business matters on the day of interview. This may cause lack of concentration or simply not getting the best from the person interviewed. If time permits, additional information through interview would be gathered. This will be done by carefully selecting respondents from the questionnaire who are willing to supply more information on the subject matter and are ready to be interviewed, to assist in achieving the objective of the research. A question will be in the questionnaire asking whether respondent are willing to give further information to help achieve the research objective (Interview). Other research strategy or methods are considered inappropriate for this kind of research. ADVANTAGES OF QUESTIONNAIRE Questionnaires are generally seen as been cheaper to administer compared to interviews. Researchers and authors believe that questionnaire saves time, human and financial resources. Bryman, A. (2004, p. 133) added that, the reduction in cost of carrying out a research is an advantage considering a sample that is geographically widely dispersed. Questionnaires are also quicker to administer as they can be sent out through the post, distributed in an office, school or working place etc. It also offer greater anonymity as some questions are sensitive and are best asked without face to face interaction, Kumar R. added. This allows the respondent to freely express his/her opinion on the topic of research. According to Bryman, A. (2004), it has been argued that the characteristics of the interviewers (and respondents) do affect the answers that people give. It was discovered that characteristics like ethnicity, gender, social background of the interviewer may combine to bias the answers that the respondent provides. This is also part of the reason why questionnaire was chosen to be the most appropriate method of data collection. DISADVANTAGES OF QUESTIONNAIRE Despite all these advantages, questionnaire also has its own disadvantages and these are discussed below: Questionnaire can only be applied to a population that can read and write. This does not provide opportunity for the population sector that is part of the research that is illiterate, very young or old, or handicapped, Kumar R. stated. A low response rate or low feedback from the distributed questionnaire is a major disadvantage of the use of questionnaire. Some of the distributed questionnaires are thrown in the waste bin, some are forgotten where they are kept by the respondent; these do not make the researcher to get a perfect picture on the subject matter and conclusion may be drawn from few respondent who returned the questionnaire. Kumar, R. (1999), stated factors that can contribute to low response of the questionnaire as follows: The interest of the sample population on the topic of study; the layout and length of the questionnaire; the methodology used to deliver the questionnaire. In tackling these factors for the purpose of this research, I have carefully selected auditing firms that are directly involved in provision of non audit services. I have also considered the small business entities that desire the use of auditors for both auditing purposes and non audit services. Gill, J. and Johnson, P. (1997, p.89), stated that all questions in the questionnaire should be really relevant to the research question, therefore I have handled the issue of relevance, layout and length of question with care. I have also made up my mind to deliver the questionnaires in person to the sample of population selected and asking a convenient day and time for collection of the questionnaire. This approach will assist to reduce the problem of low response rate experienced using questionnaires. Another disadvantage of questionnaire is that respondent does not have the opportunity to ask for clarification on issues. This does affect the quality of information supplied by respondent. The may also cause collation problem for the researcher, if different respondent interpret same question differently. In handling this, the questions in the questionnaire will be set in a simple and unambiguous manner. The questions will be stated in clear terms for all to understand. Questionnaire cannot probe, stated Bryman, A. (2004). The researcher cannot probe further on an issue apart from that which is in the questionnaire. The only way that questionnaire can be made to probe is by asking an open-ended question. In Open- ended questions possible responses are not given to the respondent. The respondent write down the answers in his/her words, Kumar, R. (1999, p.116) The disadvantage of open ended questions is that it may be difficult for the research to summarise his find as opinion of respondent may be far apart/ different from each other making it difficult for researcher to summarise and conclude. Kumar, R. (1999), gave another disadvantage of questionnaire as its inability to be supplemented with other information like interview which can be supplemented with observation. To handle this, if time permit as earlier stated an interview will be conducted to supplement (additional information) the information gathered through questionnaire. CHAPTER FOUR RESEARCH METHODOLOGY Conduct a review of literature on the use of balanced scorecard as a strategic management system in order to develop research question. A case study methodology will be used as the primary research method A questionnaire will be developed with question based on the background and objective of the research. The questions in the questionnaire will seek to test the research question; does the use of the balanced scorecard as a strategic management system have any effect on performance? The questionnaire will be distributed to the corporate directors and also Middle Managers of ASDA. Data analysis that will be used is percentage method and chart, to evaluate the effect of non audit service on auditors independence. 4. If required, conduct interviews with some auditors after the collation of Questionnaire. RESEARCH DESIGN DATA REQUIRED The Data required are data that will give information about the effects of the use of the balanced scorecard. Also data that will give information about how middle managers find the implementation and what their opinion will be is very essential too. SOURCE OF DATA Textbooks, journals, online and articles will be consulted. Information will also be gathered through questionnaires. SAMPLE PLANNING/SAMPLE SIZE DATA ANALYSIS Charts and graphs and grant chart will be used to analyse findings. HYPOTHESIS TESTING Hypothesis drawn on this research will be tested and the most appropriate will be considered in the course of this project. CHAPTER FIVE EXPECTED RESULTS/FINDINGS It is expected that the response that will be gathered from the ASDA/WALMART will be the secondary data that will be analysed to help us come to a conclusion on the research. RESOURCES I have access to finances that can sustain the research program. I have access to libraries, books, journals, online e-books and organisations. CONTINGENCY PLAN Plans are in place to continue with this research in case the current methodology fails. Structured interview will be used, however this approach may be time consuming and respondents too may not be readily available. We will need to have this approach as a backup plan.

How does Iago Convince Othello to Kill Cassio and Desdemona by the End of Act Three?

How does Iago Convince Othello to Kill Cassio and Desdemona by the End of Act Three? Act Three of Othello begins with Othello having no doubts at all concerning his wife’s fidelity and the happiness of their marriage, and ends with him almost totally convinced of her false guilt of being in an affair despite having very little evidence to prove it and no reason to want it to be true. His complete certainty comes rather from the manipulative skill of his ensign Iago who uses three principal broad categories of tactics to convince Othello of Desdemona’s culpability.Iago’s first and favoured tactic at the beginning of Act Three, Scene Three (the pivotal scene in which he brainwashes Othello) is that of subtly delivering half-completed ideas and ambiguous statements to reel Othello into this body of lies and entice him into questioning Desdemona’s fidelity. This begins when Cassio, whom Iago is trying to frame as Desdemona’s lover, takes his leave from the scene. Desdemona says to Cassio ‘Well, do your discretion’, to which Iago replies ‘Ha, I like not that’ (3. 3. 34).By saying that he does not like the idea of Cassio being free to do as he pleases, Iago implies that Cassio is doing something wrong and going unnoticed, thus sowing the initial seeds of doubt in Othello’s mind. When Othello begins to question him as to what he’s seemingly keeping secret, Iago masterfully uses hesitation to convey half-completed ideas and further snare Othello. For instance, when asked what he is saying by Othello, he answers ‘Nothing, my lord; or if- I know not what. ’ (3. 3. 36) The pause after ‘if’ conveys the idea that there is more to the story and, also, that Othello doesn’t want to hear it.This supposedly evasive answer intrigues Othello and allows Iago to proceed later on with bolder persuasion. Iago exercises other methods to communicate supposed unsettled, half-formed ideas, such as in his monologue in Act Three Scene Three lines 147-157, which is a vague, tangled, and convoluted expression of the horribleness of his thoughts, containing sudden pauses and spoken in the more awkward and disorganised prose form. This all serves to give the impression that Iago is hiding something and to frustrate Othello, which works, since when Iago is done Othello exclaims ‘Zounds! What dost thou mean? ’.It is clear that early on Iago’s rhetorical tactics successfully lure Othello into doubt and lay the foundations for Iago’s forthcoming more concrete convincing of Othello. In addition to these rhetorical tactics is Iago’s use of subliminal influence to win Othello over to his side. Iago makes remarks that, on the surface, are positive, but are actually meant to convince Othello of Cassio and Desdemona’s guilt. For example, when Othello asks Iago why he asked him whether Cassio knew about Othello and Desdemona’s lo ve from the beginning of their relationship, Iago replies ‘But for the satisfaction of my thought,/ No further harm’ (3.3. 97-8). Ostensibly this seems like a good thing for Othello, but Iago is implying two things that would indicate harm: first, that Iago has a curious thought about Cassio and Desdemona that needs to be satisfied and, second, that harm has already been done. Later on in the scene, when Othello claims that he does not believe that Desdemona is cheating on him, Iago says ‘Long live she [as loyal]; and long live you to think so’ (3. 3. 230). Once again Iago is outwardly looking at the situation in a good light, but beneath the surface he is suggesting that Othello is being naive.This obviously works, because on the next line Othello has begun to worry once again. Iago uses another aporia to sway Othello when he says ‘For Michael Cassio,/I dare be sworn, I think, that he is honest’ (3. 3. 127-8). The two caesurae in this line emp hasise the daring and the thinking, both expressions of doubt. Therefore, Iago weakens his own point so that Cassio’s honesty is subject to much doubt in Othello’s mind. Furthermore, line 128 has eleven syllables, by contrast to the rest of the passage’s lines which, written in iambic pentameter, have ten syllables.This extra syllable does not fit in with the meter, and so implies that Iago’s claim that Cassio is honest is not quite correct: the word doesn’t quite hold. Once more Iago is knowingly undermining his statements to inflate Othello’s doubt that they are true. Moreover, in this line Iago says that he ‘dare be sworn’ that Cassio is not cheating with Desdemona. Using the word ‘dare’ insinuates a risk in doing so and, what’s more, this phrase uses vocabulary often used in law courts, which entails a crime.This phrase which seems to intend to comfort Othello is actually a threatening accusation against Cassio (and hence Desdemona). Later on, once Othello seems completely certain of his wife and Cassio’s guilt, Iago uses similar subliminal influencing to beguile Othello into killing the two. He says, as the two are kneeling and promising that they will unite to achieve revenge, Iago says: ‘†¦ Iago doth give up The execution of his wit, hands, heart, To wronged Othello’s service’ (3. 3. 468-70).Using the word ‘execution’ with its double meaning while talking about revenge implants the idea into Othello’s mind that his revenge should take the form of murder. Iago reinforces this shortly afterwards by accepting Othello’s order to kill Cassio, and then saying ‘But let her live’ (3. 3. 477). In this way Iago is influencing Othello to do the exact opposite of the words’ surface meaning by reminding him of how he hasn’t ordered anything to be done about her and, since Othello’s hatred for Desdemon a is currently at its peak, it is the perfect time to induce an order for murder out of him.Iago’s subliminal influences also come in the form of getting into Othello’s head in order that he may be more subject to passion than any rationality and therefore believe more of what he is told and leap to more rash conclusions and decisions. For instance, Iago gives supposed evidence of Desdemona’s affair by talking about seeing Cassio using a handkerchief of Desdemona: ‘I know not that, but such a handkerchief, I am sure it was your wife’s, did I today See Cassio wipe his beard with’. (3. 3.440-2) This powerful visual image of Cassio using a handkerchief, which Othello so cherishes and which represents his love for Desdemona, in such a base and unrefined way is likely to cloud Othello’s good judgement and have his impulses lead him to accept what Iago says as the truth. Iago also tries to get into Othello’s head by bringing up past w ords when he says ‘She did deceive her father, marrying you’ (3. 3. 209), which calls back to the powerfully resonant lines of Brabantio in Act One ‘Look to her, Moor, if thou hast eyes to see:/ She has deceived her father, and may thee’.Iago’s paraphrasing of these lines serves to convince him of Desdemona’s deception by convincing him that it was fated, and these lines which are haunting for Othello do this successfully. The final factors that render Iago so effective at convincing Othello are his flexibility and competence at tailoring his persuasive tactics to Othello’s emotions and vulnerability at any time, and his brilliant sense of timing. Iago seems to know exactly when his intervention is or is not required; for instance when Desdemona starts talking about how much she likes Cassio andhow she sometimes talks badly about Othello behind his back, Iago stays silent for minutes despite being in the scene, because his plan is going well as Desdemona damages her relationship with Othello on her own, Iago’s plan having previously been set, and the current dialogue does not need to intervened with or adjusted for the plan to work. This is testament to Iago’s flexibility, which is also demonstrated when Othello demands ocular proof of Desdemona’s infidelity.To deal with this, Iago uses Desdemona’s handkerchief which he has just been given to quickly devise a plot which later serves as ocular proof for Othello. Iago here knew that Othello needed to see the ‘ocular’ proof quickly while he was still vulnerable, and Iago’s thinking on his feet led to Othello being even further convinced by his supposed theory. Iago also displays an excellent ability to assess how vulnerable Othello is at any point, and hence how bold he can be.For example, only once Othello is vulnerable enough and he knows that he is safe does Iago first explicitly suggest adultery: he says ‘That cuckold lives in bliss/ Who, certain of his fate, loves not his wronger’. By claiming that confusion is worse than both ignorance and certainty, Iago is both sympathising with Othello and implying that he now may as well know, thus explicitly suggesting Desdemona’s infidelity in the safest possible way. Furthermore, when a depressed Othello says ‘And yet how nature, erring from itself-’ (3. 3.230), Iago senses the weakness and cuts Othello off, then delivers a long speech about the absurdity of Othello’s marriage and convinces him of this fabricated affair. In conclusion, Iago draws Othello in and then skilfully persuades him that Cassio and Desdemona should die by using an array of linguistic and rhetorical tricks and by paying close attention to Othello’s sentiments and desires so that he is transformed from not suspecting anything to wanting to kill his wife and her alleged lover within three days. Iago uses his own skill and his knowledg e of Othello’s jealous nature to achieve his sinister ambitions.

Among the hidden–Reader’s report

Bolometer The book I read is Among the hidden Which is wrote by Margaret Peterson Haddam. This book was published by Simon & Schuster Children's Publishing in 1998. It is a science-fiction book Which has about 150 pages. My first impression of this book is that it is a sad story because the cover page is made up by cool tone. The story happens in the future which starts with Lake's birthday in Lake's home.With a new housing development replacing the woods next to his family farm, he is no longer allowed to go outside. There is a law about each family can only have tow children. Luke has lived his entire life in hiding because he is a shadow child, a third child forbidden by the population police. Luke admires his brothers so much because they can go to school and play with friends out side. This setting makes me feeling mysterious and depressive. Until one day, he find out there is an other shadow child in his neighbor's family.She is Jean, the creator of a chat room for shadow child ren chatting with each other. They become friends soon after they meet. Jean organizes a rally Which hundreds of shadow children are going to protest the government's population law, but Luck does not participate in the rally that day because of fear. After the rally day, Luck can not contact with Jean for a week. He is so anxious that he breaks in Jean's house. He meets Jean's dad in the house who tells him a appealing news Jean and other shadow children were killed by population police.Then, Jean's dad helps Luck escaping from population police' chase. Finally, they achieve to make a fake I. D for Luck. On this story, the main conflict is person versus society. All the shadow children are illegal, but they never stop the struggle for freedom. The two main character for the story are Luck and Jean. Luck is a small-bone and soft looking boy. Firstly, I think he is an obedient boy. He never disobey his parents' order about hiding. He does not ask much about why he have to hid even he is very unwilling to do that.Secondly, he is a person of perseverance. He observe his neighbors every day. So he can know each of his neighbors. And that's why he can find out Jean when he saw the light in her home after all her relatives are going out. Jean is the most impressive person I have read in this story. She is slim and has a short hair. She is so courageous that she organizes the rally at the risk of her life. And she is really decent that she wants all the shadow children have the same right with the normal people. She is dead because of trying to protest the totalitarian government.In my opinion, the reason author write this book is to tell the children how blessedness they are now. Comparing with these shadow children who are not accepted by the society, we are really lucky. This book make me occurring to China. China is a country have that population law, but not as serious as the book describes. The family who have more children in China have to pay a fine. That tel ls us each thing has its limit. If the overspent is so strict at population law, it will be a tragedy for someone.If the government do this reasonable, it will be a good thing to everyone. The major strength for reader to read this book is that the poll is very suspenseful Which you will never know what are going to happen. The weakness is that it is a sad story. Jean is dead at the end, it does not make reader feeling happy. I will recommend this book to my friends because it can tell them to treasure their life. I think if a person feels lonely and reactive by society, he can resonate with the children in the book and he will like this book.

Social Work Practice Guidelines Are Outlined By The Nasw

Social Work practice guidelines are outlined by the NASW Code of Ethics, CSWE Educational Policy and Standards, and HIPPA. NASW Code of Ethics explain the missions values and core functions of how a social worker practices. It is a guide that is used to assist social workers through ethical dilemmas while emphasizing core values (National Association of Social Workers, n.d.). CSWE is a national association that maintains the standards of educational programs for social work degrees. This entity ensures education is supported by appropriate accreditation that focuses on curriculums to ensure full understanding of all required competencies and that the program is aligned with its goals and missions. (Council on Social Work Education,†¦show more content†¦148) It is the Social workers duty to practice confidentiality while coordinating and advocating care for members. HIPPA rules protect health information and provide guidelines to distinctly identify who is authorized to disclose and receive information. Typical cases protected under HIPPA may involve authorized government entities, law enforcement, and mandating reporters. Disclosure of information is authorized between providers regarding member receiving care for the purpose of treating that member in an emergency situation. This disclosure information is limited to disclose what is pertinent to the actual treatment the member is receiving. A significant job function and responsibility of the Social Worker employed at the Medicaid Integrated health plan is to ensure members have no gaps in services. The social workers that work with members dually diagnosed with a severely mental illness and substance abuse must practice caution while coordinating services. While maintaining compliance with HIPPA rules social workers must also comply with 42 CFR Part 2. 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