Analysis of UK`s income tax provisions relating to antu-avoidance, tax Essay

Analysis of UK`s income tax provisions relating to antu-avoidance, tax planning and tax avoidance - Essay Example The Progressive taxation is said to minimise inequalities in the society as wealthier people has to pay more taxes as compared to less income group thereby offers some aid from the inadequate demand for consumption in capitalist’s economies. As per Keynes, progressive taxation helps to alleviate unemployment. For reaping the greatest benefits, the whole tax system of a nation should follow the progressive taxation system. USA is having highest progressive individual taxes like the federal income tax and death or estate duty .Besides; it is also having a number of regressive taxes like sales taxes levied by the majority of the states and excise duties imposed by the federal government1. A progressive tax system is a system where the average rate of tax increases as income soars. Thus, rich people have to pay heavy taxes whereas poor people have to pay less tax. The ability to pay is the main theme behind the progressive taxation. Thus, rich people are expected to contribute mor e to the national chequer for public spending. The ardent supporters of progressive taxation are of the view that such a tax system is equitable, and that helps to redistribute the income among the society to maintain the equilibrium. Lorenz was the first economist who found that there is a relationship between the cumulative size of income and cumulative size of income receiving components when they are organised in the ascending order of their income as early in 1905. This has been popularly known as the Lorenz curve which is being extensively employed to calculate inequalities of wealth and income in many nations around the world. Lorenz curve is being employed extensively for formulation of public policy. For instance, it can be demonstrated from the scrutiny of Lorenz curve that post-tax income is evenly allocated than that of pre-tax income if the mean rate of taxes soars with the level of income. Moreover, if the tax-income ratio stays constant, inflation does not alter the d istribution of post-tax revenue even if the tax function is altered or shifted every fiscal year. Lorenz curve is also being employed widely to assess poverty2. Progressive tax system also produces fiscal drag impacts and when a nation’s economy is developing rapidly and there are more citizens in work thereby earning salaries and wages and incomes seem to increase faster than prices of commodities thereby pushing citizens into the higher income-tax range and thereby enhancing the aggregate flow of tax income into government exchequers account. This can be explained as a partial automatic stabiliser for the economy as increasing tax receipts is being contributed from citizen’s disposal income. From the table given below, one can understand under the progressive tax system, the less income groups have contributed just ? 263 million by 2460 taxpayers whereas high-income group of just 8 people contributed ? 6,370 million to the UK’s exchequer. â€Å"Regressive Tax System† In the regressive tax system, the higher-income group of a country contributes the lesser share of taxes to the government and whereas poor people of a nation is taxed heavily at higher rates as compared to the higher-income group. Thus, regressive tax system can be said to be just contrary to the progressive t

Project Management Challenges Essay Example | Topics and Well Written Essays - 500 words

Project Management Challenges - Essay Example A project manager may have to perform extra hard in case of chains being spread across different parts of the world where different cultural values are in place. In a broadly segmented and international enterprises where the employees are appointed from different domains and locations, the factor of cultural context and other variables also becomes important with regard to the project manger’s tasks and duties. Cultural consideration is a subsequent challenge that comes along with the international Human Resource Management handling. Ensuring that the responsibilities are assigned to the people in the due manner without giving any one in the organization any compensation and leverage is also a core function of a project manager. The work so divided must be based on equal consideration and proportion and it must not put on employee under great stress in contrast to other enjoying relaxation from the decision making and responsibilities and duties fulfillment. The second most prevalent challenge that is faced by the software project managers in modern times is that of creating an actual relationship between the virtual world activities and the real world scenarios. Often the software project mangers suffer issues merging the two facets of the digital virtual world of software related projects. Too much virtual environment makes it easy to appear but in actual it gets further difficult to handle, co relating between the different variables and bringing them onto one table. In the real world businesses the tasks so performed are done so through the actual interactions and meetings. In the case of online multiple units spread out software enterprises that are connected online, it at times becomes a challenge taking them on board and gathering in a collective meeting. Hence the virtual nature of the applications, the softwares, the clients and stakeholders,

Small Business Owner Characteristics Essay Example | Topics and Well Written Essays - 500 words

Small Business Owner Characteristics - Essay Example If you would have listen to my investment advice years ago, maybe you wouldn’t be in this situation. You can look into a small business loan. There is something you can do about your non-existent business background. The first thing I would do is look up this website, http://www.sba.gov/starting_business/planning/basic.html. It is the United States Small Business Association website. They offer help in many different ranges, from business planning to small loans. Since your small business is already established, some of their services wouldn’t be helpful. They do have free online courses to help manage a small business. The Small Business Association should be able to help you not only with bookkeeping, but with business planning. Business planning is a must. It not only helps you define your profit and losses, it helps you market and achieve longtime goals. You can go this route, or if you don’t have time, you can hire a part time bookkeeper/manager. This will d ecrease from your profits. I believe you told me Hugo does his own books. If he can do his own books, manage and still find time to do machinist work, it should be possible for you to achieve as well. Small businesses fail because of the owner’s vision of his business, not what the business really does. You must go into this venture with your eyes wide open. A business owner has to be able to not only manage his staff critically, but his self as well. For example, if a job is going to put you into debt because of your need for perfection, you have to be able to turn that job down. You cannot let the machinist in you override your ability to manage this business. Hugo’s decision to take a small down payment and then take a percentage of the profit for the next fifteen years could be wise or very stupid. The Small Business Association website has a section on financing. You should check it out. If you take my advice and use this

World Religions Essay Example for Free

World Religions Essay The roles of women within the three major religious groups have changed throughout the years. Their beginnings; as-well-as, their current situation, have played an important part in how women are viewed within the Jewish, Christian, and Islamic communities. For this paper, I plan to examine what those roles were and how women in these faiths are now CEO’s, business owners, and important leaders within their respective communities. Roles of women within the Islamic faith vary from country-to-country. However, the roles of Islamic women are fairly standard and, in many countries, are open to interpretation based on how devoted they and their families are. The majority of Muslims live in more conservative countries, where women are required by law to be completely covered while in public or in the presence of men who are not family, or their husband. In these that require this of their women, those women are not allowed to work outside their homes. Their â€Å"job† is to maintain the household and tend to the children. In westernized countries, the burqua is seen as a symbol of repression for Islamic women. But for most of the women who live in the countries where it is required, they see the burqua as a means of protection for unwanted attention by the opposite sex. The â€Å"dress code† for these women have changed in ways that might not be apparent to the outsiders, but women now wear heels, brightly colored nail polish and other things that many westerners take for granted. Another change for conservative Muslim women, is the allowance of women to compete for their countries in athletic events such as the Olympics. They are still required to keep their legs covered, and are required to compete in their events wearing their head coverings and track suits. Conservative Muslim women are now allowed to walk around in public unaccompanied by a male, and they are slowing starting to enter the work force. Some Afghan women are even starting their own businesses outside their homes. In other Islamic countries where the laws concerning women aren’t as strict, women are attending public schools, universities, and raising up in the ranks of international corporations. The country of Jordan is one of these less strict countries. In an interview with Queen Noor al-Hussin of Jordan back in 1983, she states that Jordan was in the midst of a five-year development plan which emphasized the role of women in the development of a more modern Jordan. Islamic women all over the world have been given greater opportunities for education from primary up through the university levels. This increase in educational opportunities have led Islamic women to be able to serve in parliaments; such-as the Egyptian Parliament and even in the Egyptian cabinet. Islamic women has also been named director of national television stations, and even the Minister of Culture for Syria was a woman. It safe to say that Islamic countries, even those who are very traditional and conservative, are starting to realize that women are vital to their economy; as-well-as; vital to the needs of their own households. Within the next 20 years, Islamic women will no longer be forced to do anything they aren’t willing to do, nor suffer the harsh punishments that are dealt out when an Islamic woman wants to better herself. Furthermore, Islamic women in countries like Afghanistan, will continue to become heads of states, foreign dignitaries, business owners, and CEO’s, while maintaining their faith. Women’s roles within the Jewish communities have also changed. Women are and were, seen has being the heart of the home. Their role, according to Jewish law, was to be the primary vehicle of religious expression. Though for the most part, their role cannot be defined as simply that of mother, sister, or wife, but it assumes different forms as each women develops herself accordance with the general parameters of Jewish law and philosophy. Their roles have always been central and considered an asset to the Jewish communities, yet, they were limited and traditional and dominated their identities. In the more liberal synagogues, Jewish women now wear ritual garments and can read from the Torah, but at one time and even within the Orthodox Synagogues, women are forbidden to even hold a position of any meaningful leadership. However, a few years ago, a female was ordained as a Rabbi. This was a big step for Jewish women everywhere. It is now common in not only in a worship setting, but also, in a business setting for Jewish women; especially; women in the Orthodox Church, to hold jobs outside the home. Not long ago, Jewish women were not allowed to study the Torah, a right that was reserved for strictly the men. However, women are now starting their own Torah prayer groups which are being led by those same women. This, among other changes have caused heated debates within the Jewish world. In the future, not only will women in the more strict synagogues become leaders within their communities, but will also become future CEO’s, which currently, they are not allowed to do. One prime example is Gold Meir, the first Jewish Prime Minister of Israel from 1969 to 1974. If a Jewish woman can become Prime Minister, imagine what they could do, we could even have a Jewish woman as President of the United States. I saved Christianity for last. Christian women have had their own issues within the business world; however; since Christianity isn’t as strict as some of the other religions on what they considered to be the â€Å"proper† roles for women, their entrance into the business world was a bit easier. The roles of women within Christianity have changed. At one point, like in other religions, women were expected to take care of the household, their husbands and children. Their education wasn’t up to the same standards as men, and were not allowed to discuss anything that was considered to be â€Å"mans† talk. Colleges and Universities were open to only men; whereas; women went off to â€Å"finishing† schools where they learned how to be a â€Å"proper† hostess, etc. Things started to change at the turn of the 20th century. Women started to become doctors, lawyers, and owned and operated their own businesses. They went to college and were determined to be educated the same as men were. Just recently the tide has shifted and there are almost as many women in the corporate world has men. Some of those women even holding places of authority. Women will always have a place in the business world, regardless of their religion. Hopefully, those women who decide to go against the grain and become more than their communities feel they are, will help other women see their potential. Women may be able to manage a household, but there isn’t much of a difference between fighting children and fighting co-workers. They will and are using their â€Å"homemaker† skills in the business world and in the future, will led to better businesses, less ethical issues and a higher economy.

Organizational controls and structure in business

Organizational controls and structure in business Introduction Organizational structure can be defined as the formal system of task and authority relationships that control how people coordinate their actions and use resources to achieve organizational goals. (Jones, et al, 2010)  [i]   Organizational structure specifies: The firms formal reporting relationships, procedures, controls, and authority and decision-making processes; and, The work to be done and how to do it, given the firms strategy or strategies Developing an organizational structure that effectively supports the firms strategy is difficult, especially because of the uncertainty about the cause-effect relationship in the global economys rapidly changing and dynamic competitive environments.  [ii]   Organizational Controls Organization Control includes any process designed to assure that organization plans are carried out the way they were designed. Control in the organizational context can be classified as: 1. Strategic controls 2. Financial controls Strategic controls are largely subjective criteria intended to verify that the firm is using appropriate strategies for conditions in external environment and the companys competitive advantage.  [iii]  Strategic controls are concerned with examining the fit between: What the firm might do (opportunities in its external environment) What the firm can do (competitive advantages) Financial controls, on the other hand, are largely objective criteria used to measure the firms performance against previously established quantitative standards.iii Financial controls have two criteria: Accounting-based measures include: Return on investment Return on assets Market-based measures include: Economic Value Added (EVA) Relative use of controls varies by type of strategy. Large diversified firms using a cost leadership strategy emphasize financial controls. Companies and business units using a differentiation strategy emphasize strategic controls. In relation with organizational structure, organizational controls are important to measure the effect caused by a change in the structure. Relationships between Strategy and Structure Strategy and structure have a reciprocal relationship. Structure flows from or follows the selection of the firms strategy but once in place, structure can influence current strategic actions as well as choices about future strategies. Evolutionary Patterns of Strategy and Organizational Structure The relationship between organizations strategy and structure was studied extensively by Alfred D. Chandler in his legendary book Strategy and Structure: Chapters in the History of the American Industrial Enterprise. According to Chandler (1962), firms grow in predictable patterns: First by volume Then by geography Then integration (vertical, horizontal) And finally through product/business diversification Chandler also says that a firms growth patterns determine its structural form. All organizations require some form of organizational structure to implement and manage their strategies. Firms frequently alter their structure as they grow in size and complexity. The three basic structure types are: Simple structure Functional structure Multidivisional structure (M-form) Global expansion structure The following figure explains the change in organizational structure with growth and strategy. D:Chap11graphicsMultidiv_fig 11.1.jpgD:Chap11graphicsFunctional_fig 11.1.jpgD:Chap11graphicsSimple_fig 11.1.jpg Efficient implementation of formulated strategy Efficient implementation of formulated strategy D:Chap11graphicsSalesHigher_fig 11.1.jpgD:Chap11graphicsSalesLower_fig 11.1.jpg Simple Structure A simple structure is where the owner-manager makes all the major decisions and monitors all activities while the staff serves as an extension of the managers supervisory authority. (C. Levicki, 1999). This type of a structure is matched with focus strategies and business-level strategies where firms commonly compete by offering a single product line in a single geographic market. Functional Structure A functional structure is a design that groups people together on the basis of their common expertise and experiences or because they use the same resources. (Jones, et al, 2010) Functional structure supports use of business-level strategies and some corporate-level strategies single or dominant business with low levels of diversification. Multi-divisional Structure The multi-divisional structure (M-form) consists of operating divsions, each representing a separate business or profit center in which the top corporate officer delegates responsibilities for day-to-day operations and business-unit strategy to division managers. Multi-divisional structure has three major benefits: Corporate officers are able to more accurately monitor the performance of each business, which simplifies the problem of control Facilitates comparisons between divisions, which improves the resource allocation process Stimulates managers of poorly performing divisions to look for ways of improving performance International Strategies and Worldwide Structures International strategies are becoming increasingly important for long-term competitive success in what continues to become a global economy. The following framework explains how organizations proper in a global economy: Global expansion strategies Global expansion strategies can be understood in terms of local responsiveness and geographical integration within the company. On the basis of these two parameters, four strategies of global expansion have been arrived at. These are: International strategy Multi-domestic strategy Global strategy Transnational strategy International Strategy In case of international strategy, firms decentralize all value-creation functions except for RD and marketing. Multi-domestic Strategy Multi-domestic strategy is oriented towards local responsiveness by decentralizing control to subsidiaries and divisions in each country. Global expansion Strategy Global expansion strategy is oriented towards cost reduction, with all the principal value-creation functions centralized at the lowest cost global location. Transnational Strategy In a transnational strategy some functions are centralized, while others are decentralized at the global location best suited to achieving these objectives. Transnational Global Expansion International integration Multi-domestic Strategy International Strategy Local Responsiveness An observation on structure and strategy The theory developed above is only a guideline to how organizations might structure themselves in their pursuit of growth and global expansion. However, these are not universal rules and many organizations have prospered in spite of structures completely out of sync with those discussed above. Organizations can also use structures which are a hybrid of those detailed above. This study analyses the cases of two organizations, ABB and Semco, which have used contrastingly different structures to implement their strategies. ABB File:ABB logo.svg Asea Brown Boveri (ABB) is seen by more and more global business leaders as the model of the way that organizations will have to operate to thrive in the 21st century-that is, streamlined in structure, rapid in transferring information, having employees who are highly empowered, committed to continuous learning, running world-class HRD programs, and team working and networking globally.  [1]   ABB became one of the most widely admired companies in the world, not because of its products, or its innovative technology, but because of its organizational structure. ABB prided itself on being an organization that its former CEO, Percy Barnevik, saw as being simultaneously global and local, big and small, centralized and decentralized. Formation of ABB: Merger of Asea Brown Boveri ABB was created by the merger in 1987-88 of two companies whose roots lie in the nineteenth century: Asea, founded in Sweden in 1890, and Brown Boveri, established in Switzerland in 1891. The two companies were among the surge of industrial enterprises established towards the end of the 19th century to provide equipment for the rapidly expanding electrical power industry, which involved generating, transmitting, and distributing power, and using it in industrial motors. The strategic commitment to the power industry and to a global strategy was demonstrated in a rapid series of alliances and acquisitions. These moves rapidly extended ABBs international reach into North America and Eastern Europe. The speed with which these acquisitions were integrated into ABB was attributed to the flexibility of its new organization design. Strategic Context ABBs largest business is producing and servicing the equipment for generating, transmitting, and distributing electrical power. The customers in this business are electric utilities around the world, many of which are state-owned or strongly state-regulated. Because national or local governments either directly own or indirectly control the utilities, they had a strong tendency to favor suppliers with a local manufacturing presence, both because local companies are contributing to the local economy and because they can be relied upon for servicing and replacement parts for the complex power systems, any breakdown of which can have enormous costs for local business and for the reputation of the utility. But they have also pressed suppliers to lower their prices and increase the lifetime of equipment, cutting profit margins for suppliers that are unable to achieve greater efficiency in production. ABB is also a world leader in rail transportation systems, such as locomotives, light rail vehicles, and signaling. Again, this is a business in which rail networks are state-owned or state-regulated and subject to the same somewhat contradictory pressures to manufacture locally and to be locally responsive to customers, while achieving efficiency through scale economies and cost savings. A third set of products in ABB is directed to a very different type of customer. Its building systems and industrial production systems are sold to industrial companies, whose concerns are much more focused on price. ABBs businesses require the company to be locally responsive and to maintain a credible local presence in each of its major markets, and simultaneously to be efficient and cost-competitive. Moreover, operating in 140 countries in a wide variety of product lines, many of which are closely related in the eyes of the customer, the company needs to have a high degree of intra-product and cross-product coordination if the company is to capture fully the benefits of its product diversity. However, it also needs to be able to respond quickly to customers and local problems, and to encourage its managers to take responsibility for their units. Organizational Design of ABB One of the first steps taken after the merger of Asea and Brown Boveri was announced in August 1987 was the creation of a task force of five top managers from each of the two companies to generate an organizational architecture for ABB. The task force had agreed on the principal features of the new organization. The structure was to be an international matrix of business and geography. The basic organizing principle was to create highly focused local companies reporting both to a worldwide business manager, who would be responsible for achieving efficiency in that product line and growing the business on a global scale, and to a country manager responsible for coordinating the various businesses within a particular country. In drawing up the shortlists for the high level managers, emphasis was placed on identifying flexible individuals who could cooperate in multi-cultural environments and for whom innovation, risk-taking and the ability to motivate others were almost second nature. One of the goals of the new design was to push accountability, decision-making, and the responsibility for action far down the organizational hierarchy. One of the first steps taken by the new top management was the radical reduction of the company headquarters. Within a few months, the headcount at corporate HQ in Zurich went from over 1,300 professional staff to just over 100. Another crucial step in the process was the design of a company-wide information system, called ABACUS (Asea Brown Boveri Accounting and Communication System).ABACUS collected monthly performance data from each unit, put it into a standard currency (US dollars), and transmitted the information to its main data processing center in Sweden, which compiled the data and passed it to the top managers at the Swiss headquarters and to the designated managers at each level of the company. The basic unit on which performance data are collected for ABACUS is the profit center, the smallest organizational unit in the new organization. Each month they report their performance data to the next highest level of the organization, the local operating company/Business Unit (BU) , which in turn put the data into the ABACUS system. The local operating company composed of two or more profit centers and focused on single business and market. ABBs strategy was to concentrate on radically reducing costs in each site, reducing throughput times, maximizing design and production flexibility, and focusing on local customer needs. The local operating company president had CEO responsibilities for his operations. However, the heads of the local operating companies report to two bosses one was the Business Area manager; the other was the country manager for the country in which the operating company was located. The Business Side of the Matrix: The Business Area The Business Area (BA) manager was responsible for the worldwide strategy and performance of a business.BA management tasks include coordinating technology development, deciding on transfer prices among local operating companies in the BA, transferring expertise within the BA, capturing economies of scale in purchasing, and, perhaps most important, allocation of markets and production to local operating companies. The fact that the BA manager was also the head of a local operating company increased his or her motivation to push responsibility and decision-making down to the local operating companies, on the basis of time pressure, if not personal management philosophy. In addition, they were supported by a BA Board, which assisted the BA manager in setting strategy, reviewing performance, and identifying and addressing key problem areas. The BA Manager selected the members of the Board, and membership varied considerably depending on the nature of the business. The BA Board was an international group, and usually met in a different location for each of its meetings over the course of a year. In addition to the BA Board, the BA had a number of functional councils that brought together key managers in a function for quarterly meetings to assess and exchange internal best practices and to identify and propose solutions for key problems in their area of expertise. For particular problems, the BA Board also formed task forces from among the high-potential younger managers in the BA. The BA manager received monthly reports through ABACUS on the performance of each of the profit centers and operating companies in the BA. The BA manager decided how to disseminate this kind of information across the local operating companies. One of the most important roles of the BA was the dissemination of best practice. Sharing information about performance and exposing managers to different ways of operating, through transfers and through travel help in achieving this. The combination of strict performance requirements with the resources for performance improvement was a powerful driver of change in ABB. The Business Segment The BA managers in turn reported to Business Segment Managers. Business segments were groupings of related BAs. Each segment was headed by a member of the Executive Committee, the highest-level organizational unit in the company. The Country Level The local operating company managers also reported to the country manager of the nation in which it is located. The country manager had profit-and-loss responsibilities for all ABB activities within that country. The country managers task was to realize the potential synergies across the various ABB local operating companies, to present a local face for major projects within that country, to provide the legal and political infrastructure for operations, to coordinate certain personnel development programs, and to make sure that the local political and social environment was understood and considered appropriately in business decisions. The country manager received monthly reports through ABACUS on the performance of each of the local operating companies in the country, and could use these data to identify common problems they faced. The heads of the local operating companies were supported in their contrasting duties to the country manager and the BA manager by a Steering Committee, with representatives from the national company, the BA, and other closely-related local operating companies in the same company. Performance evaluations of the president of the local operating companies were conducted by both the BA head and the country manager. Each share the same basic performance metrics, but each has somewhat different expectations. Managing the Matrix: The Top Management At the top of the company the two dimensions of the matrix met at the level of the Executive Committee, which was chaired by the CEO. The CEO chaired the Committee, and each of the ten Executive VPs had responsibility for one or more of the segments and countries. The extent of their individual responsibilities varied by the scope of their tasks. Each BA manager and each country manager reported directly to a member of the Executive Committee. With ABBs acquisitions, the individual responsibilities assigned to Executive Committee members changed over time, especially in terms of geographies. The major change was on geography: instead of having different members responsible for a portfolio of different national companies, geographic responsibilities were clustered into three regions: Europe, the Americas, and Asia Pacific. Each member was assigned either one of the four industrial segments or one of three geographical regions.The move to make the geography side of the matrix report to Committee members with regional rather than individual country responsibilities also reflected ABBs global strategy. Each Executive Committee member was involved in the annual planning process of each of the BAs and geographic units reporting to him. But as important were their collective responsibilities in charting the overall strategic direction for the company. Extensive communication in a company that operates in 140 countries required a common language, which in ABBs case was English. Communication also took place on a more individual level, between the Executive Committee and their direct reports, and even between the Executive Committee and the heads of the local operating companies. Executive Committee members had access to monthly performance data for all the operating companies, national companies, and business areas for which they were responsible. The ABACUS system provided rapid feedback on changes in the performance of any of these units, and the monthly data were routinely scrutinized carefully at the top of the company. Alignment: Developing the Global Manager One of the key challenges which faced ABB was developing managers who could work effectively in the demanding system. The development of the global managers who could occupy key positions in the Business Areas and at the top of the company on the Executive Committee was the most important task. The global managers should be capable of balancing the often contradictory pulls of being locally responsive and globally efficient, pushing decision-making and responsibility for action down while enforcing accountability and control, and simultaneously encouraging local operating companies to be entrepreneurial while making sure that ABB does not lose the competitive advantage of being a multi-business global company. Keeping this philosophy in mind, such people were developed through the training programs, experience on cross-national teams, and rotation across locations. One of the hallmarks of the cadre of global managers was that they spent a lot of their time travelling internationally. Region Business SegmentExecutive Committee Region Local Operating Company Profit Centers Ce Business Segment Figure 1. ABBs Organizational Structure from 1988-1998 (note: ABB has now moved on from a matrix organizational structure to a more customer-centric organizational structure). Learning from the ABB organizational structure and its impact on its strategy and performance ABBs example clearly shows the example of an organization which can successfully compete on a global level by being both locally responsive as well as paying attention to its global integration strategy. Each local operating company head was given the freedom to operate as the CEO of his business and was free to make his own decisions. By fixing dual responsibility, both to the country manager as well as to the product manager on a global level, ABB was successful in achieving its strategic aim of becoming the leader in the electrical systems and the power generation and distribution business. ABB successfully demonstrated how successful matrix organizations can be. Matrix organizations always had been an important theoretical concept but even other very large organizations with a global presence had failed in implementing it. Matrix organizations were widely touted to be as the organizations of the future in the 1970s and organizations such as Citibank and IBM tried to model their organizations around the matrix structures, but failed, as they found the model too complicated. In fact, ABB was the first company on a global level to implement the matrix organizational model so efficiently. Seeing the success of ABB, many organizations around the world also adopted the matrix structure successfully. The various performance indicators of ABB during the 1988-1996 period clearly showed that when the organizational structure is in sync with strategy of the organization and vice-versa, it results in achieving great results. ABB achieved the co-ordination of 210,000 employees, 310 business units and 5000 profit centers in 140 countries through the matrix structure. This demonstrated the crucial role of linking mechanisms in turning a complex kaleidoscope of grouping patterns into a smoothly functioning organization. ABB simultaneously achieved the goal of acting as a global powerhouse amassing resources know-how on a global scale and responding swiftly to meet the demand of local markets and customers. ABBs net income rose to $1.3 billion in 1996 and its stock price doubled between 1992 and 1996, reinforcing the choice of its organization structure. The SEMCO Model What makes the SEMCO model so interesting is that it for the first 20years it was in operation its structure and culture were autocratic and relied heavily on command and control management styles. However, for the last 20years it has been run democratically. SEMCO is a mode lf how companies who have not yet evolved into democratic cultures can make the transition with credible success. What is also unique about the SEMCO model of democratic organization is how effectively it works in Brazil-a country that is still developing, often unstable and known for economic boons and busts. One could reason that in highly unpredictable environment, command and control corporate structures are even more inadequate for dealing with a dynamic socio-economic climate. Perhaps this is why the SEMCOs adaptive model has been a highly effective model of company Introduction Semco a Brazilian company which manufactures over two thousand different products including industrial pumps, cooling towers etc. and also provides environmental and internet services, saw its revenues growing from $32 million in 1990 to $212 million in 2003.It achieved this growth rate in an economic environment characterized by staggering inflation, and chaotic national economic policy in Brazil. Between 1982 and 1998, Semcos productivity increased nearly sevenfold and profits rose fivefold. Semco was also one of the most sought after Brazilian companies as far as employment was concerned. Turnover among its 3,000 employees was about 1% during the period 1994 to 2004. Repeat customers accounted for around 80% of Semcos 2003 annual revenues. The culture at Semco was unique in the sense that there were no power-packed job titles; employees including top managers themselves did the photocopying, sent faxes, typed letters, and made and received phone calls. There were no executive din ing rooms, and parking was strictly first-come, first-served. Organizational profits were shared with the employees and the salaries were set by the employees themselves. Behind this maverick organization was Ricardo Semler (Semler), the CEO of the company who referred to himself as the Chief Enzyme Officer Wrote Semler, If you ask me to describe it in conventional business terms, Id have to admit I have no idea what business Semco is in. For years, I have resisted defining Semco for a simple reason: once you say what business youre in, you create boundaries for your employees, you restrict their thinking and give them a reason to ignore new opportunities. Semlers way of thinking resulted in an organisation which had no conventional structure, no organisational chart; no fixed CEO, no VPs, CFOs, COOs or CIOs. There was no long term strategic business plans, no career plans, no job descriptions or dress codes for the employees. Some of the important organisational decisions like relocating a unit or acquiring a company were taken on the basis of employees votes. History Semlers father, Antionio Curt Semler, an Austrian-born engineer, migrated to Argentina in1937. A visit to Brazil in 1952 prompted him to think about the prospects a vast, undeveloped country like Brazil presented. During this time, he was working on a centrifuge technology capable of separating oil from vegetables. With an urge to start his own business, he selected the city of Sao Paulo to start his venture, Semco, a contraction of Semler Co, in 1953. Soon after, he obtained a patent for his technology. Through the 1960s and 1970s, Semco was mainly a manufacturer of marine pumps. In the late1960s, ninety percent of the sales of Semco were to the Brazilian shipbuilding industry. Semco was a hierarchical organization with twelve layers of management. According to a Fortune article, Fear was the governing principle. Guards patrolled the factory floor, timed peoples trips to the bathroom, and frisked workers as they left the plant. Anyone unlucky enough to break a piece of equipment wo uld replace it out of his own pocket.According to Semler it was a company with a pyramidal structure and a rule for every contingency. Enter Semler In 1980, at the age of 21, Semler took over as the CEO of Semco. Semlers views on running the company were completely different from those of his father. He felt that the company in its existing form was too rigid. He wanted to replace the old way of doing business and planning with a participatory style of management. But the old guard at Semco was not open to this, with the result that Semler fired two thirds of the top management. Semler started out with a functional organizational structure at Semco. Under this structure, decision-making took a long time and each department took independent decisions that sometimes were not in the interests of other departments. Then, the company shifted to a matrix structure. But, unhappy with its effectiveness, Semler changed the structure of the organization once again. New Organization Structure: From Pyramid to circle Though the company worked on the principle of no Organization structure but it actually had was a very flexible organization structure in the form of 3 concentric circles and few triangles floated in it. The smaller innermost circle would include team of a dozen people the eqivalent of VPs and above Second circle would include the 7- 1o leaders of SEMCOs business units and be called partners. Last immense circles would hold virtually everyone else at Semco machine operators, cafeteria workers, janitors, salesman, security guards and so on. They will be called associates The triangles- They will be distributed around the big circle each enclosing a single person we would call a coordinator. These people would comprise the first crucial level of Management A the marketing,sales and production supervisors, the engineering and assembly area foreman, anyone who had a basic leadership role in our old system. Organizational Culture The replication of business units into smaller units as and when the need arose created units small enough to operate with a commonly shared set of values, philosophy and culture. The organization was bound together by the three interdependent core values: Employee Participation, Profit Sharing and Free Flow of Information. These three values stemmed from the belief that participation in design and implementation of work procedures would give employees control over their work; profit sharing would bring in a sense of ownership; and the availability of information as and when needed would help the employees understand to improve their work practices continuously Leadership and Change Management Semler can be credited with sustaining the radical changes at Semco. He nurtured changes that might have been viewed as taking away his power and authority. He created an empowered environment where employees could innovate continuously. An idea he generated would later permeate to the whole work force. For example, after seeing a company order file cabinets worth $50,000, which were meant only to keep documents which were hardly ever referred to, Semler said that every person in the company should clear his own file cabinets of documen

Reflection coaching

Reflection coaching Reflection is defined by Stenhouse 1975 p144 as ‘a capacity for autonomous professional self-development through systematic self-study. Discuss how a coach utilises reflective practise to enhance their coaching performance Reflection is used to improve coaching performance through a variety of ways. Kidman (2001: 50) describes reflection as â€Å"a particularly significant part of empowerment whereby coaches themselves take ownership of their learning and decision making†. The coach is therefore very active in gaining information which could be beneficial to them. Dewey (1919: 3) describes reflection as â€Å"turning a subject over in the mind and giving it a serious and consecutive consideration†. By analysing information repeatedly and seriously, in depth knowledge is gained from it. *(DANS)*Pollard (2002) believes that â€Å"‘Reflective teaching is applied in cyclical or spiralling process, in which teachers monitor, evaluate and revise their own practice continually.† By being dedicated in analysing oneself, analysing others is possible. A slightly different concept of reflection is introduced by Schon. The notion of, ‘reflection in action. Schon (1983; 50) â€Å"Athletes think about what they are doing, sometimes even while doing it†. Expanding on this Schon highlights phrases like, ‘Keep your wits about you and ‘thinking on your feet. Schons belief here is in game reflection is natural and beneficial. Gilbert and Trudel (2001) believe Schons idea as a â€Å"separate type of reflection†. They also offer a different type of reflection which they call â€Å"retrospective reflection-on-action† which is further described as â€Å"that which occurs outside the action-present†. Their belief is that coaches reflect on concerns in between practise sessions and that reflection â€Å"still occurs within the action-present, but not in the midst of activity†. So they firmly believe that reflection-on-action is totally different to reflection-in-action. Gilbert and Trudel (2001) consider reflection to utilise â€Å"a conceptual framework to understand how coaches draw on experience when learning to coach† Ghaye and Lillyman (2000) bring forward the idea that the core of reflection is carried out in a series of ‘frames. Role framing was the coaches role executed correct? Value framing examining if there was value-positions present? Temporal framing was the order of actions correct? Parallel process framing could the end result varied? Problem framing were problems noticed effectively? These frames provide a practical way of analysing sport practises. Reflective practise can provide an efficient apparatus for monitoring and assessment of athletes. Dewey (1916) who is considered heavily to be the ‘founder of reflection, gives three attributes which are needed in order to participate in reflective practise. Open-mindedness, described as â€Å"an active desire to listen to more sides than one, to give heed to facts from whatever source they come and to give full attention to alternative possibilities†. Whole-heartedness, which is being â€Å"absorbed in an interest†. Responsibility is also needed as consequences are accepted therefore â€Å"securing integrity in ones beliefs†. Deweys beliefs have stood strong for eighty years and still provide modern coaches with a basic outlook on what is needed to be an effective reflective coach. Methods of using reflective practise There are a few ways in which reflective practise is put into action. By using a variety of methods coaches can expand from the basics and look more in detail depending on the type of information that is required. Video analysis is one method used in order to aid reflective practise. A coach can record a session and therefore have exact details of what actions are taken. This allows for precise analysis in which athletes can also see themselves and what they could improve on. McKernan was a firm believer in video recording to aid coaching: ‘†¦might use a video recorder to trap teaching performance as evidence or ‘data to be analysed. More importantly, such a film becomes a critical documentary for reflecting on practice†¦research can be undertaken by reactive methods such as observers, questionnaires, interviews, dialogue journals or through such non-reactive techniques as case studies, field notes, logs, diaries anecdotal records, document analysis, shadow studies. McKernan (1996)(DANS) Using other coaches is one way reflective practise can be more reliable and efficient. Analysis speed is increased as more coaches can observe and acknowledge similar issues that arise and whilst opinions may be divided, an overview of general problems can be addressed more easily. This view is backed up by Gould, Giannani, Krane, Hodge (1990) â€Å"development of craft knowledge which can be fostered through the realms of practical experience and interaction with other coaches.† Using a cognitive based style, reflection can take place through demonstration. Coaches need to reflect on how demonstrations of skills are executed and the coach must ensure that when a learner is receiving a demonstration that it is of adequate quality for the athlete to learn and progress using reflection. Demonstrations Coaching points and ‘logs are a very basic and fundamental way of reflecting on a performer. By making key observations during a practise and after, a coach can identify the problem areas. The more experienced the coach the more this basic method is effective and less need for the more advanced methods. This kind of feedback is usually Benefits to using reflective practise â€Å"by reflecting on practise a coach may expose his or her perceptions and beliefs to evaluation, creating a heightened sense of self awareness, which in turn my lead to a certain openness to new ideas† (Hellison and Templin 1991: 9) Reflective practise can increase ability in perception and creativity. This is due to the self improvement the coach must make themselves but are rewarded through these attributes. These attributes could then be passed onto the learner and thus bridging a gap between coach and learner.(BOOK) (PDF)Anderson, Knowles and Gilbourne (2004) state that â€Å"reflective practice is the latest topical strategic method that could help sports coaches explore their decisions and experiences, aiding them to make sense of the situation and directly influence the learning process.† This is clear that reflective practise can be used in order to help sports coaches. It is also considered one of the more modern uses of coaching in order to achieve higher ability in a more demanding results driven environment. â€Å"Indeed, to maximise learning, critical reflection is the core difference between whether an individual repeats the same experience time and time again or learns from the experience in such a way that the individual is cognitively or affectively changed† (Boyde and Fales, 1983).(PDF) By using reflective practise Boyde and Fales suggest that there is a high chance of learning and developing skills rather than just repeating an experience with no eventual gain. They believe reflection is essential to this as without it there would be no way an individual would know if improvement took place or not. â€Å"if a coach takes the opportunity to understand the consequences, both positive and negative, of the decisions made during a training session, they are better able to rationalise their decisions when under pressure† (Kidman, 2001).(PDF) Kidman here links this in with Schons ‘refelction in action. This is necessary in high tempo environments and is vital in gaining a better decision making process. Whilst reflection is important before and during training or match environments, only ‘reflection in action can gain quick and often needed information to make decisions. â€Å"reflection is thought to have a potent role in helping to bridge the gap between education and knowledge that is generated through practice† (Ghaye Ghaye, 1998).(PDF) Making coaches acknowledge their achievements is possible via reflection as it is a conscious and active way of fortifying the positives and negatives of individual and group practise. Difficulties in using reflective practise Whilst there is lots of evidence to strengthen the idea that reflective coaching is a useful practise, there are certainly problems that need addressing and limitations which clearly show it is not a full proof method even when applied properly. Crum (1995) â€Å"If a practitioner holds a ‘training-of-the-physical view of coaching and believes his or her role is only to improve fitness and adopt a technical/utilitarian approach, then becoming a coach who reflects in depth is not going to be paramount†. Whilst reflective practise does have its place, it would seem that it is limited. Some areas such as social negotiation and mentality may be difficult to improve through reflection practise but in many environments that reflective practise is used these are vital skills. Playing in high tempo and contact sports require both of these skills in abundance and gaining it through the individual is the most logical approach but if reflective practise is used then the coach is providing the information and techniques which arent transferable to individuals in these areas. â€Å"As many coaches will testify, written reflection, usually in the form of ‘logs, are frequently sanitised to deliver what is deemed as being necessary knowledge, thus being corralled into conformity (Chesterfield, Jones, Mitchell, 2007), possibly stifling coach creativity.†(PDF) Whilst Hellison and Templin believe in reflection in opening creativity, the basic form of a ‘log could be evidence that reflection does hinder creativity. Conformity is compliance with what already exists, if coaches comply to current practises such as ‘logs then there is no space for new practises to be introduced and composed. (PDF)Johns (1995) argued that â€Å"reflective practice is profoundly difficult, and it is therefore necessary to have a detailed model that guides and supports coaches.† Reflection does require many skills and outside opinions to be useful. There is a certain amount of complexity that comes with reflecting before, during and after sessions. Gibbs six-staged cyclical model for example is a complex calculated formula designed to give detailed analysis and evaluation. Whilst this could be beneficial it is only useful to coaches with prior experience or high ability levels. So as a general overall practise reflection can be difficult. â€Å"Trust is a vital part of a reflective conversation and, according to Maister, Green, Galford (2002), trust is a two-way relationship where people can be honest and respect each others openness. Without a real trusting relationship with significant others (e.g. a tutor, mentor, supervisor, coach) personal reflections may stay ‘safe and predictable and the real issues may go unresolved.†(PDF) Social dynamic in any relationship is extremely important. The relationship between coach and athlete is as open to flux as every other relationship. Trust is vitally important and is open to change to high and low levels. If trust is broken then coach performance or athlete obedience could drop. Reflection here is then a problem if not enough trust is spread and responsibility fall onto other people to provide strength in connecting and creativity in avoiding playing the ‘safe option which could potentially break trust. Conclusion To conclude, I believe that reflection is a very useful practise for coaches to undertake in developing athletes. Reflection can take place before, during and after which makes it very flexible and adaptable to a variety of environments. The coach does however need a certain level of ability in order to reflect appropriately and constructively. Detail is paramount and a coach analysing a level too high above them will struggle using reflection. I personally believe that the best method of reflection is video analysis. I think this because it gives an exact recollection of technical display and thanks to modern technology is available at a wide range of levels. It is, however, important that a coach doesnt rely on one method such as video analysis. During a competition or quick based environment it may not be possible to use this method and therefore a variety of reflective methods should be learnt and applied by coaches. This will make them more rounded and adaptable to their environment. One thing that I found intriguing was the amount of reflection that the coach must put on themselves. This ‘self reflection is vital as if this isnt carried out coaches methods may stagnate or accurate analysis and therefore feedback for the athlete cannot be attained thus making the practise useless. coach needs adaptable refelective ability, depending on the athletes, age, gender, ability etc†¦.. To sum up †¦Ã¢â‚¬ ¦.states and defines refelction very clearly â€Å"†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†

W.B. Yeats Poetry Essay -- W.B. Yeats Poet Poem Essays

W.B. Yeats' Poetry Many literary critics have observed that over the course of W. B. Yeats’ poetic career, readers can perceive a distinct change in the style of his writing. Most notably, he appears to adopt a far more cynical tone in the poems he generated in the later half of his life than in his earlier pastoral works. This somewhat depressing trend is often attributed to the fact that he is simply becoming more conservative and pessimistic in his declining years, but in truth it represents a far more significant change in his life. Throughout Yeats’ career, the poet is constantly trying to determine exactly what inspires him; early on, in such poems as â€Å"The Lake Isle of Innisfree† and â€Å"The Wild Swans at Coole,† Yeats obviously looks towards nature to find his muse, thereby generating idyllic pastoral scenery that is reminiscent of the nature-based poetry of Wordsworth. However, his later works are darkened not by his own perspective, but by the fact that h e is no longer certain that nature is truly the fountain that he taps for inspiration. A number of his later poems, such as â€Å"Leda and the Swan† and â€Å"The Circus Animals’ Desertion,† employ symbolism and metaphor in order to reflect the author’s battle to find his true source. Yeats spends his career dealing with this conflict, and he eventually concludes that while nature itself may have been the source of the general ideas for many of his poems, the works themselves came to life only after he reached into the depths of his heart and sought the fuel of pure human emotions and experiences. Ultimately, he discovers that the only true inspiration comes from the trivial and mundane influences found in everyday life; the purest poetic inspiration is humanity itself. .. ...ho came before him. To accomplish this, he had to determine where to find inspiration beyond, and thereby stronger than, nature. He ultimately realizes that he was looking at this inspiration the entire time without actually seeing it. It does indeed lie â€Å"in the deep heart’s core,† where he finally discovers â€Å"the foul rag-and-bone shop of the heart.† Primary Sources M.H. Abrams et al, eds. The Norton Anthology of English Literature, 7th ed. NY: Norton, 2000. Pgs. 2092-2120. Secondary Sources Gayatri Chakravorty Spivak. â€Å"Principles of the Mind†: Continuity in Yeats’s Poetry. MLN, Vol. 83, No. 6, Comparative Literature. (Dec., 1968). David Ward. Yeats’s Conflicts With His Audience, 1897-1917. ELH, Vol. 49, No. 1. (Spring, 1982). Virginia Pruitt. Return from Byzantium: W.B. Yeats and â€Å"The Tower.† ELH, Vol. 47, No. 1. (Spring, 1980).