Evaluation of Anger Management Group Research Paper

Evaluation of Anger Management Group - Research Paper Example The dependent variables that the study will use as a measure of finding out the effectiveness of the group management efforts in the evaluation will include three independent variables gender, age, and level of education and the dependent variables will be the training sessions attended by the survey participants. Each variable will be measured using nominal for gender, scale for age, ordinal for the level of education, and scale for training sessions to provide a basis for the relation of independent variables to the dependent variable and allow for the formation of a conclusion on the effectiveness of the intervention on management of anger. The study will make use of Violent Intentions-Teen Conflict Survey (Pre/post Test and L3) for the collection of data on the anger management groups from the respondents that will allow the generation of a conclusion on the effectiveness of the group in meeting its goals of managing anger (Dahlberg, et al., 2005). The researcher will provide the survey to the respondents and a copied returned during the session. The survey used by other studies in the past to measure intentions to use nonviolent strategies to control anger and conflict. Pre/Posttest measure strengths include allowing for the versatility of the collection of information, it is simply allowing for simple analysis of the data, providing a basis for comparison, and allows for flexibility in the use of control groups depending on the needs of the research. The main weakness of the measure is that the clients would remember their answer if there is no duration between the pre/posttest. Another weakness of pre/posttest is th e possibility of affecting the results resulting in a negative impact on the external validity of the research.

UK Tour Operators Analysis

UK Tour Operators Analysis A tour operator combines tour and travel components to create a holiday, it designs travel routes for tourists and offer perfect arrangements of the airlines and hotels. In a word, a tour operator offers package holidays. A travel agent is a kind of retail business which is a buyer of tour operator, it sells travel-related products and services to customers on behalf of tour operators, airlines, hotels and other entities. Nowadays, tour operators and travel agencies are closely related to each other. Some tour operators own the distribution channel, they set up retail shops selling products and services directly to the final customers, or they establish close relationships with travel agencies under contracts. The development of the industry should be attributed to the development of transportation in the early age. With the invention of aircraft, the demand for travel increased rapidly. But in recent years, situations become more complex than ever before in such a changeable economi c climate, UKs tour operator industry are fluctuated in growth. This part of report focuses on the market and development during the year 2005-2008. The Association of British Travel Agents (ABTA) was formed in 1950 by 22 leading travel companies, now represents over 5,300 travel agencies and nearly 1000 tour operations. Its Members range from small, specialist tour operators and independent travel agencies through to publicly-listed companies and household names; from call centres to internet booking services to high street shops, occupy more than 90% of the British market. Thus statistics of ABTA can be used to conduct this report. According to the annual report of ABTA, during the year 2005-2006, bookings through ABTA members were 6% down on the prior year. The package holiday market continued to decline but specialist holidays, cruise tours and flight-only bookings all grew significantly. Company failure level rose substantially from 33 in the previous year to 47 this year. The industry structure changed a lot: independent agents turned to favour dynamic packaging with concentration on niche markets including long-haul, cruising, UK holidays and self-packaging. Big operators drove bookings online and through their own retail networks. 2006 is one of the most challenging years in the industrys history, with traditional business model under great pressure and uncertain future for many others. During the year 2006-2007, 32.8  million overseas visitors who came in 2007 spent  Ã‚ £16.0  billion in the UK, the volume remained stable but spending fell in cash terms for the first time since 2001. Financial statuses of ABTA members were quite positive: total net current assets of  £5.11 million (6% up) and total income of  £5.70 million (13% up). Company failure levels fell dramatically from 47 to 32 compared to the previous year. Several weaker players in the industry have been winnowed out of the market but the figures are still very enco uraging. The industry remained in good health. Consolidation and merger activity has been a key feature of the outbound tourism market in 2007. New business models had made that the differences between the tour operator and travel agency become increasingly blurred. 2008 is again a challenging time for the industry: at one time the fuel price had reached $150 a barrel which is the double of the price in 2007; sterling lost a large amount of its value against most currencies; what makes things worse is that the credit crunch caused the worlds economic downturn, consumers changed their spending patterns, companies struggled to survive. In spite of these factors, UK outbound visits remained increase by 1.5 million from 69.2 million last year to 70.7 million this year. The number of company failures fell from 32 to 30 compared to the previous year. But unfortunately, because of the high cost of fuel, the UKs third largest travel group-XL Leisure Group collapsed on 12 September 2008 leav ing 85000 passengers still on their holidays. This failure resulted in one of the most extensive repatriations in the UK travel industrys history with 85,000 passengers being flown home in a joint action by TUI, Thomas Cook and Virgin orchestrated by the CAA. Another important issue happened in 2008 is the merger of ABTA and the Federation of Tour Operators (FTO) which represents the continuing integration of travel agency and tour operator within the industry. The industry will benefit greatly from the combined different strengths that both organisations offer. The FTOs experience and expertise in operational issues fit ideally with ABTAs traditional functions. PEST analysis of the remote environment (P)olitical/Legal 3.1.1 Political instability and Terrorism Political instability is described as a condition of a country where a government has been toppled, or is controlled by factions following a coup, or where basic functional pre-requisites for social-order control and maintenance are unstable and periodically disrupted (Cook 1990). It is clear that the political instability in a certain country is negatively influencing travelers decision making with prospective travelers seeking substitute travel plans. It will reduce the demand for travel significantly as tourists concern about the safety first and nobody wants to travel in a dangerous environment that strikes, wars and terrorists attacks happen. Among all the factors influencing political instability, terrorism is the most significant one that affecting tourism in UK in recent years. After the heart-broken event of terrorist attack on 11th September 2001, the concern about safety in travelling is increasing rapidly. A series of coordinated suicide bomb attacks on Londons public tra nsport system during the morning rush hour happened on 7th July 2005. The discovery of two car bombs set to detonate in Londons bustling theater and nightclub district Friday, June 29th, 2007 has encouraged residents to remain alert. Following that case, a jeep rammed into a Scottish airport in Glasgow on June 30th, forced Britain to raise the threat level to Critical -the highest alert status. All of the events listed above had negative influences on tourism in UK and businesses of UKs tour operators. Report said that 15% of the advanced bookings were cancelled during the summer peak travel time in 2007. Government and Tourism Government always participates in tourism activities through several kinds of ways: government makes policies for the development of tourism industry; government makes policies that will have impacts on tourism industry. In this part, the report will address issues like the carbon tax influences on the industry, VAT effects on the industry and financial incentives government used on the industry. According to Conservatives 2007, aviation contributes just 5.5% of the UKs CO2 emissions but emissions from UK aviation increased significantly by more than 90% between 1990 and 2004. Government urged to take measures to reduce the negative impact of carbon emissions on environment: from 2001 to 2007, the original APD which is at a rate of  £5.50 on flights from the UK to elsewhere in the European Union and the European Economic Area and  £22.00 for other flights was introduced; a new tax which doubled these charges was introduced from February 2007. These changes in carbon taxation would result in changes in prices of travel products using aviation and finally affect the demands for travelling and sales for tour operators. According to Karen Mayor and Richard S.J. Tol, due to the changes in February 2007, countries near the UK would see a small drop in visitor numbers, and the UK itself would see a larger drop (1.2%). The recent doubling of the boarding tax will reduce arrivals by some 528,800 people in 2010, this is a 1.3% reduction (Karen Mayor, Richard S.J. Tol, 2007). UK government applies a rate of 15% VAT (Value Added Tax, temporary cut from 17.5%) which is the standard rate on tourism products, while most other EU countries apply reduced rate of VAT around 5% on tourism products. Report said that a cut to the 5% UK reduced VAT rate on tourist attractions admission and accommodation will boost employment and result in gains of up to  £760 million savings in increased income and corporation tax. It also predicts an additional  £440 million will be injected into the industry supply chain. The Government had announced an 18% cut in funding for VisitBritain over the next three years on October 2007. Tourism Alliance Chairman, Ros Prichard OBE, stated This cut in funding means that, in real terms, the Government will have reduced VisitBritains funding by around 50% between 1997 and 2011. That is a catastrophe for UKs tourism industry, VisitBritain will be lack of funding to advertise and promote UKs attractions, financial incentives to the industry had been withdrawn and other capital allowances had been reduced, while funding for VisitBritain had been cut back just at the time when they were needed the most, the growth in sales of the industry will suffer. (E)conomic 3.2.1 National economy and disposable income (impact of economic recession) The world is now suffering from the economic downturn caused by financial crisis, businesses collapse, jobs are destroyed, UKs economy is significantly influenced by the crisis. According to National Statistics Online, UKs GDP contracted by 1.6% in the fourth quarter of 2008 when the crisis started. It is now 2% lower than the fourth quarter of 2007. For the year 2008 as a whole, GDP rose by 0.7 per cent with a down trend of 3% in the previous year. UKs economy is experiencing the worst recession in over a century. The recession is a disaster for employment in UK, unemployment rate rose to 6.7% (0.6% higher than the last quarter and 1.5% on last year). 29.3 million people were in work in the period December to February according to the labour force survey (LFS). The number of people employed fell by 126,000 this quarter and down by 227,000 on the last year. All the situations listed above lead to the decrease of national income and disposable income. Tourism is sensitive to economic uncertainty and downturn: most travel activities involve disposable income, as total income drops, disposable income drops, people would conserve their money to cover the cost of life essentials, food, shelters and family necessities. The demands then decrease making tour operators suffer. 3.2.2 Fuel price Fuel cost is a major cost of airline companies, the cost will be paid by customers as fuel surcharge. Tour operators will raise the price of their products, especially for long-haul products when fuel price goes up. The travel enterprises will then be in danger of losing customers. When international crude oil price hit the record of $148 a barrel in September 2008, both airline companies and travel enterprises struggled to make ends meet. The fuel surcharge of some long-haul flights was even same as the ticket price, this might change customers behaviour at some degree, people may stay closer to their home or switch to other entertainments. The economic crisis UK encounters leads to a substantial decrease of oil price which could possibly boost travel industry to some extend though the major influence is negative. 3.2.3 Exchange rate The exchange rate, or the value of the British Pound relative to the currencies of other countries, has had a significant effect on both inbound tourism and outbound tourism. In 2007, the weak dollar makes UK accommodation and food more expensive for visitors from America, the exchange rate put London 15th in its popularity table in July 2007 down from number seven a year earlier according to Cheapflights. Due to the recent Pound depreciation, visitors from other European countries or America can expect to pay around 30% less than they would have done a year ago. British Tourist Authority (BTA) produced a study on The Price Sensitivity of Tourism to Britain, the findings show that overseas visitors are highly sensitive to changes in the cost of staying in Britain: for every 1% movement in the exchange rate which increases the cost of staying in Britain, the UKs international tourism earnings will decrease by 1.3% ( £160m). Research also found that more fixity in the exchange rate arrangements generates a positive effect on tourism and the more fix the exchange regime is, the greater the impact on tourism (Marà ­a Santana-Gallego, Francisco J. Ledesma-Rodrà ­guez, Jorge V. Pà ©rez-Rodrà ­guez, 2007). (S)ocial Social factors like age, changing life style affect the industry through changing consumer behavior. 3.3.1 Age and tourism According to United Nations Statistics and National Statistics Online, for the whole world, since 1950 the proportion of older persons has been rising steadily, passing from 8 per cent in 1950 to 11 per cent in 2007, and is expected to reach 22 per cent in 2050; For UK, the percentage of the population of state pensionable age exceeded the percentage of the population under 16 for the first time in history in 2007. The industry now is facing an older growing society due to rising life expectancy, marketing of the industry should focus more on older persons: the advertising and products should target more at older persons. 3.3.2 Changing lifestyle There is a growing trend of buying online which could reduce a persons shopping trip frequency, the access to the worlds products through internet reduces the flows of shopping tourists from one city to another or cross countries. More and more people tend to prefer clubs or watching TV at home rather than going out for a trip at weekends. 3.3.3 Growing concern about environment Tourism is one of the largest industries in the world with incredible developments each year, it contributes a lot to the worlds economy while the huge infrastructural and resource demands of tourism (e.g. water consumption, waste generation and energy use) can have severe impacts upon local communities and the environment if it is not properly managed. A concept: sustainable tourism which is defined as tourism which leads to management of all resources in such a way that economic, social and aesthetic needs can be fulfilled while maintaining cultural integrity, essential ecological processes, biological diversity and life support systems by World Tourism Organisation becomes more and more popular. People concern more about the environment, they tend to favour ecotourism products. When developing new tourism products, tour operators should design their trips to be environmentally, culturally and socially friendly. (T)echnological 3.4.1 Technology development of transportation With the development of piston engine aircraft, the mass tourism boomed in 1950s. Transportation technology is always regarded as crucial in the development of tourism, places inaccessible before by car or train can be accessed swiftly by air. It is largely due to the improvement of transportation that tourism has expanded. The highlight of a trip is usually the experience in destination, visitors often neglect the process of getting to the destination. In this case, the faster the visitor can reach the destination, the more attractive the destination will be. The development of transportation especially the speed of the transportation tool will have a major impact on long-haul travel. 3.4.2 Internet and the industry The world enters a new information era with the development of internet technology. The worlds internet users are increasing sharply. According to Internet World Stats, there were 43,800,000 internet users in UK in March 2009 which represents 70.9% of the population, that is a 180% growth from the year 2000. Internet has become an essential part of peoples life. For tour operators, internet provides tour operators platforms of advertising and transaction, which can make their products more accessible to the customers thus bring more sales and profits. Moreover, it is cost-effective and time-efficient using the internet. For customers, internet makes it easier for them to browse the products and make bookings. More and more people are now booking their holidays on the internet, tour operators need to focus on the website design as well as the security of the transaction system. The internet technology makes it possible for meetings online, different companies can communicate or negotiate with their counterparts more efficient through videoconference. Face to face contact is not compulsory anymore. Business travel will suffer from that, there might be a decline in business travel sales for tour operators. 3.4.3 Virtual Tour Another developing technology which will have a strong impact upon tourism is virtual reality (VR), which is a technology allows a user to interact with a computer-simulated environment. Most current virtual reality environments are mainly visual experiences, displayed either on a computer screen or through special stereoscopic displays. According to Chemistry Industry technology news (March 2009), recently, Mobile aroma recreation system (MARS) devices, developed by researchers at the University of Warwick, UK, could be used to recreate these detected odours for VR users in real-time with the help of electronic noses. Electronic noses could one day be incorporated into virtual reality (VR) systems to add realism to simulations of holiday experiences. The new technology will make VR much more real than ever before, enable customers to experience the whole live holiday at home. On one side, virtual reality leads to the risk of diminishing the interest for travel; On the other side, V irtual Reality can be used to recreate historic sites and events for such purposes as education, special project commissions and showcase features at national and World Heritage visitor centres. VR technologies are also being used to provide a means of protecting the fragile state of some heritage sites, helping to educate visitors not so much about their history but in how to explore, interpret and respect them, says Professor Bob Stone, Scientific Director of Virtual Presence Limited, based in Manchester, UK. Though tour operators cant change the remote environment, they should change their strategies to adapt to the environmental changes. Porters 5 forces Analysis of the competitive environment UKs tour operator market is a quite mature market with four major players. After a long history of consolidation, Thomson Holidays (part of The World of TUI group), Thomas Cook, MyTravel Group (formerly Airtours) and First Choice dominate the tour operator market in UK. The industry is full of vertical and horizontal integration, vertical integration includes forward integration-acquisition of the retail network namely travel agencies, backward integration-acquisition of suppliers like airlines, hotels and transportation companies. Horizontal integration includes mergers between big companies and mergers between big and small tour operators. Michael Porter (1980) developed a framework for industry competitive analysis, consisting of five different competitive forces which refer to microenvironment. The frame work is shown in the figure below: 4.1 Threat of new entrants Tour operator industry is an industry which has relatively high entry barriers. UKs tour operator market is quite mature and its vertical integration had finished in the 1990s. Today all major tour operators in UK are highly vertically integrated and operate their own travel agencies, airlines, hotels and resorts, transportation companies and so on. Some of the tour operators become quite large multinational enterprises, they can reduce transaction cost due to large amount of orders, they enjoy the benefits of quantity discount and economies of scale. They always have esteemed reputation for organizing good tours. When people have demands for travel, they turn to those tour operators, people recognize their brand thus will be loyal to the companies. All of the factors mentioned above reduce the threat of industry entry, however, the threat still exists. With the individualistic change of demands and the changeable nature of tourism environment, new players are entering the tour opera tor industry focusing on niche markets. They supply special products designed for customers with special needs. The new players always rely on product quality to gain competitive advantage as well as filling gaps between new demand and supply. Ecotourism and adventure tourism was introduced by those new players. In order to expand the market share and cope with the threat new player had brought, major player began to purchase the niche operators, series of mergers happened within the industry: Headwater is a tour operator specialized in organizing cycling holidays and walking holidays which enables customers to explore at their own pace. Simply Travel is a leading specialist tour operator in UK offering an off-the-beaten-track alternative to the package holiday, creating inspirational holidays and providing a high-level of personal service. Thomson acquired both of the two companies as departments of Thomson Holidys; Panorama used to be the largest tour operator in Ireland for Winte r Sun departures from Ireland and Irish Ski holidays, it became one part of MyTravel Group and was given the responsibility of managing Manos Holidays after it was also acquired by MyTravel; First Choice took control of Meon Holdings specialized in villa holidays and Sunsail which is a tour operator specialized in watersports clubs, Yacht charter and Flotilla sailing. Large players can enhance their brand name attractiveness and achieve a long-term sustainable competitive advantage through acquiring new specialist players. 4.2 Rivalry among existing competitors The industry competitive environment has changed due to industrys horizontal integration, which is a tour operator offering one or several travel products takes over another that offers very similar travel products or services. The industrys competitive environment among existing competitors used to be full of disordered competitions, players competed with each other focusing on low price, they cut their price as much as possible to gain market shares, the whole industry became profitless and all the players suffered from that. In addition, their product quality was quite low due to the reduction on cost, they tried to keep their profits at a certain level while the prices they offered must be low. After industry horizontal integration, situation has changed: mergers and take-overs not only take place among small and large tour operators but also happen among large tour operators. According to Air Travel Organisers Licensing (ATOL) 2007 figures, the four big players in the industry o ccupy more than 80% of the tour operator market shares: Thomson accounts for 28% of total market shares while MyTravel Group has 21%, followed by Thomas Cook with 19% and First Choice with the proportion of 17%. All the four big tour operators offer full-range products from domestic holidays to outbound holidays, from business travel to leisure travel, from normal sight-seeing holidays to specialist holidays, differences among the four players are not significant. Companies compete with each other mainly based on brand identity and creating brand loyalty, a good brand offers distinctiveness and consistency to its target customers, thus branding strategy becomes dramatically important in companies marketing strategy to expand market shares. MyTravel Group launched freedom card-a kind of bonus card offers its members discounts bonus points and upgrades in order to maintain customer purchase and loyalty; Thomson also sought a way to keep their customers loyal to the company by setting up Founders Club new shareholders were given membership in the Thomson Founders Club which offered a 10% discount on Thomson holidays. Exit barriers of the industry are high due to some reasons listed below: Though investments on non-transferable fixed assets are quite low, redundancy costs are very high because those large travel companies often have a large number of employees thus it costs a lot to dismiss employees, in addition, there will be significant social problems if such large companies go bust. Those large tour operators usually have close relationships with their suppliers and buyers under restricted contracts, the penalty costs would be significant if they break the contracts. 4.3 Threat of substitutes The development of information technology especially internet has brought new opportunities and threats to the tour operator industry. Through using computerized reservation system (CRS), tour operators can obtain efficient information distribution systems and networks. Internet plays an important role in purchasing holiday products in terms of provision, accessibility and flexibility. With the emergence of internet technology, a kind of online holiday booking website was created. It can be seen as a kind of substitute to the traditional tour operators. Online holiday booking websites like Expedia.co.uk and Lastminute.com offers designed holiday routes, air tickets booking, hotel booking and so on just like what traditional tour operators do but in another much more efficient way. Customer can gain great benefits through using the new technology on booking, they have more choices and have easier access to the holiday products. The major tour operators are not resistant to the technology and are now investing heavily on their own virtual networks: MyTravel Group announces its intention to launch a new interactive digital television channel to be called Going Places TV and finally it was launched on channel 669 in February 2003; Thomson, recently enhanced its main website with a series of new features and content, in an attempt to retain customers and encourage them to book through the site. It also introduced additional editorial content to help consumers, as well as to enable the site to be picked up by Google in natural searches. Takeovers and merger are quite common: MyTravel Group acquired WorldChoiceTravel.com (WCT), a fast growing, US based provider of travel reservation services in March 2001; Thomson acquired a teletext operator Travel House in order to gain control of the virtual marketplace. The technology of internet makes information shared much easier and more widely than ever before, people can gain knowledge about the destination, the way to get there and accommodations there by easily clicking on the relevant websites. Information asymmetry no longer happens in recent years, the usage of tour operator becomes less and less. Cheap budget airline companies and online hotel booking websites provide travelers opportunities to get low-price air tickets and accommodations, these are really threats to tour operators. People tend to organize their own trips, they choose their own destinations, drive their own cars, book hotels from hotel websites or booking websites or even live in their own houses, they will experience more freely holidays through doing that. There is a growing trend of using this do-it-yourself (DIY) approach in travelling which could be a substitute of tour operators. Most travelers concern about price when making decisions, when there is no price advan tage booking from tour operators, travelers tend to favor DIY travel. Major tour operator like Thomson, MyTravel, Thomas Cook, First Choice offer a range of products featured with free concept, with only air tickets and hotel bookings at a low price with their popular trusted brand names. 4.4 Bargaining power of suppliers The bargaining power of the industrys suppliers should be described as low. On one hand, there are few tour operators in the industry to bargain with: suppliers like independent hotels and airline companies widely exist in recent times while only few tour operators are operated due to the consolidations within the industry, the suppliers dont have too much power bargaining with the major tour operators but still have certain degree of bargaining power on smaller tour operators. On the other hand, vertical integration with the hotels, airline companies and other transportation companies makes the bargaining power of suppliers at the lowest point. The backward integration enables tour operators to establish close relationships with their suppliers by signing contracts of cooperation or even the purchase of the suppliers: First Choice launched its own airline quite early in 1987 which represents the beginning of forward integration, in 2000 a joint venture with Royal Caribbean Cruises L td is announced and later a company called Island Cruises was set up and put into operation in 2002; MyTravel Group acquired Europes biggest resort complex, the Bellevue Hotel in Majorca, which comprised of 17 blocks of apartments and 8 swimming pools in January 2000. In June 2001 the company announced strategic alliance with Aqua Sol Hotels Limited, a leading hotel group in the Eastern Mediterranean. The Groups in-house airlines Airtours International and Premiair begin to trade as MyTravel Airways in May 2002. Thomas Cook owns Thomas Cook Airline and has a fleet of 45 aircrafts, the company has a partnership with SENTIDO Hotels Resorts the international hotel chain based on a franchise concept with 4-star plus beach hotels. The major tour operators all participant in the dynamic areas of tourism, there are few needs to bargain with suppliers, in a simply word, tour operators are self-sufficient. 4.5 Bargaining power of buyers The bargaining power of buyers should also be described as low. The buyers being discussed here stands for travel agencies not the ultimate customers due to the nature of the industry. The most important factor that affects bargaining power of buyers is forward integration between tour operators and travel agencies. According to Bloomsbury Business Library Business Management Dictionary, forward integration is a means of guaranteeing distribution channels for products and services by building relationships with, or taking control of, distributors. Forward integration can free the supplier from the threat or influence of major buyers and can also provide a barrier to market entry by potential rivals (Business Management Dictionary, 2007). Through forward integration, major tour operators take control of the distribution channel, they can sell their products in a more efficient and cost-effective way. Forward integration of tour operators and travel agencies makes it increasingly di fficult for smaller independent tour operators who cant reach their customers through high street travel agencies. As major tour operators all have their own travel agencies, independent tour operators rely on independent travel agencies. The number of independent travel agencies is declining because they cant offer customers the same discount as the integrated chains, in this case, independent tour operators cant compete with major tour operators on price, the number of smaller independent tour operators also decreases. The development of internet technology also has an important impact on the bargaining power of buyers, it has changed the pattern of traditional distribution, shocking the market by the rapid transformations which it generates across the whole industry. These days, the online travel market is experiencing a profound evolution. Trends in overall online travel market size are shown below: Now the bargaining power of buyers is being threatened by disintermediation the elimination of intermediaries, for example, the wholesalers found in traditional retail channels, in favor of direct selling to the consumer (Bloomsbury Business Library Business Management Dictionary, 2007). The disintermediation is caused mainly by the development of internet. Major tour operators have embraced the growth of online travel systems and the need for fast and efficient distribution systems and networks, they have built their own online distribution channels like websites and

Dream Interpretation Essays -- essays research papers fc

It Was Only a Dream   Ã‚  Ã‚  Ã‚  Ã‚  She awakens in the night, the visions from her mind still vivid. The dream was amazingly realistic. A long hallway stretched before her. Several doors lined the hallway, each with a padlock. A ring full of keys weighed heavily in her hand. What did it all mean? Did this hallway symbolize her life? The doors could have meant many things, possibly the choices she faces daily. As she drifts back to sleep, thoughts of the dream cloud her mind. She hopes to remember it in the morning and search for answers.   Ã‚  Ã‚  Ã‚  Ã‚  The description of this woman could match any number of people. Years of research have produced findings that everyone dreams. While not everyone may remember his or her dreams, sleep studies have shown that each person does dream as he or she progresses through the stages of sleep. Whether or not these dreams contain any significant meaning for the dreamer is a source of arguments today, as well as in years past. An in depth study of dream interpretation will reveal the benefits of exploring the meanings behind dreams. To begin this study, it is helpful to first understand the different aspects of sleep. In Atkinson’s Introduction to Psychology book, she states that sleep contains five stages, including â€Å"four depths of sleep and a fifth stage, known as rapid eye movement (REM)† (193). In various sleep studies, most adults go through all stages during their normal sleeping hours. While they drift from one stage of sleep to another, activity in the brain increases and decreases. However, this study is interested mostly in the fifth stage, REM sleep. Individuals incur a great amount of details during the course of any given day, including dates, places, times and people. â€Å"During REM sleep, the brain creates a story line that allows this large volume of events to be stored and remembered in a coherent form, albeit at an unconscious level† (Chopra 107). REM occurs at different times throughout an individual’s time asleep, and consumes from thirty minutes up to two h ours of an individuals non-waking moments. Every individual is subject to REM sleep, and some suffer from REM Sleep Disorder. The disorder involves a severe attachment to a person’s dreams. Dotto reports that while sufferers consist mostly of men over fifty years of age, it can affect anyone. She also states that res... ... Trish and Rob MacGregor present a comprehensive guide on how to incubate, recall and interpret dreams. Additionally, this book provides a glossary of symbols and common dream topics and themes. Maguire, Jack. Night and Day. New York: Roundtable Press, 1989. Author Jack Maguire   Ã‚  Ã‚  Ã‚  Ã‚  Presents a complete program concerning how to use dreams to reach designated goals   Ã‚  Ã‚  Ã‚  Ã‚  and results. Moss, Robert. Conscious Dreaming. New York: Crown Trade Paperbacks, 1996. The author reveals a nine-step plan to understanding dreams, including ways to shape the dreamer’s future. He also details the use of a dream journal to tap into unknown resources. Parker, Julia. Derek. Complete Book of Dreams. New York: Dorling Kindersly Publishing, 1995. As the title describes, this book covers a broad spectrum of dream themes, including sample dreams. It also contains a dictionary of common dream symbols and their meanings. Your Life. â€Å"Are Dreams Trying To Tell Us Something?† USA Today Magazine. 18 Oct 1999. http://search.inspire-indiana.net:8008/WebZ/Fetch This magazine article gives a quick, surface-level guide to dream interpretation.

Government and Not for Profit Accounting

NOT-FOR-PROFIT ORGANISATIONS 13 2 Not-for-profit organisations Key points Many not-for-profit organisations (NFPs) feel they are poorly understood by government and the general public. Pressures to be more efficient have seen overhead spending reduced at considerable detriment to effectiveness and improved resource allocation over time (allocative efficiency). The sector is diverse, but NFPs display some common behavioural patterns: – Whereas the behaviour of for-profit business is driven mostly by their desire for profits, the behaviour of NFPs is driven mostly by their mission or communitypurpose. Demonstrated commitment to their community-purpose underpins support for their activities, whether by members for member-serving NFPs, or by donors and government who provide funding for community-serving NFPs. – Processes, often highly participatory, matter for NFPs because they provide value to the volunteers and members, and because of their central importance to mainta ining trusting relationships that form the basis for effective service delivery. – Control can be a major motivating factor for the managers of NFPs.While generally motivated by altruism, NFP management also benefits personally from their role when it confers status or power, builds their skills and contacts, and where it improves the environment for their other activities. These characteristics of NFPs have implications for the drivers of efficiency and effectiveness: – Processes that appear messy and inefficient to outsiders can be essential for effective delivery of services, especially those requiring engagement with clients who face disadvantages and are wary of government and for-profit providers.They can also be important to attract and retain volunteers, the involvement of which can be valued as much for the engagement outcomes as for replacing the need for paid labour. – It is possible that, for some managers, ‘doing’ can take precedence o ver ‘achieving’. Unless NFP boards are able to act decisively, such behaviour can undermine efficiency and effectiveness and threaten the sustainability of an NFP. – While greater scale and sharing of support services can improve production efficiency, NFPs can be reluctant to merge or collaborate where other interests might be eroded or where the purchase of support services adds to overheads. continued on next page) 14 NOT-FOR-PROFIT Key points (continued) Community-serving NFPs may lack adequate feedback mechanisms on their effectiveness (or lack thereof) as clients are often grateful for the assistance. This contrasts strongly with member-serving organisations, particularly small grass roots organisations, where member satisfaction is paramount to survival. While historically Australia fits in the ‘liberal’ social origin category (where government social spending is low and NFP activity is relatively large), since the 1970s government funding o f the sector has grown.From the 1980s, this has increasingly been under competitive allocation arrangements, with greater use of the sector to deliver government funded services. More recently, social enterprise is being seen as a way to harness network governance to address social issues. Along with demographic, ethnic and cultural changes (such as increasing environmental awareness), these forces are increasing demand for NFP activities. In responding to rising demand, NFPs report constraints arising from growing regulation and contract requirements, and challenges in accessing funding, finance, and skilled workers. ? Government can assist in addressing these constraints to facilitate sector growth and development; nevertheless the sector remains responsible for its own future. The diversity of the not-for-profit (NFP) sector makes any attempt to describe how NFP organisations (NFPs) behave challenging at best, and quite likely impossible. Nevertheless, such a description is impo rtant as one of the complaints from the sector is that government, and to a lesser extent business, fail to adequately understand the sector.This is reflected in both government and business expressing puzzlement over the reluctance of many NFPs to merge or collaborate, and more generally, what they see as resistance to change. The general public too, has conceptions about the NFP sector, and perhaps illusions about what is required to plan and deliver effective relief and preventive services. This is well illustrated in the resistance to spending on overheads: If there is any single issue that vexes managers and trustees of charitable foundations the world over, it is undoubtedly that of overhead expenses.The case against spending overhead dollars is as simple as it can be: every dollar that a foundation expends on overhead expenses is a dollar that it cannot spend on grants. Overhead expenses, therefore are leeches upon grantmaking. The case for spending overhead dollars is rather more complicated. (Orosz 2009) This chapter provides a general model of how NFPs make decisions on what they do and, importantly, how they go about it. It aims to shed light on the drivers of efficiency and effectiveness in the sector.This provides a segue into sector development and the question of the role of government. This chapter argues that this role is limited to providing an appropriately supportive operating environment, NOT-FOR-PROFIT ORGANISATIONS 15 investing in NFP activities that have considerable public benefit, and governments’ use of NFPs to deliver services. As a number of submissions noted, it is important for the sector not to become reliant on government: The Community/NFP sector †¦ is crucial to holding the government and market to account, and ensuring that they act legally and fairly to all.There are dangers he identified in any too close a collaboration between the sectors as critical roles are diminished, if their independence is reduced to in terdependence. The results can be an undermining of democratic balance of interests. (Women’s Electoral Lobby Australia Inc. , sub. DR241, p. 3, referring to the work of Claus Offe) 2. 1 Are not-for-profit organisations different? NFPs are driven by their ‘community-purpose’, which may focus on their members, targeted groups in the community (often the disadvantaged) or, more broadly, the ‘common-good’.In production, NFPs care about how (process) as well as what (activities) they do. And in management, those making the decisions often care deeply about the control they have over both process and choice of activities. It is this combination of community-purpose and concern about process and managerial control that characterises NFPs behaviour. One way to think about how NFPs operate is summarised in figure 2. 1. Processes that are participatory, inclusive, quality focused and accessible are central as they: engender trust and confidence in the organi sation, enhancing the reach and quality of the activities undertaken ? facilitate access to resources from multiple stakeholders including volunteer workers, as well as access to funding and in-kind resources, as NFPs can provide value to those making these contributions build the capacity and capabilities of staff, volunteers, members and clients for effective engagement over time, including their knowledge and ability to influence the design of future activities. These ‘quality’ processes contribute to achieving the outcomes of the NFP, including what might be incidental outcomes such as improved community connections.In some areas of activity, process, in particular for maintaining trust, can be critical to achieving outcomes. Trust and continuity of relationships is essential. It is the establishment of trust through the continuity of staff and service provision that builds the basis from which change can happen. †¦ [The] degree of trust rises with extent of t rustworthiness of information about the trustee. It is this element of trust where the NFP sector has an advantage over the for profit sector and why the capacity to deliver such programs is as strong as it is. (SDN Children’s Services, sub. 60, pp. 10-11) 16 NOT-FOR-PROFIT Billis and Gennerster (1998) argue that NFPs have a comparative advantage in delivering services where the motivation to address disadvantage, and knowledge of and sensitivity to client needs, are in scarce supply. In NFPs there is often a blurring of stakeholder roles, reducing the gap between clients and those delivering services, and between workers and management. Figure 2. 1 A schema of how not-for-profit organisations operate The bottom half of figure 2. 1 emphasises the importance of process as a motivating factor for management.NFPs are usually established by people who want to do something that is not being done or do it in a different way. People who take on the responsibility of managing an NFP are motivated not only by their belief in the community-purpose (often altruistic motivations) but also by their own role and how it contributes to their wellbeing. Whether their role confers status, power, builds skills and contacts, improves the environment for their other activities or provides self-fulfilment from engagement in a meaningful activity, this motivation needs to be satisfied for volunteer, and even paid, managers to remain committed to the organisation.Further, donors are increasingly looking for these types of ‘returns’ on their investments in NFPs in addition to achievement of the community-purpose. At an organisational level, sufficient stakeholders (donors, workers including volunteers, members, and clients) need to be satisfied by the outcomes achieved and/or by the process for the organisation to remain viable. Like for-profit business, NFPs can ‘fail’ and they will fail if sufficient stakeholders lose interest. If clients NOT-FOR-PRO FIT ORGANISATIONS 17 find their problems permanently solved, and the services of the NFP are no longer needed, this is indeed a good thing.At a sector level, failure of some NFPs, evolution of others, and establishment of new NFPs is just part of a healthy renewal process. Sector-wide, inclusive and participatory processes reflect and contribute to social capital – the relationships, understandings and social conventions that form an important part of the mediating environment that shapes economic and social opportunities. NFP advocacy, education of citizens, enabling of engagement in civic processes, and the creation of opportunities for connections work together to form a healthy civil society.Consequently the extent of NFP activity is often taken as an indicator of the health of society (Putnam, Leonardi and Nannetti 1993; PC 2003) The major differences in behaviour between for-profit and NFP organisations are nicely captured by Collins (2005). His assessment is replicated below in table 2. 1. Table 2. 1 Major differences between the business and social sector Issue Business Sector Social sector Accountability Primarily responsible to stakeholders Primarily responsible to constituents (e. g. disadvantaged children and their families) and myriad supporters or stakeholdersDefining and measuring success Widely agreed-upon financial metrics of performance Money is both an input (a means to success) and an output (a measure of success) Fewer widely agreed-upon metrics of performance Money is only an input, not an output Performance relative to mission, not financial returns, is the primary measure of success Focus Doing things right (efficiency) Competition to deliver the best products Doing the right things (effectiveness a) Collaboration to deliver the best outcomes Leadership/ Governance Governance structure and hierarchy relatively clear and straightforwardConcentrated and clear executive power often substituted for leadership Governance structures of ten have more components and inherent ambiguity More diffuse and less clear executive power with leadership more prevalent Talent Often have substantial resources to attract and retain talent Can more easily get the wrong people ‘off the bus’ for poor performance Often lack the resources to acquire and retain talent Tenure systems and volunteer dynamics can complicate getting the wrong people ‘off the bus’ Access to capital Efficient capital markets that connect to the profit mechanismResults attract capital resources which in turn fuel greater results, and so on No efficient capital markets to channel resources systematically to those who deliver the best results a This refers to both effectiveness (did it work? ), and to allocative efficiency (was it the right thing to do? ). Source: Collins (2005). 18 NOT-FOR-PROFIT 2. 2 Implications for efficiency and effectiveness The terms of reference refer to exploring ways to improve the efficiency and effectivenes s of the NFP sector. What constitutes efficiency and effectiveness varies across the different types of NFPs.The importance of process, and management control over process, has implications for efficiency and effectiveness of NFPs. So too, does the commitment to a specific community-purpose. Some NFPs have a different conception of efficiency and effectiveness or may eschew such notions altogether. These NFPs have a right to exist and, providing they cause no harm, should be left to do what they do in the way they like to do it. However, where public funding is involved or donors seek to achieve the best returns on their gifts, efficiency and effectiveness are central to maximising community wellbeing.It is important to distinguish between efficiency in production (how well inputs are turned into outputs) and efficiency in allocation (putting resources to the uses that deliver the best outcomes for the community). While both are important, it is the latter, provided the activities a re effective, that matters most for wellbeing, especially over time, a point supported by the Smith Family: †¦ the nonprofit sector should first ensure that they are focused on ‘doing the right things’ before consideration of how well they are doing them. sub. DR204, p. 4) Despite this, the attention paid by governments and donors to overhead costs as an indicator of an organisation’s worthiness drives a fixation with production efficiency. This can constrain investment in planning and evaluation which are essential for maintaining and improving effectiveness and efficiency. At an organisational level, cost-effectiveness in achieving the NFP’s communitypurpose is the most appropriate objective for managers.This assessment can be difficult as the results of social investment usually take time to eventuate and are often the product of forces in addition to the activity under scrutiny. Nevertheless, measurement challenges should not be allowed to divert attention from what matters — designing and delivering activities that deliver the desired outcomes (and no unexpected nasties) at least cost. This frees up resources to do more. Selecting which mix of activities gives the greatest benefit to the community is the ultimate allocation challenge.NFPs, through their advocacy and other avenues of influence, play an important role in guiding the selection of activities. Donors influence allocation through their giving. Government decisions on tax concessions can influence this allocation to some extent, however, their influence over allocation is greatest for direct funding decisions. Unlike the market for goods and services, where prices serve as an allocation mechanism, these forces provide only an indirect discipline on ensuring that the allocation of resources is optimal for the community.NOT-FOR-PROFIT ORGANISATIONS 19 Prevention is a good example of the allocation challenge. There is almost universal agreement that prevention is better than cure, and generally costs far less. Nevertheless, as it is difficult to demonstrate the value of avoiding a cost that would otherwise be imposed by a problem, prevention tends to attract less donor support. This issue is compounded by the exclusion of prevention in the definition of charity as applied for deductable gift recipient status. Figure 2. reflects the different roles that the NFP management, donors and government play in driving efficiency and effectiveness. While to some extent these stakeholders act like consumers in imposing discipline on NFPs to be efficient and effective, there are some significant differences from the market disciplines that drive efficiency and effectiveness in the (for-profit) business sector. The drivers of efficiency and effectiveness in NFPs Many NFPs argue that they operate on ‘the smell of an oily rag’, stretching their resources to the maximum.While often true, the importance of process can make NFPs appear messy and inefficient to outsiders, and even to some of the insiders. However, process can be central to the ability of a NFP to garner resources and deliver activities effectively. On the cost side, more participatory and inclusive processes can reduce the volume and/or quality of outputs by absorbing resources and slowing down delivery. This is observed in activity development and implementation that requires more one-on-one service delivery, time and resources to support participation in ecision making and greater individualisation of the service. Yet, on the benefit side, it may be these processes that give NFPs an advantage in trustworthiness or network governance1 that make them more effective, especially in the delivery of some human services. While a trade-off between production efficiency and quality is not unique to the NFP sector, NFPs often place a relatively higher weight on quality. In some cases quality, including quality of process, is strongly linked to effectiveness of t he activity, but in other cases the ‘doing’ can take precedence over the ‘achieving’.Where these processes are central to the governance of the organisation and part of the value it provides to its volunteers and members, processes should be seen as essential outputs for the sustainability of the NFP. However, as NFPs grow and become more ‘professional’ in their management, this type of ‘value’ from process tends to diminish. 1 Network governance is the relationships between organisations and individuals that is characterised by organic or informal structures, in contrast to bureaucratic structures of contractual relationships. 20 NOT-FOR-PROFITFigure 2. 2 Efficiency and effectiveness of not-for-profit organisations: drivers and constraints NOT-FOR-PROFIT ORGANISATIONS 21 Production efficiency tends to improve with scale, but mergers and growth can detract from valued processes, particularly in smaller organisations. NFPs can also be reluctant to collaborate to share support services such as back office and fund raising, possibly reflecting the transaction costs associated with establishing joint approaches. There are relatively few intermediaries offering these types of services to NFPs in Australia.This may be due to reluctance of NFPs to spend scarce funds on support activities thus offering little opportunity for such services to develop. Over time, efficient production requires investments in skills, capital, planning, research and relationships that allow the ‘best’ (defined by quality as well as quantity) outputs for the level of inputs. Many NFPs would agree that they face constraints on increasing their production efficiency due to difficulties accessing finance and in freeing up resources to invest in training and enabling technologies such as management systems.These constraints can create a tension between delivering now and being efficient in the longer term. Unlike businesses, where the financial bottom line is a good measure of their effectiveness, NFPs have to rely on other signals. NFP managers may resist honest feedback on effectiveness, or may, as with some donors, regard evaluation as wasted money. Member serving organisations are more likely to get direct feedback from their membership on how they are performing where members can ‘vote with their feet’.Client serving organisations, on the other hand, are less likely to get negative feedback especially where clients have no alternative services available. The community development literature of the 1970s stressed the value of ‘grass roots organisations’ as vested interests of members should result in the best or optimal selection of, and resource allocation to, activities. However, for larger organisations, the allocation of resources to the different activities will usually reflect management’s views on the contribution these activities make to their community-purpose.If donors and government funders want to influence the allocation of resources tensions can arise even in situations where they have provided the resources. Philanthropy is an important mechanism for allocating resources to organisations and activities that donors see as providing the greatest value for their gift. Given that wealthier individuals have greater ‘giving’ power, it is their (or their foundation managers’) assessment that tends to dominate this allocation. Similarly, large businesses also have the potential to influence activities undertaken by NFPs.The productivity of an organisation improves when it raises the efficiency and effectiveness of its resource use in the short term and when it invests wisely in resources that enhance its efficiency and effectiveness in the longer term. This will improve the productivity of the sector, especially when other NFPs follow suit. 22 NOT-FOR-PROFIT However, the productivity of the sector also improves when resour ces shift to those organisations that make better use of resources in terms of their contribution to the wellbeing of the broader community (PC 2008).These issues are explored further in chapter 9. The central message here is that NFPs may face significant resource constraints to achieving efficiency and effectiveness. More difficult to address is lack of incentive for some NFPs to minimise costs in the short run, or to invest in finding out how effective their actions are. Indeed, such actions may reduce the return to the NFP management if they interfere with valued processes. In addition, at a sector level, pursuit of community-purpose does not guarantee efficient allocation of resources.In addressing these constraints and challenges, it is useful to understand what drives sector growth and development. 2. 3 What drives sector growth and development? The NFP sector in a broader context The term ‘third sector’ distinguishes the NFP sector, the for-profit business secto r, and the government on the basis of where production occurs. The household sector also engages in production and is ultimately the source of labour and capital. Focusing just on production of goods and services, expansion of production in one sector by necessity reduces production in another sector if resources are fully employed.It is this conceptualisation that views NFPs as undertaking activities that the business sector does not find profitable to undertake, governments lack a mandate to provide, and households cannot undertake alone. In reality the picture (summarised in figure 2. 3) is far more complex: Government engages NFPs, for-profit business, and households (for example, through carer payments) in delivery of goods and services that government funds; consequently there can be some competition for government business.Similarly, the sectors compete for household resources and, in some situations, for markets, a classic example being the market for second hand clothing. Government, for-profit business and households recognise value in community and other activities provided by NFPs (complementarity) and provide resources (funding, in-kind resources and volunteers) to support these activities – some are of direct benefit to the funders, such as professional associations and children’s sporting activities some are only of indirect benefit to funders, such as community welfare activities, and environmental protection. NOT-FOR-PROFIT ORGANISATIONS 23 Figure 2. 3 Interactions between not-for-profit organisations, government, business and households NFP/Business intersect Trading activities for member benefits Trading activities for revenue to support community-purpose Professional associations NFP/Government intersect Delivery of government funded services Investment in community through NFPs Political parties Households Clients Volunteers Philanthropy Workers Not-for-profitServices to clients/community Services to members Management oppo rtunities Innovation Research Government Support NFPs through regulatory environment direct funding indirect funding (concessions) Influenced by NFPs advocacy for policy changes community expectations for services Business Support NFPs via philanthropy Compete with NFPs for government contracts and ‘member’ services Benefit from NFP impact on the mediating environment Partnering with NFPs to achieve social outcomes Social capital Legal & judicial system Market rules Mediating Environment Natural Environment Governments, for-profit businesses and households sit within a mediating environment with institutional, legal and market rules and conventions and social capital. While the product of history and the natural environment, this mediating environment is not static, but evolves over time as a result of the activities and processes in all four sectors. The mediating environment can both constrain and facilitate the development of the NFP sector. The likely relative scale and roles of the NFP sector depend on the mediating environment and the historical levels of competition and complementarity between 24 NOT-FOR-PROFIT he sectors. The view that NFPs passively fill the gap between what the market delivers and what governments have a mandate to fund is too simplistic; rather the role of NFPs reflects the inherent social compact that exists in a country. Social origins theory, developed by Salamon and Anheier (1997), points to different ‘historical moorings’ where the roles of government and the third sector reflect the ‘constellation of historical forces’. It identifies four types of non-profit regimes: statist, where government social spending is low and non-profit activity is small (such as in Japan) ocial democratic, where government social spending is high and non-profit activity is low (as in Scandinavian countries) corporatist, where government social spending is high and non-profits have a large economic size (Fran ce and Germany) liberal, where government social spending is low and non-profit economic activity is large (the US and UK) (Anheier 2005). The scale and scope of the NFP sector depends on the demand for the activities that the sector is well placed to provide, competition for supplying these activities and constraints on the sector’s ability to respond to these demands and to compete for resources.Sector development is not a defined pathway, rather it is the response of the sector to changes in the nature and scale of demand. The ability of the sector to respond depends on the constraints it faces, including the extent to which NFPs resist change. The evolution of government support for the sector in Australia Historically, Australia fits into the ‘liberal’ category, where accessing and funding human services has traditionally been the responsibility of the household. Households purchased these services from the for-profit business sector andNFP (often mutuals e stablished for the purpose). NFP ‘community social welfare organisations’ supplied services to those who lacked a capacity to pay. An implicit bargain between for-profit business and government on industry support underpinned paying workers a ‘living wage’ and workers accepting responsibility for purchasing their own human services. The 1970s saw a major shift toward a welfare state with government taking on a greater role in funding human services. Much of this expansion was achieved through increased public support for NFP service delivery (Smyth 2008).In the 1980s and 1990s, governments moved to a greater reliance on competitive market mechanisms for allocating resources and driving production efficiency. Described as ‘new public management’ this saw the privatisation of government NOT-FOR-PROFIT ORGANISATIONS 25 owned enterprises across a range of industries starting with banking in the 1980s and moving through to utilities, and the applica tion of a competitive neutrality test to government trading enterprises (Banks 2008).Despite governments moving away from producing goods and services, community expectations of what government will fund appear to have risen. Reflecting these two forces, there has been a shift to greater utilisation of segments of the NFP sector by governments for the delivery of services (Lyons 2009b). Government has provided indirect support to the sector in the form of tax concessions from before federation. The access to concessions varies across the jurisdictions, but most are based on a common law definition of charity (established in England in 1891 in Pemsel’s case).The Extension of Charitable Purpose Act 2004, sought to clarify that certain purposes (childcare, self-help groups and closed/contemplative religious orders) were indeed charitable. More recently, there has been a growing interest in the ‘third sector’ as an alternative way of organising production and the all ocation of resources (see for example, Blond 2009; Shergold 2009a). NFPs are seen as able to harness network governance to address social issues that markets and government cannot (Barraket 2008).Interest in alternatives to market and government allocation is also seen in the increase in philanthropy (chapter 7), the rising participation in volunteering (chapter 10), and growing engagement by businesses with NFPs (chapter 13). Demand growth and supply constraints on the sector As explored in detail in chapter 4, the sector has grown rapidly over the last eight years. This can be seen as arising from growth in demand, a significant share of which is related to the expansion of government funded services (chapter 12).Demographic factors have also played a role, for example, the baby-boom echo has seen a growth in school-aged children and with this demand for children’s activities. Similarly, the ageing of the population and early retirement has created a demand for more leisure and cultural activities. Increasing ethnic diversity of the population has generated new niches for NFPs both in community services and in member services. The ability of the sector to respond to these growing and changing demands depends on the constraints it faces on supply.Consultations and submissions identified four major sources of constraint on NFPs’ ability to grow and develop: Regulatory constraints: For unincorporated associations there are few legal requirements. However, this also limits the scope for activities that require a legal form (such as owning assets, contracting for services and purchasing insurance). NFPs that have a legal form face varying compliance costs, and can 26 NOT-FOR-PROFIT face difficulty with evolving their legal form and with changing their community-purpose. These issues are discussed in chapter 6. Contracting constraints: These apply to NFPs receiving financial support from government for their activities, either in the form of grants or through government purchasing of their services (although not always with full funding). While the funding allows for expansion of NFP’s activities, it generally comes with strings attached. These can include restrictions on other activities, but are more generally related to the delivery of the activity, including specification of quality standards and staff and volunteer qualifications. These issues are the subject of chapters 11 and 12. ? Funding and financing constraints: Unlike for-profit business, where demand comes with funds to purchase the goods and services, many NFPs face demand that is independent of the funding stream. To meet demand, especially in community serving NFPs, NFPs seek funding from government and donations from households and business. Many also look to generate income from their activities. In the absence of price as a rationing mechanism, demand will generally exceed supply, and many community-serving NFPs have to ration their services in some w ay.Member-serving NFPs face less of a funding constraint, but like community-serving NFPs, may face financing constraints which make it difficult to make investments such as in information systems, housing or training for staff. NFPs without a proven cash flow to service debt, or substantial assets for collateral, often have difficulty accessing capital markets. This matter is taken up in chapter 7. Skill constraints: While access to paid labour is strongly influenced by the ability to pay competitive salaries, and hence funding, NFPs are also concerned about access to skills.Many areas of NFP activities are becoming ‘professionalised’, resulting in a shift to paid employment to attract qualified workers. This can complement or crowd out volunteer labour. The former situation arises where employees (and their skills) add value to the volunteer experience. It is only in community services that crowding out of volunteers appears to be apparent, for reasons not well under stood. In some sectors, notably community services, skill shortages are a sector-wide issue related to low wages and lack of career paths.Boards too need to develop their governance skills as their tasks have become more complex with delivery of government funded services and demands by donors, members and clients for greater accountability. BRI Ferrier (2009) found that most NFP failures stem from inexperienced, weak or sympathetic supervisory groups. These issues are considered further in chapter 10. NOT-FOR-PROFIT ORGANISATIONS 27 Is there a role for government in sector growth and development? Government plays a considerable role in shaping the environment in which NFPs operate, irectly through its regulation of the sector, and indirectly in the ‘social contract’ it has with the community. As discussed above, the latter has shifted from a living wage based arrangement to a social safety net, providing income support to those not able to work or whose wage income is below that required to be selffinancing. In addition, a number of human services are funded by the government on a (non-income tested) needs basis, including health care and disability services. NFPs provide many of these services, some in competition with government or forprofit providers (for example, hospital care and employment services).Some of these government funded services are contestable only between NFPs, while others are delivered by sole providers. The choice by government to involve NFPs as providers involves consideration by government of value for money. Discussed in detail in chapter 12, value for money considerations should include: cost-effectiveness of service delivery — and the extent that this depends on the development of relationships with clients complementarity or joint-production with other services — which can enhance client wellbeing beyond that arising from the particular service being funded pillovers (positive and negative) associated with the service delivery — these arise as a by-product that affects others in the community, such as the utilisation of a community centre as a base for services for other groups, and the benefits that flow on from improvements in the lives of individuals as a result of their engagement with NFPs sustainability of the service delivery and/or client relationship, where the longterm effectiveness depends on the continued presence of the provider.Governments also invest in NFP activities through grants, and provide indirect support through tax and other concessions. In providing this support, governments usually look for ‘additionality’ — that is, the government funding attracts more resources into NFP activities than would otherwise have been the case. The net value added of expanding NFP activity in this way comes from a combination of greater direct benefits of these activities and higher spillovers than the alternative use of the resources. For househo ld donations, this alternative use might be savings or onsumption. For NFPs, the opportunity cost comes with the diversion of their resources into the activities for which the government provides support instead of other (preferred) activities. In these ways government both increases the funding available to the sector and influences its allocation across the various activities. 28 NOT-FOR-PROFIT Governments, especially state and territory governments, may also take a proactive role in sector development. In part this is related to their utilisation of the sector for service delivery.Government investments may be to strengthen the quality and/or financial viability of the NFP service providers, or to increase the number of potential providers and hence provide greater choice for clients and/or government agencies in tendering. But investment in the sector is also related to the role it plays in providing social capital and, in turn as discussed above, the value that this provides to wellbeing. This report looks at the role of government as a regulator of, investor in and procurer of NFP services and activities.It also considers the role of government as a facilitator of philanthropy and the engagement of other sectors with NFPs. These roles differ across the segments of the NFP sector, and for many parts of the sector government plays little role beyond providing a sound regulatory environment. The Commission’s view is that government’s role in sector development should be limited to where it utilises the sector for service delivery and to where it sees considerable community benefit from its investment. This view, that the sector should be largely responsible for its own development, reflects the importance of independence of the sector.The link between government funding and loss of independence has been well recognised: One of the key traditions learned the hard way in the early days nearly 75 years ago, was that to accept funding from outside sources was to create outside interference with the manner of spending, and vulnerability to sudden loss of or short term, not necessarily reliable, funding. (Dr Vanda Rounsefell, sub. DR260, pp. 1-2) The next three chapters turn to measuring the contribution of the sector at an aggregate, organisation and activity level. This is central to improving the understanding of the sector by government funders, philanthropists and NFPs

PSY 475 Week 2 Learning Team Assignment Essay

Select in preparation for this assignment a psychological measure of depression, such as the Beck Depression Inventory or Children’s Depression Inventory. Obtain faculty approval of your selected measure prior to beginning this assignment. Individual portions due to the team forum by Friday. Please make sure a team member will be compiling the project and submitting it to the assignments link. Write a 1,400- to 1,750-word paper in which you analyze your selected psychological  measure. As a part of your analysis, address the following items: Using the University Library, the Internet, or other sources, select at least two scholarly journal articles that discuss the use of your selected psychological measure. Briefly summarize your selected articles, and compare and contrast their findings. Based on the analysis of your articles, discuss the use of your selected measure. Explain who is qualified to administer and interpret the  measure and the settings—such as occupational, academic, or counseling—in which it would be appropriate to use the measure. Differentiate between the populations for which your selected psychological measure is valid and invalid. To purchase this material click on below link http://www. assignmentcloud. com/PSY- 475/PSY-475-Week-2-Learning-Team- Assignment-Psychological-Measure-Paper For more classes visit http://www. assignmentcloud. com.

Famous Tips For Writing English Essays

Famous Tips For Writing English Essays English Essay: Developing an â€Å"A† grade Essay As you undertake your English coursework in both high school and college, you will realize how important essay writing is. To some students, crafting a good English essay may be a bit challenging, since creativity is an integral part of writing a good essay. Starting the learning process early and using the provided tips below on English essay writing, you will eventually craft a well-written essay. The Planning Stage You cannot just jump into writing an essay! You need to prepare yourself accordingly to ensure you save time when writing your work. Below are some helpful ideas that you can use for the preparation stage: Give Yourself Some Advanced Time Nothing substantial can come out of a 10 minute written work, not only in essay writing but also in other aspects of writing. Give yourself maximum time allowed to prepare and construct your thought and ideas. In this stage, you are expected to brainstorm, conduct research for related information that is already available, and eventually craft the most captivating ways that will convey the meaning of your written work. Jot down Your Ideas as You Brainstorm While you conduct your research, you will interact with many types of information that relates to your work. Make sure you write down the ideas they inspire in you. Bear in mind that at this stage, you are just gathering information and not writing your work. It just requires you to put down your ideas about the topic and be ready for the writing part of your English essay. Be Strictly Mindful of Your Thesis The thesis statement might only take at most two sentences of your total work, but still, it gives essence to your essay. It consists of the main idea that you intend to prove to your target audience, thus indicating its importance. Make sure that you thoroughly brainstorm your work and avoid choosing the first thesis statement that you think of. At least three to four ideas are enough to inspire the main thesis statement you are to come up with. Keep in mind that all the information and ideas you express in your work have to relate to the thesis statement you have given.   Also, your thesis statement should come as the last piece of information in your introductory paragraph. The thesis statement should highlight the main idea behind your essay in brief by understandably impressive manner. It provided the reader with an understanding of what you are to address from the start of your essay until the last part. Do not forget to construct it with a hook in place to ensure the reader is impressed and ready to read through all of the work presented. Put Enough Emphasis and Focus on the Introduction The thesis statement is not the only important part of your introduction. Furthermore, it is placed at the end of the introductory paragraph. This begs for two questions, what should you start with? How should you start your introduction? You are required to start your introduction by stating your problem in a way the reader will be interested in the subject matter you plan on expounding on. The following are ways you can use to achieve a good introduction: Begin your work with an anecdote Utilize the use of an uncommon factor interesting statement Keep the reader hooked by leading with a new notion relating to your topic of discussion. As a way of engaging the readers, pose a rhetoric question that will make them think it through Structure of a Comprehensible Outline Many students aimlessly write their essay without first coming up with an outline, and they eventually suffer in the long run. Please avoid this mistake because it will cost you a great deal of time when you have to restructure it all over again. Spare some quality time during your preparation stage to create a comprehensive outline for your work. By the time you are at this stage, you already have come up with a thesis statement and substantial information about your English essay. Now, arrange the information in a well-organized order until you achieve a logical flow of ideas. This will enable you to convince your readers and impress them at the same time about your point of view. To many students, writing an outline might seem to be a bother or waste of time if you are conversant with what you are to write about. This should be not the case since creating the required outline will save you time on writing and also prevent you from getting a writers block. Writing Process for an English Essay After you have successfully gathered your ideas and constructed an outline for your work, you can begin writing your work. Below are the key steps that are required at this stage of your work: Read Through Your Notes One More Time Go through your notes to ensure you have the required information to fit the outline you created. Even though an English essay requires more creativity, each idea needs to be supported by academic materials that relate to the subject matter. If you find information that lacks, do research about it and add it to your outline accordingly. Creatively Construct the Topic Sentences for Each Paragraph The first sentence is very crucial to your essay work.it is meant to hook the reader and impress them enough to read through the whole of your work. At this point try to avoid equivocal phrasing. Keep in mind that the first sentence of each paragraph should briefly give an outline of what to expect when reading through the whole paragraph. If you already are conversant with the topic of the discussion you intended to write about, then coming up with the topic sentences will be an easy task to handle. Even though the hook should give a clear definition of your paragraph, do not introduce all of the information. Ideally, use the topic sentence as a hook for the reader to read through your work. Develop Your Thoughts in Detail Most students only construct work from one or two ideas and fill up the remaining word count with information lacking sense or logic. This is referred to as padding in the academic level, which is discredited, not only in the writing of an English essay but also in all types of writing altogether.   Ave in mind the experience your professor has had with many students who came before you, so he or she has the knowledge of over a thousand essays regarding the same subject. This should make you understand that even for a new professor; he or she is well informed to detect padding within an essay. When you find yourself in a situation where you feel stuck, or your outline isn’t of enough help, use the following tips to help you through: Revert back to the stage you brainstormed about the topic. Try to broaden the ideas you came up with through extra research. You are also allowed to use free writing which helps a lot to avoid writers block, or even mind maps. Whichever you find fit, utilize it appropriately. Seek membership to a writing lab. Most of the academic institutions today have writing labs, and it can help you if you join one. Even though most of them have different functionalities, the main idea is for you to interact with other student and exchange ideas as all of your work on your projects. This will get you reliable feedback on the work you are doing and inspire you to work on the project more efficiently and effectively. Have a chat with your professor. The professor has the mandate to help you through your coursework to achieve academic excellence. Dont be shy, make an effort and consult where you require assistance. Find out the professors dedicated office hours and consult to improve the validity and credibility of the English essay to be presented. Use MLA Formatting Style A number of essays (especially those that require personal experience) do not need you to avail external references, but most of them do. In relation to writing an English essay on literature, it would be hard to imagine an instance where the work lacks support from either quotes or examples of the original context. Most English essay papers utilize the MLA (Modern Language Association) format. However, if the requirement is not provided, it is advisable to seek confirmation from the professor. The following are some of the elements that formulate the formatting structure of your English essay: Double spaced work throughout the paper Margins should be adjusted to one inch on all sides Stick to a 12-point font (Times New Roman is a preferable choice) No detached title page The top left corner should contain information about the student and course credentials. Page numbers placed at the top right corner Separate page In an instance where you are required to cite particular information, you should use quotation marks to frame the citation, with the authors name put in brackets. When referencing is done, including the authors last name and page number (If accessible). Altogether, if your citation comes from an in folio source, online journal or article with a page with page numbers, make sure you include the page number as you reference your work. You will notice that no punctuation marks are used in between the last name and the page number. For instance, (Muithya 10). The preserved punctuation will be used when referencing the citation at the end of your work. Keep in mind that your Page should have the authors name, the title of cited work, the city it was published and the name of the publishing company. It is advisable to also include any more information available (page numbers, online or print, and so on). Create a Captivating Conclusion At this point, you have already come up with the body paragraphs and detailed them accordingly. For the conclusion part, you should convey a summary of your work which is to leave a good impression to any reader of your work. In short, you are to restate your main ideas that you discussed in your body paragraphs and provide proof of the validity of the thesis statement you provided. However, in regard to an English essay, you may need to put more effort when working on the conclusion of your work. For any piece of creative essay, the suspense is an important element. This helps in your body paragraphs to make the reader anticipate that the conclusion is about to be addressed. The following ideas will ensure that you come up with an impressive conclusion of your work: Evaluate the information you have made available to your readers. Offer a proposal for more research relating to the subject. Give a brief description of the significance of your paper. Revision of Your Work The conclusion work is not the final stage of your work. You need to revise your work appropriately and below are some of the aspects you should remember while you are at this stage: Take Your Time Give yourself time to rest and be fresh again to read through your work. You need to identify and correct any form of spelling, punctuation, grammatical of structuring errors. You should plan for at least one or two days for the revision of your work. Begin with the Content. Spelling Comes After As you proofread your paper, avoid focusing first on the spelling errors or combining this practice with the editing of your content.   This will lead to loss of time.   Start with editing your content and consider the following questions: How clear are your arguments? Do the transitions used to provide a logical flow of ideas? Do all of your ideas relate to the thesis statement you presented? Is your wording within the acceptable academic requirements? Inquire Assistance from One of Your Friends It’s more prudent if a different person read through your paper as they will easily point out issues that you can correct in the long run.

Unnatural Exposure essays

Unnatural Exposure essays The book I choose to read was Unnatural Exposure. This book is written by Patricia Cornwell. Patricia Cornwell writes books about forensic science. I love these books. This book has to be my favorite though. What I like about this novel is that every part makes you want to read more and more. The book keeps you interested on all levels and you never get board. It is an easy book to read also if you enjoy forensic science, killers, mystery and sneaky bits of relationships in between. The author writes this novel in great detail throughout the whole book. The suspense level is at a high the whole time in the novel. My advice for the author is keep on writing these books. You have a wonderful talent that makes me want to read. This story takes place in Richmond, Virginia. An example is pg. 1 In Richmond Virginia it would be 5 hours ahead and much colder This story takes place in the present day. You can prove this fact because of all the procedures Kay Scarpetta (main character) uses. The setting in the story is dark and eerie. But this is needed in order to go with the forensic part. The book starts off with Kay Scarpetta in Dublin on a previous mission. She flys into Richmond because her partner Pete Marino had called her and said that there had been a murder that they needed her help with. It turns out that the murder victim had been dismembered, arms, legs, hands, feet and face in a garbage bag in a landfill site in Richmond. When the forensic unit takes in the body for an autopsy they find out that the body is a elderly women. When Scarpetta get home she is greeted buy Marino. Candle light dinner, red wine and soothing music. For a while now Scarpetta and her partner have been real partners. The next day Kay goes back to work and finds out that the women had lived on a small island close to Richmond. She goes to the town and asks everyone about the elderly lady. The people know who Kay is talking about...

Alternative Meanings for Names of Sense Organs

Alternative Meanings for Names of Sense Organs Alternative Meanings for Names of Sense Organs Alternative Meanings for Names of Sense Organs By Mark Nichol The words for body parts that enable us to perceive stimuli have, sensibly, been applied to other meanings that are extensions of the original connotations. Here are additional meanings of ear, eye, nose, skin, and tongue. Ear An ear is an earlike part of an object or a body or a plant. It also means â€Å"sensitivity to pitch and tone of music or melody or rhythm of speaking,† and it’s a figurative term for a listener or the attention or awareness a listener offers. Eye This word refers to something resembling an eye in appearance or function. It might also denote a glance or a look, or close attention or scrutiny, as well as judgment or point of view or good eyesight or discernment. Eye also refers to the direction from which wind blows or the center of a storm. Nose Nose is employed to mean â€Å"the sense of smell,† or to refer to the aroma or bouquet of something. It also applies, usually in the adjectival form nosy, to curiosity or meddling, though, more positively, one might be said to have a nose, or a knack for comprehending or finding, for something. Also, the forward or projecting end of a tool or any object is frequently referred to as its nose. Skin The covering of a piece of fruit or a seed is called the skin, and any casing or sheathing, or a film or a similar layer, is often referred to as such. It also refers to well-being (â€Å"Save your skin!†) or to one’s self (â€Å"She’s comfortable in her own skin†). Tongue Tongue applies to the power of communication, or to language itself. The word also describes the quality of the tone of something said, or the intention or sense of the message (as when describing someone as having a sharp tongue). In plural form, it refers to meaningless utterances, usually in the context of religious ecstasy (â€Å"speaking in tongues†); tongue also denotes the cry of a hound during a hunt, or a similar sound. It also applies to a narrow projection of an object or of land, or to an object resembling a tongue in form, a projecting edge on a board designed to be inserted into a groove on an edge of an other board (this system of construction is called tongue-and-groove), or a flame. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Expressions category, check our popular posts, or choose a related post below:50 Handy Expressions About HandsRules for Capitalization in TitlesPrepositions to Die With

EMPLOYEE RELATIONS Essay Example | Topics and Well Written Essays - 2000 words

EMPLOYEE RELATIONS - Essay Example d higher level of unemployment created as a result of the financial crisis also led to the worsening of relations between employees and the employers. The relations between the trade unions and the employers became relatively more difficult in the wake of the new challenges faced by the firms due to financial crisis. Strikes by the staff of British Airways, rail strike and the possible strike by the fire fighters indicates that the things may not be going very well and there is a greater need for managing the employee relations in more effective manner. This also depends upon what approaches managers take while managing the industrial relations within their organizations. Unitary and pluralistic approaches therefore both define and parameterize the way managers and other stakeholders actually manage the relationships between the different groups of stakeholders including the employees. It has been argued that the frame of references adapted by the managers actually condition the response of the managers towards different situations faced. Frame of reference therefore becomes critical because it is based on this that individuals make decisions which are than subsequently applied under organizational environment. Unitary frame of reference indicates that there is one goal in organizations towards which every person in the organization works. This approach also advocates that there is only sense of authority and conflict is not viewed favorably. Mostly the managers consider themselves and other fellow managers to follow this perspective and expect that their subordinates also follow and internalize this philosophy.( Leat, 2007). Pluralistic frame of reference however, sees the organization as a collection of different groups with either the same or even conflicting interests with each other. It is because of this reason that it is expected that the different stakeholders under this frame of reference often formulate the strategic alliances and these strategic

Transformational leader Essay Example | Topics and Well Written Essays - 500 words

Transformational leader - Essay Example Sadaffe Abid possesses leadership characteristics and qualities that make her transformational. For instance, Sadaffe is an inspiration to her followers and other women when she empowers them using her own beliefs and strength. Sadaffe conducts leadership training where she focuses on developing high-potential female professionals and entrepreneurs and emerging talent (Hill, 2014). Moreover, Sadaffe has immense charisma that propels other women to follow her (Bennett, 2015). For instance, she co-founded the Buksh Foundation that encouraged Pakistani women and micro entrepreneurs to access financial services (Hill, 2014). She is also visionary in that she grew the Kashf Foundation from a pilot project to a large micro finance serving more than 300,000 female clients in Pakistan (Hill, 2014). She was able to articulate the micro finance vision that Pakistani women can identify with and later became the CEO of the foundation. As a consultant with Transformational Leadership Inc. business experience, and teaching experience in Adaptive Leadership, Sadaffe has the capacity to conducts leadership development trainings focusing on potential women professionals and entrepreneurs in the Middle East (Hill, 2014). More so, as a Consultant to the International Finance Corporation for institution building and gender diversity, she inspires women to do their best (Hill, 201 4). Sadaffe makes her decisions based on her entrepreneurial experience, knowledge on transformational leadership, and the need for institution building, gender diversity, achieving high-potential female professionals (Hill, 2014). Sadaffe has led a group of Pakistani women through change. She transformed Kashf Foundation from a pilot project to a large microfinance institution that allowed about 300,000 Pakistani women to access micro-loans (Hill, 2014). The initiative transformed women from poor slum dwellers to small entrepreneurs who operate grocery stores and make ornaments

Why Offenders Abuse Children Assignment Example | Topics and Well Written Essays - 250 words

Why Offenders Abuse Children - Assignment Example Incest abuse should be punished more severely than stranger abuse. This is in part because of the effects of incest on the victim and the biological facts behind incest. Since the offender is usually close to the victim, the victim might experience frequent and greater trauma since the reminder is always close. Incest also leads to lack of trust on family members causing a rift in the family. Incestuous abuse usually last for a long period causing more stress and damage than a stranger case would have done. In most cases, the perpetrators use threats to prevent the victims from disclosing the abuse. This usually adds to the trauma since the victim keeps the traumatic experiences to themselves, which according to therapists does not help a traumatic situation but makes it worse.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Child sexual abuse is a complex issue especially when attempting to determine why adults engage in sexual activities with young children. Although there does not exist a clear or a distinct answer to this question, such acts may be committed under two major grounds that include psychological forces and social structure. With regard to psychological forces, the attacker may be motivated by emotional congruence, blockage or sexual arousal. Emotional congruence incorporates satisfying an emotional need by relating sexually to the child. Sexual arousal takes place when the subject child becomes the source of sexual satisfaction. Additionally, blockage may take place when other alternative sources of sexual gratification are unavailable.