Sunday, August 23, 2020

Anthropological Accounts of Leadership

Question: In what capacity should the pioneer manage the circumstance? Answer: The pioneer of your customer association has watched an absence of adaptability and a moderate dynamic procedure in a large number of the divisions. He accepts that he isn't serving his clients well, and has chosen to move to a group domain and to push a significant number of the choices to the most reduced potential levels. As such, he needs to make a group based, engaged association. A few of his best directors are opposing the thought unequivocally. They not just feel that numerous workers are not prepared for the change, however they additionally accept that they actually would never show signs of change from an order and control style to permitting more interest. As indicated by the given circumstance been expressed there was a need the dynamic framework approach of the association all in all. He was not had the option to work well for his clients. He recommended to move the administration framework to a group situated business emphatically yet to which a considerable lot of the workers had contradicted in light of the fact that they felt that they are not prepared for such a change and furthermore they felt that this kind of progress was telling. The pioneer should manage this sort of circumstance thoughtfully. He ought to go for building up his own initiative styles so the representatives can have the option to work and exist in the different workplaces and can likewise alter in like manner. The way of life and objectives of an association figure out which administration style fits the firm best. A few organizations offer a few administration styles inside the association, subordinate upon the fundamental errands to finish and departmental needs. There are fundamentally five kinds of initiative styles which a pioneer may pick as per the sort of the association and afterward this can help in taking and dealing with the choices of an organization all in all (Edwards, 2014). Here the pioneer had picked free enterprise style of administration which implies that the whole framework lacked from direct oversight of the workers and furthermore the framework had for the most part neglected to give standard input to the representatives who needed management and direction from their pioneers. It isn't compulsory that all the representatives will fall under this style of initiative style yet there are not many workers also. It is the obligation of the pioneer to carefully catch up for those workers. This style of initiative obstructs creation of workers that need exacting management. The free enterprise style needs no administration or oversight endeavors from their administrators or the senior level individuals too (He, 2013). This prompts poor creation, absence of control just as the expanding costs related with it. The pioneer is been proposed to follow totalitarian sort of administration that will permit the chiefs to settle on self-choices alone without taking any such contribution from others also. Here in this sort the chiefs have complete power and furthermore force their will on the representatives too. Nobody can challenge the choices of the administrators that have been taken. This style of authority requires close consideration just as management. The inventive representatives who can flourish in bunch capacities disdain this sort of authority style (Parker Welch, 2013). As a compelling pioneer he should convince his directors by including the transformational kind of administration to its representatives. The transformational authority style relies upon elevated levels of correspondence from the board to meet objectives. Pioneers spur representatives and improve profitability and proficiency through correspondence and high perceivability. This style of initiative requires the contribution of the executives to meet objectives. Pioneers center around the comprehensive view inside an association and agent littler errands to the group to achieve objectives (Zhu, Newman, Miao Hooke, 2013). References Edwards, G. (2014). Anthropological records of administration: Historical and land understandings from indigenous cultures.Leadership. doi:10.1177/1742715014536920 He, H. (2013). Participative Leadership and Follower Creativity: Do Different Types of Trust Play Different Roles?.Academy Of Management Proceedings,2013(1), 12324-12324. doi:10.5465/ambpp.2013.12324abstract Parker, M., Welch, E. (2013). Proficient systems, science capacity, and sexual orientation determinants of three kinds of authority in scholarly science and engineering.The Leadership Quarterly,24(2), 332-348. doi:10.1016/j.leaqua.2013.01.001 Raelin, J. (2014). Envision there are no pioneers: Reframing initiative as shared agency.Leadership. doi:10.1177/1742715014558076 The thirteenth global contemplating initiative gathering (ISLC). (2014).Leadership,10(2), 261-262. doi:10.1177/1742715014529687 Zhu, W., Newman, A., Miao, Q., Hooke, A. (2013). Returning to the intervening job of trust in transformational initiative impacts: Do various kinds of trust make a difference?.The Leadership Quarterly,24(1), 94-105. doi:10.1016/j.leaqua.2012.08.004

Friday, August 21, 2020

Natural Childbirth is Superior to Drug Induced Childbirth Essay

I recollect when my water pack broke; it was August 12, 1992, and the time was 12:15am.I was energized that I would see my new child on her due date. I did what the kid birthing book suggested. I woke my better half up and advised him to call the emergency clinic. Meanwhile I chose to clean up. I was truly quiet since I didn't have any constrictions. I wore my best maternity outfit and was tidied up contrasted with my better half. I even put on some fragrance. We had quite recently hit the hay at 11:30 that night. My better half looked somewhat worn out. We got to the emergency clinic and afterward were driven into the maternity room. The room looked somewhat soiled with its yellow light and stripping paint. The clinic bed was little and restricted. I got terrified, and I needed my mom. My significant other and I had moved to the States from the Middle East when I was seven months pregnant. We never got an opportunity to take any kid birthing classes. I was apprehensive. A lovely confronted nurture came into the space to converse with us. My unwarranted feelings of dread were brushed away by her quiet attitude. A couple of hours passed by, the compressions began to get more grounded, and I mentioned an epidural. After I got the epidural I didn't feel any agony whatsoever. I was energized. I told my better half if this was the means by which kid birthing is, I was prepared to have a brood like the Waltons. At that point my work torments halted totally. My widening halted at seven centimeters. The specialist came in to check me and said that it would be better in the event that they instigated me. So I got a portion of pitocin. I sensed that I had at no other time. I was unable to endure the agony of the withdrawals any longer. At last, following twenty two hours of w ork, the specialists told my better half that they would do a crisis Cesarean area. By then I was unmindful of al... ... encounters work has a significant long haul sway on her life. Goer, Henci. Epidurals Myth Vs Reality. Childbirth Instructor Magazine Winter 1995: 17-22. I took a full breath and pushed till I figured my eyeballs would jump out. In a spout she showed up, and they laid her on my chest where she quickly began to nurture. My significant other began to sob for euphoria and I simply had the greatest smile all over. I did it, I did it!! Through the exploration I have done, I have discovered that you have options in all things. The decision that I made was justified, despite all the trouble - for me and my infant. Common labor is satisfying, and I am grateful for all the assistance I got the opportunity to get that going. Decisions in kid birthing must be made cautiously and carefully by the family and their OB/GYN specialist. Data is tremendous in this nation, and it is simply an issue of teaching yourself to settle on the correct decisions.

Tuesday, July 7, 2020

Employers responsibility for bullying - Free Essay Example

Bullying exists within the majority of organisations. To what extent is this the employerà ¢Ã¢â€š ¬Ã¢â€ž ¢s responsibility? Abstract. This paper is concerned with the concept of bullying in the workplace and examines two critical issues. Firstly the extent to which bullying and the management of it is the responsibility of the employer. Secondly, it examines the differences between how a for profit and how a not for profit organisation approach the problems of bullying to ascertain to what degree they believe it is their responsibility. The paper finds that whilst there are differences in the ways both types of organisations operate, they show a similar lack of awareness as to the extent, nature and causes of bullying. The paper concludes with recommendations as to what actions they should take to recognise their responsibilities in this area. Contents page. Introduction4 Literature Review5 Methodology14 Results 16 Discussion21 Conclusions24 References and bibliography26 Appendices Appendix 1 questionnaire results from personnel representatives31 Appendix 2 questionnaire results from personnel representatives38 Appendix 3 results of exit interviews, grievances and legal action42 Appendix 4 notes from employees working group43 Introduction. A Health and Executive survey suggests the number of violent incidents related to bullying by workers on co-workers in England and Wales in 2002/2003 was 849,000 (British Crime Survey 2005). The Chartered Institute of Personnel and Development found that 20% of UK employees have experienced some form of bullying over the last two years (CIPD 2006). A Trades Union Congress report in 2006 found that 18 million working days are lost to British industry every year through the effects of bullying (TUC 2006). These statistics show that the issue of bullying is having a serious effect on British industry. The question arises as to who, in the workplace, should be held responsible for the occurrence of the problem and who should be expected to deal with it. à ¢Ã¢â€š ¬Ã…“Not for profità ¢Ã¢â€š ¬Ã‚  or à ¢Ã¢â€š ¬Ã…“non profità ¢Ã¢â€š ¬Ã‚  organisations are a growing sector of the British business picture. They vary from the traditional form of business in that there is generally no end product or service. Drucker (199 0) defines their purpose as bringing about change in people. For many years, the not for profit sector paid little attention to the concepts of management seeing it as being a device of a à ¢Ã¢â€š ¬Ã¢â€ž ¢businessà ¢Ã¢â€š ¬Ã¢â€ž ¢ and therefore of no relevance to themselves (Drucker 1990). Recently, this opinion has changed and the not for profit sector has realised that they must adopt many of the practices which businesses have been using for years including the ways in which they manage people. This paper examines the issues of workplace bullying by comparing the views, approaches and actions of a profit orientated business the DIY store, BQ and a not for profit organisation Cancer Research UK. Literature Review. The nature of bullying and harassment. Rayner et al (2001) suggest that although the concept of bullying has existed for a considerable amount of time, it was only in the 1990s that it was formally recognised as a workplace phenomenon and as such, began to receive academic and professional attention. They refer to a documentary on the BBC in 1990 by Andrea Adams as being a à ¢Ã¢â€š ¬Ã…“lynchpin for our emergent awarenessà ¢Ã¢â€š ¬Ã‚  (Rayner et al 2001, pp. 2), and points out that it is the media who have continued to increase public awareness of the issue and that à ¢Ã¢â€š ¬Ã…“mainstream management texts rarely contain any reference to bullying at work, and are certainly scant of suggestions as to what to do about ità ¢Ã¢â€š ¬Ã‚  (Rayner et al 2001, pp. 3). ACAS point out that there is little distinction between the concepts of bullying and harassment by saying that à ¢Ã¢â€š ¬Ã…“these terms are used interchangeably by most people, and many definitions include bullying as a form of harassmentà ¢Ã¢â€š ¬Ã…“ (ACAS advice leaflet 2007, page not given). However, they continue by giving more specific definitions of the two, saying that à ¢Ã¢â€š ¬Ã…“(h)arassment, in general terms is: unwanted conduct affecting the dign ity of men and women in the workplace. It may be related to age, sex, race, disability, religion, nationality or any personal characteristic of the individual, and may be persistent or an isolated incidentà ¢Ã¢â€š ¬Ã…“ (ACAS 2007, page not given). They add that à ¢Ã¢â€š ¬Ã…“(t)he key is that the actions or comments are viewed as demeaning and unacceptable to the recipientà ¢Ã¢â€š ¬Ã‚  whereas à ¢Ã¢â€š ¬Ã…“(b)ullying may be characterised as: offensive, intimidating, malicious or insulting behaviour, an abuse or misuse of power through means intended to undermine, humiliate, denigrate or injure the recipientà ¢Ã¢â€š ¬Ã…“ (ACAS 2007, page not given). Interestingly, they note that it is not possible to raise a specific complaint of bullying to an employment tribunal and that any such action would need to be defined under discrimination and harassment legislation or under breach of contract relating to duty of care or the Health and Safety at Work Act. The latter can be cit ed as bullying and harassment can lead to stress and employers have legal duties à ¢Ã¢â€š ¬Ã…“under the Management of Health and Safety at Work Regulations 1999 to assess the risk of stress-related ill health arising from work activities; and under the Health and Safety at Work etc Act 1974 to take measures to control that riskà ¢Ã¢â€š ¬Ã…“ (Health and Safety Executive 2007, page not given). Where a case of harassment is found to have occurred, the employer can face an unlimited fine and unlimited compensation (CIPD 2006a). Employers therefore have a legal obligation to ensure bullying does not take place. Several writers (see Mullins 2005, Legge (2005), CIPD (2006a) also link the employers responsibilities for managing bullying and harassment to the concept of the psychological contract which à ¢Ã¢â€š ¬Ã…“implies a series of mutual expectations and satisfaction of needs arising from the people-organisation relationshipà ¢Ã¢â€š ¬Ã‚  (Mullins 2005, pp.37). Whilst the se expectations may differ between businesses and employers and employees, Stalker (2000) stresses the inclusion of à ¢Ã¢â€š ¬Ã…“demonstrating a genuine concern for individuals working in the organisationà ¢Ã¢â€š ¬Ã‚  (Stalker 2000, pp. 28). CIPD have found that à ¢Ã¢â€š ¬Ã…“employers need to provide a positive working environment to satisfy employeesà ¢Ã¢â€š ¬Ã¢â€ž ¢ expectations under the psychological contractà ¢Ã¢â€š ¬Ã‚  (CIPD 2006a, page not given). It is not only the employer that is seen to have a role in stopping bullying. From a legal perspective, an individual can face prosecution under criminal and civil law and à ¢Ã¢â€š ¬Ã…“they could be personally liable and have to pay compensation themselves, as well as any payment the organisation may be ordered to makeà ¢Ã¢â€š ¬Ã…“ (CIPD 2006a, page not given). Furthermore, the CIPD feels that à ¢Ã¢â€š ¬Ã…“(i)ndividuals also have a responsibility to behave in ways which support a hostile-free working environm ent for themselves and their colleagues. They should play their part in making the organisationà ¢Ã¢â€š ¬Ã¢â€ž ¢s policy a reality and be prepared to take appropriate action if they observe or have evidence that someone else is being harassedà ¢Ã¢â€š ¬Ã…“ (CIPD 2006a, page not given). A further problem with defining the concept of bullying is described by the CIPD as being that à ¢Ã¢â€š ¬Ã…“(t)here is no one checklist of what defines harassment as it is often specific to the person, relating to their feelings of respect and dignityà ¢Ã¢â€š ¬Ã…“ (CIPD 2006a, page not given). This introduces the concept that what one person may consider to be bullying, another may not. This makes the management of the problem difficult. There are various ways in which bullying can occur. The most obvious form of a face-to-face situation is not the only source and cases have been reported of bullying behaviour through e mail and telephone as well as through the use of remote supervision methods, such as the monitoring of telephone calls and computer usage. ACAS (2007) also note the difficulties in determining what is bullying and what could be considered as the normal practice or culture of an organisation. This leads to two areas of concern. Firstly, how a business culture where a degree of what could be considered bullying is normal develops and how it can be changed. Secondly, there are pressures on an individual to be seen to fit in and not be perceived as weak by raising the issue. ACAS (2007) have examined this point in some detail and conclude that à ¢Ã¢â€š ¬Ã…“(p)eople being bullied or harassed may sometimes appear to overreact to something that seems relatively trivial but which may be the last straw following a series of incidentsà ¢Ã¢â€š ¬Ã…“ (ACAS 2007, page not given). Furthermore, they have found that à ¢Ã¢â€š ¬Ã…“(c)olleagues may be reluctant to come forward as witnesses, as they too may fear the consequences for themselves. They may be so relieved not to be the subject of the bully themselves that they collude with the bully as a way of avoiding attentionà ¢Ã¢â€š ¬Ã…“ (ACAS 2007, page not given). Olsen (2005) suggests that the reasons why a victim of bullying may not report it include lack of management support, lack of confidence in how it will be handled resulting in them being worse off, victimisation by the bully and others, fear of seeming weak, being accused of it being their own fault and being discriminated against for promotion. Olsen also notes that bullies take certain actions to dissuade their victims from reporting them. These include à ¢Ã¢â€š ¬Ã…“charm, subtle or direct threats and pressuring others to allow or ignore certain behavioursà ¢Ã¢â€š ¬Ã‚  (Olsen 2005, pp. 29). ACAS offer a range of actions to develop a policy on bullying and harassment. These include: à ¢Ã¢â€š ¬Ã…“statement of commitment from senior management; acknowledgement that bullying and harassment are problems for the organisation; clear statement that bullying and harassment will not be tolerated; examples of unacceptable behaviour; statement that bullying and harassment may be treated as disciplinary offences; the steps the organisation takes to prevent bullying and harassment; responsibilities of supervisors and managers; confidentiality for any complainant; reference to grievance procedures (formal and informal), including timescales for action; investigation procedures, including timescales for action; reference to disciplinary procedures, including timescales for action counselling and support availability; training for managers; protection from victimisation; how the policy is to be implemented, reviewed and monitoredà ¢Ã¢â€š ¬Ã…“ (ACAS 2007 page not given). Olsen suggests that à ¢Ã¢â€š ¬Ã…“a workplace bullying programme is not so much about targeting and focusing upon bullies but about creating a culture that makes the actions of bullying and harassment very unwelcomeà ¢Ã¢â€š ¬Ã‚  (Olsen 2005, pp. 31). An important source of information on bullying is the UK National Workplace Bullying Advice Line set up in 1997. Their website reports that they receive 200-500 visits per day from various countries indicating that workplace bullying is an international phenomenon. Their statistics show that teachers, nurses, social workers and not for profit organisations are the top four sources of reports of bullying and that à ¢Ã¢â€š ¬Ã…“(a)pprox 6-8% are from the voluntary and non-profit sector, with small charities à ¢Ã¢â€š ¬Ã‚ ¦ featuring prominentlyà ¢Ã¢â€š ¬Ã‚  (UK National Workplace Bullying Advice Line a, page not given). Furthermore, they have found that à ¢Ã¢â€š ¬Ã…“ this sector has shown the highest rate of increase in calls since 1998à ¢Ã¢â€š ¬Ã‚  (UK National Workplace Bullying Advice Line a, page not given). They suggest that this is because à ¢Ã¢â€š ¬Ã…“the serial bully is attracted to this role à ¢Ã¢â€š ¬Ã‚ ¦ for the opportunities to abus e power over vulnerable clientsà ¢Ã¢â€š ¬Ã‚ ¦as well as the opportunity to show publicly how caring they areà ¢Ã¢â€š ¬Ã‚  ( UK National Workplace Bullying Advice Line b, page not given). They go on to say that à ¢Ã¢â€š ¬Ã…“(t)his narcissistic urge is common to many serial bullies (especially females) who are oblivious to the discrepancy between how they like to be perceived (as wonderful, kind, caring individuals) and how they are perceived (as aggressive, immature, inadequate and incompetent)à ¢Ã¢â€š ¬Ã‚  (italics in original) (UK National Workplace Bullying Advice Line b, page not given) By far the biggest proportion of bullying relationships (90%) are where a manager is bullying a subordinate (UK National Workplace Bullying Advice Line a), although they note that this figure may be inaccurate as they feel that managers may be less likely to report cases where they are being bullied by a subordinate. They also found that females were more likely to report cases of bully ing to them than males (75% of the calls were from females). They feel that this is à ¢Ã¢â€š ¬Ã…“probably because females are a) more willing to admit they are being bullied, and b) more likely to be motivated to do something about ità ¢Ã¢â€š ¬Ã…“ (UK National Workplace Bullying Advice Line a, page not given). However, they fail to qualify these statements or provide any evidence that these are the cases. Furthermore, it could be argued that those sectors from which the reports are made are likely to have a higher proportion of female workers. The UK National Workplace Bullying Advice Line found that whilst a fifth of reported cases resulted in the complainant taking legal action, the majority were discouraged from doing so by a lack of support from their trades union or a refusal from their employer to allow them access to their trade union representative. Of those that did result in legal action, only 1% resulted in a successful prosecution (UK National Workplace Bullying Advice Line a, page not given). Olsen suggests several reasons why employers are slow to deal with claims of bullying. These include à ¢Ã¢â€š ¬Ã…“fear that the lack of definition and ability to asses what is bullying and what is not bullying will give rise to many spurious or malicious complaints; there is a single-bottom-line focus and unless issues are seen to have directly affected profits there is reluctance to address them; generational cycles of high conflict, workplace bullying and harassment have created a culture that seems impossible to change; those in positions of power are afraid because they realise it may mean having to change their own style of management; they simply do not want to understand it and do not want to address it; they à ¢Ã¢â€š ¬Ã…“turn a blind eyeà ¢Ã¢â€š ¬Ã‚  and donà ¢Ã¢â€š ¬Ã¢â€ž ¢t believe it could be a problem within their organisation; they consider it to be too costly to address properly and do not see these costs as being recoverabl eà ¢Ã¢â€š ¬Ã‚  (Olsen 2005, pp. 31). Several writers have commented on the effects of bullying. As previously mentioned, the most common effect is that of stress which provides a recourse for the victim to take legal action under health and safety legislation. The CIPD notes that employee stress within an organisation can à ¢Ã¢â€š ¬Ã…“damage morale and lead to higher labour turnover, reduced productivity, lower efficiency and divided teamsà ¢Ã¢â€š ¬Ã‚  (CIPD 2006a, page not given) and for an individual à ¢Ã¢â€š ¬Ã…“can lead to illness, absenteeism, less commitment, poor performance and resignationà ¢Ã¢â€š ¬Ã‚  (CIPD 2006a, page not given). Olsen and the UK National Workplace Bullying Advice Line both highlight the more extreme possibilities of suicide and retribution with the National Workplace Bullying Advice Line reporting cases of these occurring being logged on their website. Causes of bullying. To examine the extent of the employers responsibility for stopp ing bullying, it is necessary to examine the causes of bullying. Olsen (2005) suggests several reasons including à ¢Ã¢â€š ¬Ã…“the personal need to maintain power over others; the personal need to control people, circumstances or situations; a predatory need to victimise or abuse others; wanting to have fun at someone elseà ¢Ã¢â€š ¬Ã¢â€ž ¢s expense; stress of pressureà ¢Ã¢â€š ¬Ã‚ ¦; the need to maintain a culture and à ¢Ã¢â€š ¬Ã…“teachà ¢Ã¢â€š ¬Ã‚  or à ¢Ã¢â€š ¬Ã…“toughen upà ¢Ã¢â€š ¬Ã‚  newcomers (rites of passage, initiation practices); a pathological need to appear superior to others or achieve success at anotherà ¢Ã¢â€š ¬Ã¢â€ž ¢s expenseà ¢Ã¢â€š ¬Ã‚  (Olsen 2005, pp. 28). She also explains the two extremes of reasons behind bullying as being à ¢Ã¢â€š ¬Ã‹Å"situationalà ¢Ã¢â€š ¬Ã¢â€ž ¢ due to a particular event or situation and à ¢Ã¢â€š ¬Ã‹Å"chronicà ¢Ã¢â€š ¬Ã¢â€ž ¢ being within the nature of the bully under all situations (Olsen 2005). The situational bull y may respond to being placed under pressure, experiencing personal problems, being threatened by others or having their own self esteem threatened by performing an isolated act of bullying. Olsen (2005) sees this as most common form of bullying and the easiest to manage, saying that these individuals will respond well to correction and training. The UK National Workplace Bullying Advice Line (date not given) suggests specific psychological disorders that can account for chronic bullying. These include antisocial personality disorder, narcissistic personality disorder, paranoid personality disorder, borderline personality disorder and Munchausenà ¢Ã¢â€š ¬Ã¢â€ž ¢s Syndrome. Olsen (2005) says that à ¢Ã¢â€š ¬Ã…“although chronic bullies are less common that situational bullies, they may have greater impact upon people and organisations and be far more difficult, if not impossible, to changeà ¢Ã¢â€š ¬Ã‚  (Olsen 2005, pp. 42). Profit v non profit. The not for profit organisati ons are becoming increasing important forms of labour utilisation. Drucker tells us that in the USA, the not for profit sector is the largest employer with over 80 million people working as volunteers (Drucker 2001). Drucker also tells us that à ¢Ã¢â€š ¬Ã…“the non profit organization exists to bring about a change in individuals and in societyà ¢Ã¢â€š ¬Ã‚  rather than being driven by an end product or service motive (Drucker 1990, pp. 1). Drucker wrote extensively on the subject of not for profit organisations and how they initially failed to embrace the practices of for profit businesses in areas such as management, marketing and planning, seeing them as the domain of à ¢Ã¢â€š ¬Ã‹Å"businessesà ¢Ã¢â€š ¬Ã‹Å", something they did not want to be associated with. He feels that more recently, the not for profit sector had begun to adopt these skill areas and that there is a à ¢Ã¢â€š ¬Ã…“à ¢Ã¢â€š ¬Ã¢â€ž ¢management boomà ¢Ã¢â€š ¬Ã¢â€ž ¢ going on among the non-profit institut ions, large and smallà ¢Ã¢â€š ¬Ã‚  (Drucker 1990, pp. xv). Drucker feels that this is due at least partly to an awareness by the not for profit sector that they require a robust management system as they à ¢Ã¢â€š ¬Ã…“lack the discipline of the bottom lineà ¢Ã¢â€š ¬Ã‚  (Drucker 2001, pp. 40) meaning that their overall aim of bringing about change in people is difficult to measure and success for them is a nebulous concept. However, he goes on to point out that there are few tools designed particularly for their style of operation ad that à ¢Ã¢â€š ¬Ã…“little of it pays any attention to the distinct characteristics of the non-profits or to their specific central needsà ¢Ã¢â€š ¬Ã‚  (Drucker 1990, pp. xv). Brower et al (2000) also noted differences in the way not for profit and for profit businesses operate and concentrated their research on the moral and ethical practices of company boards. Their findings were that, as would probably be expected, the not for profit board members showed higher levels of principles and benevolence, but lower levels of reasoning than their for profit counterparts (Brower et al 2000). These findings support Druckers view that there are significant differences in the cultures of not for profit and for profit organisations. The majority of employees within a not for profit organisation are volunteers, a situation which, arguably, makes people management more difficult than it is in the for profit sector. Drucker sees the title of à ¢Ã¢â€š ¬Ã‹Å"volunteerà ¢Ã¢â€š ¬Ã¢â€ž ¢ as being misleading and uses the term à ¢Ã¢â€š ¬Ã‹Å"non-paid workersà ¢Ã¢â€š ¬Ã¢â€ž ¢ in preference (Drucker 1990, pp. 181). This differentiation by name indicates his view as to how workers within not for profit organisations have been viewed and managed versus how they should be, going forward. Drucker points out that not only are these non-paid workers numbers increasing but that they are taking on more leadership roles and that existing models f or their management and development should be adapted to allow them to be applied. Whilst Drucker raises the specific issues of their training and development, of more relevance to this paper is the issue of how poor performance is managed. The quandary facing the not for profit sector is that a large proportion of their workforce is unpaid allowing a larger proportion of donations to be channelled to the cause for which they are working. Should the management of this group be carried out as it is in the for profit business, would this lead to a shortage of volunteers and does this mean that these workers should be allowed to act outside the à ¢Ã¢â€š ¬Ã‹Å"normsà ¢Ã¢â€š ¬Ã¢â€ž ¢ of employee relations? Drucker gives a specific situation in relation to this question. He suggests that many people who do volunteer work do so because they are lonely, but that à ¢Ã¢â€š ¬Ã…“sometimes these people for psychological or emotional reasons simply cannot work with other people; they are nois y, intrusive, abrasive, rudeà ¢Ã¢â€š ¬Ã‚  (Drucker 1990, pp. 183). As has been demonstrated, the not for profit and for profit organisations demonstrate areas of similarity and difference. By examining the work of Drucker, it has been shown that there is emphasis on the not for profit sector to adopt the management practices of the for profit sector. The following section will examine more specifically where these differences occur as an introduction to the possible differences in the way they approach the problem of bullying. Drucker summarises the general recruitment methods of the not for profit sector. He tells us that experienced volunteers are à ¢Ã¢â€š ¬Ã…“assigned to scan the newcomerà ¢Ã¢â€š ¬Ã‚  (Drucker 2001, pp. 47) and that à ¢Ã¢â€š ¬Ã…“then senior staffà ¢Ã¢â€š ¬Ã‚ ¦interview(s) the newcomers to assess their strengths and place them accordinglyà ¢Ã¢â€š ¬Ã‚  (Drucker 2001, pp. 47-48). He continues by saying that à ¢Ã¢â€š ¬Ã…“ (v)olunteers may be ass igned both a mentor and a supervisor with whom they work out their performance goalsà ¢Ã¢â€š ¬Ã‚ ¦these advisors are two different people, as a rule, and both, ordinarily, volunteers themselvesà ¢Ã¢â€š ¬Ã‚  (Drucker 2001, pp. 48). This reliance on existing volunteers to recruit and train newcomers returns us to the earlier point regarding the pressures on the not for profit sector in ensuring they have a suitable number of people to be able to raise the finances required and that the majority of the monies raised are channelled to the cause itself. The question can be asked as to the amount of training the selectors receive and the criteria that they employ when making selection decisions. The for profit sector, especially in a large business such as that being examined in this paper, would have a dedicated team working on recruitment and employing advanced recruitment methods such as psychometric testing in their process. Whilst they still have the pressures of achieving the bot tom line, they are not subject to the scrutiny of outsiders as to how they reinvest their profit into the support areas. This subject received a large degree of publicity a few years ago when questions were raised regarding the percentage of a donation which actually went to the à ¢Ã¢â€š ¬Ã‹Å"deserving causeà ¢Ã¢â€š ¬Ã¢â€ž ¢ and how much was spent on administration costs. In 2000, the BBC reported that à ¢Ã¢â€š ¬Ã…“the National Society for the Prevention of Cruelty to Children (NSPCC) spent a total of  £38m on fundraising, administration and campaigning (and)  £28m went on childrens servicesà ¢Ã¢â€š ¬Ã…“ (BBC 2000, page not given). Similarly, the Guardian newspaper in 2005 reported on a donkey charity who, from a total income of  £111,665 spent less than $58,000 on the saving of donkeys (Guardian 2005). The organisation, Charity Facts, suggests that no more than 15% of donations should be spent on administration, but also questions the professionalism of management where less than 5% is spent on administration (Charity Facts website). The workers in both types of organisation show marked differences as well. The National Workplace Bullying Advice Line cites the NCVOs Survey of Job Roles and Salaries which found that à ¢Ã¢â€š ¬Ã…“there are around 130,000 charities and not-for-profit organisations à ¢Ã¢â€š ¬Ã‚ ¦ using around 3 million unpaid workersà ¢Ã¢â€š ¬Ã…“ (UK National Workplace Bullying Advice Line b). They also found that off these, two thirds are female. In terms of people management , the UK National Workplace Bullying Advice Line warns us that à ¢Ã¢â€š ¬Ã…“responsible charities will have conditions of employment similar to those of any reasonable employer; however, many charities have few or no conditionsà ¢Ã¢â€š ¬Ã…“ (UK National Workplace Bullying Advice Line b). Volunteers are not protected by employment legislation as paid employees are. The government sponsored website, DirectGov.org recommends t he use of a volunteer agreement that à ¢Ã¢â€š ¬Ã…“helps both the organisation and its volunteers by making expectations clearà ¢Ã¢â€š ¬Ã‚ ¦both agreements incorporate current thinking on what is good practice in managing volunteers. They also address the unlikely possibility of volunteers being considered employees in the eyes of the lawà ¢Ã¢â€š ¬Ã…“ (Direct Gov website, page not given). Their sample volunteer agreement covers equal opportunities but makes no reference to harassment or bullying. Volunteers do have the same rights as paid employees under the Data Protection Act. BQ plc. and Cancer Research UK. BQ is the leading DIY and garden centre retailer in the UK and Europe and the third largest in the world. Their turnover in 2005 was  £3.9 billion and this resulted in a profit of  £208.5 million. They employ over 38,000 employees in their 331 UK outlets. They are part of the Kingfisher Group (summarised from BQ company information). Cancer Researc h are the UKs leading cancer research charity, spending  £257 million a year on funding research into the disease and increasing public awareness. Their governing structure comprises a chief executive and executive board, a scientific executive board, trustees and members. The trustees advise and support the board in implementing their strategies whilst the members act in a role similar to shareholders with their most important role being the election of trustees (summarised from Cancer Research website). The two main sources of funds for Cancer Research are long term monthly donations from members of the public and the charity shops. Over 1 million people donate monthly to the charity raising over  £5 million a month. The 600 shops run by the company and selling both donated goods and new items raised  £61.9 million in the financial year 2004/2005. The shops are staffed by around 15,000 voluntary workers, although this figure fluctuates on a constant basis and includes those who volunteer for short periods of time (summarised from Cancer Research website). Methodology. The primary research was designed to be able to quantify and qualify the attitudes and actions of the two companies around the subject of bullying. Face-to-face interviews with representatives from both the personnel and store management functions were used initially as it was thought that the nature of the subject could be seen as being controversial and therefore the expected response rate from a postal or electronic questionnaire would be too low to be able to achieve a worthwhile conclusion. The writer was able to gain access to representatives from both organisations to conduct these interviews. The questionnaire was based to some degree on the recommendations made by ACAS and CIPD as to what steps employers should take to minimise and deal with incidents of bullying. Further questions were added and both qualitative and quantitative information was gathered. The respondents were briefed beforehand that the survey was a general review of bullying and harassment policies rather than looking at how they viewed their responsibilities as it was felt that this would affect their replies adversely. Following these interviews it was noted that both organisations had a policy of conducting regular employee attitude surveys and it was felt that reviewing these would be of benefit to the research. However, on closer examination of the survey results, it was found that there was no direct information that was of relevance to this research and they therefore have not been included in this paper. The third area of research was analysing statistics from the two companies relating to why people left the business, grievances made and any legal action in terms of constructive dismissal or discrimination legislation. It was felt that this information may be able to support the answers received from the interviews in certain areas, but once analysed , proved to be disappointing. The writer was given access to groups of employees within a working group context to be able to gain an insight into their views on bullying. They were briefed beforehand that they were not expected to talk about specific incidents that had either occurred to them or to their colleagues, but that the purpose was to gain their opinion on the subject. Several limitation are noted in the methodology. Firstly, as the subject being examined is one with legal and public perception connections, it would be expected that the respondents may give the à ¢Ã¢â€š ¬Ã…“rightà ¢Ã¢â€š ¬Ã‚  answers rather than describe the actual situation. As mentioned, to overcome this, the specific research questions were not raised with the respondents. Despite this it is still possible that model answers were given and the extra action of reviewing company information on leavers, grievances and potential legal cases was designed to lessen this even further. However, it mu st be noted that duties under the Data Protection Act means that not all information was available. Secondly, the potentially sensitive nature of the subject made the management of the discussion groups difficult. The aim was to avoid any accusations or hearsay on incidents of alleged bullying and to gain the employees perception of degrees of responsibility between themselves and their organisation. The results have been presented to support this and any references to specific cases, either actual or alleged have been omitted. Results. Results from personnel representatives. BQ had a much more robust attitude towards the issue of bullying. Their senior management team had produced a written statement that was included in the company literature. Cancer Research UK had no formal written statement on bullying but the respondent believed them to be fully aware of the possibility of it occurring. The BQ policy, which is covered in the induction received by all employees conta ins specific examples as to what would be considered bullying and states that actions that would be considered bullying are not limited to these examples. Cancer Research believed that using such examples may make it difficult to accuse someone of bullying if their actions were slightly different to the examples. Whilst all new volunteers receive an induction, the personnel policies are not covered in detail. Both organisations have policies which state that incidents of bullying would be dealt with under the disciplinary procedure. However, they were relatively unaware of the full range of actions that could be considered as bullying and gave a limited number of examples of behaviours concentrating mainly on the more obvious ones. When asked about the steps they take to prevent bullying, neither organisation referred to actions during recruitment. Both said they conducted staff surveys and would use normal channels of communication to raise awareness and allow the opportunity for people to raise issues. The BQ approach was much more structured and proactive, utilising other strategies to highlight possible problems such as exit interviews and cases of actual or threatened legal action. The Cancer Research approach was much more reactive, relying on others to raise the issue. The BQ managers and supervisors were reported to have a large degree of training and support when dealing with issues such as bullying. The nature of the organisation means that each worksite has its own personnel representative who is on hand to coach and support managers and supervisors. Cancer Research has significantly less resources to be able to offer the same level of support to their managers and supervisors at each individual site central support is available but is under a large degree of work pressure to deal with every request for support. Again, the approach by Cancer Research can be described as being reactive rather than proactive. However, it was at this stage of the research that first mention was made of the difference between employees and volunteers and the Cancer Research representative was clear on the fact that they were under no obligation to utilise a disciplinary process. They also stated that it would often be in the best interests of both parties just to à ¢Ã¢â€š ¬Ã…“let someone goà ¢Ã¢â€š ¬Ã‚  if there were issues around their actions. Both representatives believed that a large degree of the responsibility for minimising occurrences of bullying lay with the individual when asked the question specifically. They both felt that it was an action by an individual and that the person must have made the decision to carry out the act themselves. There was degree of expectation around personal behaviour expressed by both respondents, in that bullying would be viewed as socially unacceptable and the Cancer Research representative noted specifically that there would be a contradiction of actions in someone wishing to work voluntari ly for a charity and then bully a colleague. Neither recognised the employees legal responsibilities to not bully others. The BQ representative recognised the relevance of the psychological contract to the management of bullying, but the Cancer Research representative was not familiar with the concept and therefore could not comment on its relevance. Both representatives thought that there was little they could do proactively to stop bullying occurring and that it was the organisations role to deal with it once it had happened. Both commented that it was important to have the right environment to discourage it although their replies concentrated on awareness and working atmosphere rather than on identifying individuals who may carry out such actions. The BQ representative had a much more detailed view of cases of bullying within the business but said that they felt it was not a major problem for them. The Cancer Research representative admitted that they were probably unaware of some cases due to the organisational structure and the high turnover of volunteers. Both representatives identified that there could be an improvement in their selection processes to try and identify possible bullies before employing them. The BQ representative was more knowledgeable about procedures such as psychometric testing and the legal problems with references. The Cancer Research representative seemed to have more of a laissez faire attitude, suggesting that the nature of volunteering and the way they utilise them meant that there was little opportunity to conduct more in depth recruitment procedures. The Cancer Research representative also noted that the store managers were probably the most likely population to commit bullying and that many of these had been volunteers for a long time suggesting that they were taken on before the concept of bullying became a concern. Results from store management representatives. The store management representative from BQ supp orted the personnel representatives statement that there is a clear statement of commitment from senior management that bullying and harassment will not be tolerated. They agreed that it was made clear to all new employees. The Cancer Research store management representative echoed the assumptive view of their personnel representative in that it would be understood that this would be the case. The BQ representative agreed that there were examples of what would be considered bullying in the company handbook whilst the Cancer Research representative was not aware of any examples. This is not surprising as the personnel representative had stated that the policies were available for volunteers to examine rather than them being expected to read them it is possible that the store representative had not seen them. This is supported by the answers to the next question where the BQ store representative was aware that bullying would be dealt with under disciplinary procedures and the Cance r Research store representative assumed they would. The BQ store management representative was much more aware of how their organisation acts to prevent bullying and harassment whist the Cancer Research store representative showed a similar view to their personnel representative in that they thought it unlikely that someone who was prepared to volunteer to help others would bully their colleagues. This dichotomy was repeated when asked about the specific responsibilities of supervisors and managers in terms of identifying and managing bullying and how are these communicated to them. When asked what action they would take if there was an accusation of bullying, as would be expected the BQ store representative was able to give a much more detailed and substantial answer. They mentioned the role of the personnel representative in providing them with guidance and support. The reply from the Cancer Research representative showed a more individual approach suggesting that they would take it on themselves to make a decision. When asked how much it was the employees responsibility to not bully others, the BQ store representative seemed to have a much more practical view. They pointed out that whilst you should be able to expect certain levels of behaviour from people in society, there were many instances where these were not upheld and they saw it as being the same in an work environment with a certain expectation of employees but the need for the business to manage incidents where standards of behaviour were not upheld. The Cancer Research store representative gave an idealistic reply by suggesting that if someone had the desire to give their time voluntarily to help others less fortunate than themselves, they would be unlikely to then commit acts of bullying of other volunteers. Both believed the employees should be responsible for creating a positive working environment. Both store representatives saw little responsibility for the employer to stop bully ing other than deal with it if it occurred. Neither store representative was aware of any actual cases of bullying or alleged bullying having occurred in their businesses. Both store representatives thought there were no further actions that could be taken at the recruitment stage to lessen the potential for bullies to be in their organisations. Analysis of exit interviews, grievances and legal action. The results of the secondary research were disappointing . Although BQ had maintained good records in these areas, Cancer Research was less likely to have the information due to the nature of employment of their volunteers. Initially, neither sets of information added significantly to the research. On reflection, however, it became apparent that this supported the findings of the literature review that victims of bullying are unlikely to report it to their employers. Results from employee working groups. The employees seemed to have a good understanding of the concep t of bullying and both groups were of the opinion that it is a regular occurrence within workplaces. The Cancer Research group believed that it was more likely to occur in businesses with paid employees as in the volunteer status they believed people would find it easier to leave if they had any issues with their work or relationships with others. The BQ group identified the difficulties in determining what exactly constitutes bullying and were aware that certain workplace practices that most would take for granted as the culture or the à ¢Ã¢â€š ¬Ã‹Å"way things are doneà ¢Ã¢â€š ¬Ã¢â€ž ¢ in that particular place, could be seen as bullying to someone. Both groups felt that a large degree of responsibility rested with the employees to not bully others in the first place. The Cancer Research group were more likely to take some action themselves against someone who was bullying another person, the BQ group did not mention this option. When asked about the employers responsibil ity with regard to bullying, the BQ employee group mentioned the fact that the majority of cases of bullying were by managers towards subordinates, this had been mentioned by the representative from Cancer Research but was not emphasised as being an important point. The BQ working group felt that the organisation was responsible for creating the right management style that would not include elements of bullying as a way of getting work done. They felt that the organisations second area of responsibility was to deal with any reports of bullying by removing the individual from employment as they felt that lower levels of discipline allowing the individuals to remain would result in them reoffending. The Cancer Research group identified the employers responsibilities in a similar way commenting on the organisations role in determining the working environment, they also noted that the majority of cases of bullying were by a manager to a subordinate. Discussion. The results of the questionnaires show a definite difference as to the way a for profit and not for profit organisation view the issues surrounding bullying and their responsibilities in terms of managing it. The for profit representatives were much more aware and proactive around the issue and had policies and procedures in place both to prevent and deal with any incidents. The not for profit organisation indicated a lack of awareness of the potential for problems that seemed to result from their perception of the nature of their business. The for profit business viewed bullying as a distinct possibility and were aware of their responsibilities. The not for profit organisation showed a less business-like approach, seeing the fact that their volunteers were seeking to assist others and giving their time freely as a contraindication of the likelihood of bullying being a possibility. Whilst both organisations general view was that it was the employees individual responsibility to treat their colleag ues with respect, the for profit business showed a much more robust system of making sure employees were aware that it was unacceptable behaviour and for dealing with it if it did occur. Neither organisation identified significant improvements they as businesses could make on being more proactive in stopping the problem occurring and this could be due largely to the fact that neither business reported it as being a major issue. A conclusion from this could be proposed as being that the organisations were unaware of the degree of bullying that takes place in their business. The literature review indicated that bullying is a difficult concept to define and highlights that what one person may consider as bullying, another would not. The representatives from neither organisation were able to provide a full description of what types of behaviour would be considered to be bullying although the personnel representative from the for profit business had the most detailed understanding and this would be expected due to the nature of their role. It is possible therefore that incidents of bullying are more numerous in both organisations than they realise and this would limit the degree of action they could take to control the occurrence. Although both organisations indicated that bullying would be dealt with under their disciplinary policy, neither indicted an understanding of the legal aspects. This again indicates a lack of awareness of the concept of bullying and may be a reason why they felt there was little more they could do as an employer about the problem than the steps they were already taking. The literature review indicated that the incidence of bullying is higher in the not for profit sector than the for profit sector. This makes the research results more disappointing as the not for profit sample showed less awareness of and procedures for the management of bullying. Whilst both organisations felt a large degree of the responsibility for managing bullyi ng came from the employee themselves, the not for profit respondents indicated this to a higher degree than the for profit representatives, citing that they felt that the nature of volunteering would not attract the type of person who would bully. This is in direct contradiction of the findings of the literature review which found that serial bullies, in particular, are attracted to work in the volunteer sector. Whilst the for profit company had a grievance procedure in place which could be used for employees to report incidents of bullying, they felt that employees would be able to speak with their manager in the first case if they had any complaints. The not for profit representatives gave raising it with the manager as the main course of action for an employee who was being bullied. Whilst the for profit business showed a greater awareness of the issue of bullying, both organisations placed more emphasis on the management of bullying as being an individual responsibility of th eir employees i.e. they saw it as a concept that is unacceptable within society and therefore unacceptable in the workplace. Processes were in place to deal with managing the issue but although noticeably less existed in the not for profit organisation, neither business showed a proactive approach of seeking out bullying, the processes designed more as a reactive response should it occur. A major conclusion which can be drawn from this research is the findings from the employee working groups when compared the comments of the personnel and store management representatives. The personnel and store management representatives approached the issue of bullying as a problem that occurs between employees whereas the employee working groups highlighted the fact, as was found in the literature review, that majority of incidents of bullying are cases where a manager has bullied a subordinate. It was employee working groups who suggested that the employers responsibilities lay not only with dealing with cases of bullying, but also around the way the culture or working environment were, an area which they saw as being wholly in the domain of the employer. Furthermore, if the emphasis on the prevention and management of bullying by both organisations management teams concentrates on colleague to colleague bullying, the steps that they currently take would be insufficient to dissuade manager to subordinate instances as the emphasis is on the managers themselves to deal with and report instances. Similarly, the lack of actions to identify potential bullies at the selection stage, particularly by Cancer Research, again indicates a reactive rather than proactive approach to the problem. Conclusion. The literature review found that there is a high level of bullying within businesses reported through independent help lines and that there is a reluctance from those subjected to bullying to report these cases to their employer. The reasons for this were seen to be a lack of support from the employer which the victims feel may lead to the problem becoming worse rather than being solved. Linked to this is are the difficulties in defining bullying a such as what it is the personal perception of the person on the receiving end as to whether the actions against them could be classed as bullying. The legal situation does not help the victim as there is no direct recourse in law as there is in cases of discrimination. It was also found that whilst not for profit organisations are being encouraged to adopt many of the practices of the for profit sector, this does not filter down to the area of bullying and harassment. The businesses studied show a general view that the issues of bullying is the responsibility of the individual as it is classed as an antisocial action and that their responsibilities as employers be it of paid or unpaid staff centre around the dealing of it when it has happened without necessarily encouraging or facilitating the repor ting of it. Similarities can be drawn with the application of a legal system, that is, tell people not to do it and punish them if they do it. This leads to an apparent underestimation by both organisations as to the occurrence of bullying in their businesses. The employers also showed a lack of awareness of the role of management in bullying itself. The employee groups were aware of this and it was found in the literature review that this is the most common form of bullying. Unless businesses can ensure they create a climate or culture in which the management demonstrate to their employees that bullying is not acceptable, they will not become aware of the high level of bullying that exists or be able to deal with it effectively. Actions would be required by both organisations to be more proactive in their management of the bullying issues. They currently fail to recognise their responsibilities in preventing its occurrence, an area in which they could take more actions. Both org anisations, but particularly the not for profit example, should develop more robust selection procedures to identify potential bullies during recruitment. More actions and awareness are also required in the development of the organisational culture and management style to realise and accept that these aspects of the business can support the occurrence of bullying. Neither business seemed aware of the importance of these ands whilst the not for profit business may have a disadvantage in the nature of the business and lack the financial resources to be able to invest in doing this, they should not be able to use the volunteer status of the majority of their workers as an excuse. The for profit business can have not explanation for their lack of action other than a failure to recognise the nature and causes of bullying. Unless the employers in both cases accept their responsibilities for the issue of workplace bullying, it will remain a characteristic of businesses and continue to have a detrimental effect on their operations be it in terms of profit or their ability to bring about a change in people. Bibliography and references. ACAS (2007). Advice leaflet Bullying and harassment at work: guidance for employees. Accessed at: https://www.acas.org.uk/index.aspx?articleid=797 on 9/04/2007. Adams, A. (1992). Bullying at Work: How to Confront and Overcome It. London: Virago Press. Barbeito, C. L. (2003). Human Resource Policies and Procedures for Nonprofit Organisations. New Jersey: John Wiley and Sons. Bass, B.M. (1960). Leadership, Psychology, and Organizational Behavior. New York: Harper Brothers. BQ company information (date not given). Accessed at: https://www.diy.com/diy/jsp/bq/templates/content_lookup.jsp?content=/aboutbandq/2004/company_information/general.jspmenu=aboutbandq on 9/04/2007. BBC (2000). Childrens charity in spending row. Accessed at: https://news.bbc.co.uk/1/hi/uk/1060802.stm on 13/04/2007. Bird, C. (1940). Social Psych ology. New York: D. Appleton-Century Company. Brower H.H, Shrader C.B. (2000). Moral Reasoning and Ethical Climate: Not-for-Profit vs. For-Profit Boards of Directors. Journal of Business Ethics, Volume 26, Number 2, July 2000, pp. 147-167(21). Buchanan, D. Huczynski, A. (2004). Organizational Behaviour: An Introductory Text. Harlow: FT Prentice Hall. Cancer Research website. (22/05/2006). How we are governed. Accessed at: https://www.cancerresearchuk.org/aboutus/whoweare/howwearegoverned/ on 9/04/2007. Charity Facts website. (Date not given). What is a Charity? Accessed at: https://www.charityfacts.org/charity_facts/index.html on 13/04/2007. CIPD (2006). Harassment at work. Accessed at: https://www.cipd.co.uk/subjects/dvsequl/harassmt/harrass?cssversion=printable On 9/04/2007. Direct Gov website. (Date not given). Your employment rights. Accessed at: https://www.direct.gov.uk/en/HomeAndCommunity/Gettinginvolvedinyourcommunity/Volunteering/DG_10038499 on 13/04/20 07. Djurkovic, N. McCormack, D. Casimir, G.(2006). Neuroticism and the psychosomatic model of workplace bullying. Journal of Managerial Psychology, Volume 21, Number 1, 2006, pp. 73-88(16). Drucker, P.F. (1990). Managing the Non-Profit Organization: Principles and Practices. London: Collins. Drucker, P.F. (1992). Managing for the Future. New York: Penguin Group. Drucker, P.F. (2001). The Essential Drucker. Massachusetts: Harvard Business School. Edmunds, V. Hopkins, M. Williams, A. (2003). Harassment at Work. Bristol: Jordans. Field, T. (1996). Bully in Sight: How to Predict, Resist, Challenge and Combat Workplace Bullying Overcoming the Silence and Denial by Which Abuse Thrives. Independent publication. Graves, D. (2002). Fighting Back: How to Fight Bullying In the Workplace. New York: McGraw-Hill. Guardian.(2005). Show me the money. Friday October 21, 2005. Hadikin, R. Oà ¢Ã¢â€š ¬Ã¢â€ž ¢Driscoll, M. (2000). The Bullying Culture.Oxford: Butterworth Hein emann. Health and Safety Executive. (2007). Why tackle work-related stress? Accessed at: https://www.hse.gov.uk/stress/why.htm on 9/04/2007. Heames, J. Harvey, M. (2006). Workplace bullying: a cross-level assessment. Management Decision, Volume 44, Number 9, 2006, pp. 1214-1230(17). Hoel, H. Beale, D. (2006). Workplace Bullying, Psychological Perspectives and Industrial Relations: Towards a Contextualized and Interdisciplinary Approach. British Journal of Industrial Relations, Volume 44, Number 2, June 2006, pp. 239-262(24). Holme, C. A.(2006). Impact not intent. Industrial and Commercial Training, Volume 38, Number 5, 2006, pp. 242-247(6). Lee, R. Brotheridge, C.(2006). When prey turns predatory: Workplace bullying as a predictor of counteraggression/bullying, coping, and well-being. European Journal of Work and Organizational Psychology, Volume 15, Number 3, September 2006, pp. 352-377(26). Legge, K. (2005). Human Resource Management. Rhetorics and Realitie s. Basingstoke: Palgrave Macmillan. McElhaney, M. (2004). Aggression in the Workplace: Preventing and Managing High-Risk Behavior. Indiana: Authorhouse. Mullins, L.J. (2005). Management and Organisational Behaviour. Harlow: Prentice Hall. Namie, G. Namie, R. (2000). The Bully at Work: What You Can Do Illinois: Sourcebooks. Olsen, H. (2005). Workplace Bullying and Harassment: A Toolbox for Managers and Supervisors. New Zealand: CCH. Olson, B. J. Nelson, D. L. Parayitam, S. (2006). Managing aggression in organizations: what leaders must know. Leadership and Organization Development Journal, Volume 27, Number 5, 2006, pp. 384-398(15). Peyton, P.R. (2003). Dignity at Work: Eliminate Bullying and Create a Positive Working Environment. Oxford: Routledge. Pynes, J.E. (1997).Human Resources Management for Public and Nonprofit Organizations. New York: Jossey-Bass. Randall, P. 1997). Adult Bullying: Perpetrators and Victims. Oxford: Routledge. Rayner, C. Hoel, H. Co oper, G.L. (2001). Workplace Bullying: What Do We Know, Who Is to Blame and What Can We Do? London: Taylor Francis. Riggio, R.E. Smith Orr, S. (eds.) (2003)Improving Leadership in Nonprofit Organizations. New York: Jossey-Bass. Robbins, S.P. Judge, T.A. (2006). Organizational Behaviour. New Jersey: Prentice Hall. Meglich-Sespico, P. Faley, R. Knapp, D.(2007). Relief and Redress for Targets of Workplace Bullying. Employee Responsibilities and Rights Journal, Volume 19, Number 1, March 2007, pp. 31-43(13). Stalker, K (2000). à ¢Ã¢â€š ¬Ã‹Å"The Individual, the Organisation and the Psychological Contractà ¢Ã¢â€š ¬Ã¢â€ž ¢, the Institute of Administrative Management, July/August 2000, pp. 28,34. TUC. (2006). Bullying / Violence at Work. Accessed at: https://www.tuc.org.uk/h_and_s/index.cfm?mins=30 on 12/04/2007. UK National Workplace Bullying Advice Line. History and Statistics. (Date not given a). Accessed at: https://www.bullyonline.org/workbully/worbal.htm on 9/04/20 07. UK National Workplace Bullying Advice Line. (Date not given b). Bullying in the charity sector, voluntary sector and non-profit sectors. Accessed at: https://www.bullyonline.org/workbully/voluntary.htm on 9/04/2007. Wolf, T. Carter, B. (1999). Managing a Nonprofit Organization in the Twenty-First Century. New York: Free Press. Appendix 1: Questionnaire personnel representatives Do you have a statement of commitment from senior management regarding bullying or a clear statement that bullying and harassment will not be tolerated? BQ Ltd. Yes, this was produced some time ago about 3 years. There was a specific action to include this in the company literature. It states that bullying and harassment will not be tolerated at any level. Cancer Research UK Our senior management team are aware of the possibilities for bullying and/or harassment for our volunteers and would not tolerate it. There is no formal written statement regarding this. Do you have examples of unacceptable behaviour to illustrate what constitutes bullying and are these communicated to those who work for you? BQ Ltd. Yes, in our personnel policy on bullying and harassment, there is a full description of the types of behaviour that would be considered to be unacceptable. All employees receive an induction which covers the policy. Cancer Research UK We believe that this would be too limiting and that it would limit us in being able to take action should an incident occur that was not covered in the examples. We have a policy that states that bullying and harassment will not be tolerated. All our volunteers have access to this document. What type of behaviours would you constitute as being bullying? BQ Ltd. Our policy gives the examples of personal insults, constant, unsupported criticism, ridiculing in public or face-to-face, aggression, swearingà ¢Ã¢â€š ¬Ã‚ ¦things like that Cancer Research UK Picking on someone, being rude, discriminating against someoneà ¢Ã¢â€š ¬Ã‚ ¦. Does your policy state that bullying and harassment may be treated as disciplinary offences? BQ Ltd. Yes, in our personnel policy on bullying and harassment the actions that the company may take in reply to incidents are set out and are the same as the disciplinary procedure. Cancer Research UK Yes, we state this categorically. What steps does the organisation take to prevent bullying and harassment? BQ Ltd. As well as having a written statement and a policy which is included in induction, we arrange regular awareness training for managers and supervisors. We also conduct regular staff attitude surveys in which they are asked whether they have been bullied. We monitor our leavers and conduct exit interviews too which include a question on whether they feel they have been subjected to bullying and we report to the board of director on any actual or threatened legal action. Actions related to accusations of bullying would be included in this. Cancer Research UK We have a specific policy on bullying and harassment and would encourage individuals to report any cases. We have a regular survey of our volunteers where they are asked about their working relationships with their colleagues and believe any incidents of bullying would be highlighted in these. We have regular meetings with shop managers in which we would raise any issues we felt were important such as bullying. What are the specific responsibilities of supervisors and managers in terms of identifying and managing bullying and how are these communicated to them? BQ Ltd. As I said, all our manager undergo regular awareness sessions on issues including bullying. They all undergo a management or supervisory training programme which covers all aspects of their work including their re

Tuesday, May 19, 2020

Lab Practical Study Guide - 1424 Words

LAB PRACTICAL 2 * Skin * Comprised of all 4 main tissue types * Epithelial * Connective * Muscular * Nervous * Part of the integumentary system * Function: * Protection * Body temperature regulation * Vitamin D synthesis * Sensation to touch, pressure, pain and temperature * 2 main regions: * epidermis * 5 strata * corneum * top layer, cornified layer, layers of dead cells and soft keratin * lucidum * granulosum * spinosum * basale * deepest layer, contain melanocytes†¦show more content†¦irregular shape * Exceptions: * Umbilical vein carries oxygenated blood from the placenta to the fetus * Umbilical artery carries deoxygenated blood from the fetus to the placenta * Pulmonary artery brings deoxygenated blood away from heart * Pulmonary vein brings oxygenated blood to the heart * Heart * Atrium = receives blood * Ventricles = generates force to propel blood through circ. System * Av valves separate atrium and ventricle * Right atrium and right ventricle = tricupsid valve * Left bicupside valve * 2 systems * pulmonary = low pressure, too and from lung * systemic = high pressure, to and from rest of body * Pulmonary System * Return blood from the body to the right atrium, low in oxygen * Arrives in 2 large veins * 1) superior (upper) vena cava * 2) inferior vena cava * right atrium contracts and sends deoxy blood to right ventricle * passes through right AV valve tricupsid * right ventricle contacts and sends blood to lungs via pulmonary artery * passes through pulmonary valve * right ventricle powers the movement of blood through the pulmonary circulation * blood that returns to the left atrium from lungs *Show MoreRelatedA Laboratory Information Management System1693 Words   |  7 Pagesfor resources. It improves the shift of samples within a lab, which enhances the performance of all staff members. Using a LIMS allows improvements in data precision and this improves the performance of the lab, this insures that things don’t have to be revisited so it saves the laboratory time and money in the future. This type of system provides appropriate levels of security and this enables staff members to trace activity within the lab. There is greater access to resources when using a LIMSRead MoreStudy Guide1489 Words   |  6 PagesEN1320 Composition I SYLLABUS AND STUDY GUIDE TABLE OF CONTENTS SYLLABUS.......................................................................................................................................................................1 Course Summary........................................................................................................................................................2 Learning Materials and References ..............................................Read MoreMethods in Performing Assessment962 Words   |  4 Pagesassessment. â€Å"All learners are entitled to a fair assessment and should be given the best opportunity to demonstrate their ability† (Ann Gravels, 2008, preparing to teach in the lifelong learning sector) Authenticity: The work produced by learner in practical life. Currency: The work is still relevant at the time of assessment. Reliable: An assessment t is reliable when different examiners assessing the same work should award the same scores Sufficiency: Assessment covered by all the standardsRead MoreThe Implementation Of The 21st Century Essay1498 Words   |  6 Pagesstrategies in an attempt to provide a new foundation for laboratory learning. He made distinctions in the terms; activity (exercise), cookbook activity, deductive laboratory, discovery, discretion, experiment, hands-on, inductive laboratory, laboratory, practical work, openness, simulation and verification activity. These terms do not only provide a basis for discussion among science teachers but as an analytical tool to determine the usefulness and appropriateness of the laboratory activity. ClassificationsRead MoreTechnology And Science More Than World War II876 Words   |  4 Pagesinclude huge radar improvements, mass production of penicillin, new products, and nutrition advancements of foods. â€Æ' The first practical radar was created in 1935, though it wasn’t until the war that it saw vast improvements. Radars made the concept of a â€Å"surprise attack† nearly obsolete. This technology allowed nations to track incoming attacks from air, helped guide their bombers to targets, and directed anti-aircraft guns to aircraft high in the air. By constructing complicated electronics thatRead MoreWriting a Letter of Recommendation6680 Words   |  27 PagesWriting a Letter of Recommendation Addendum to Making the Right Moves: A Practical Guide to Scientific Management for Postdocs and New Faculty second edition Burroughs Wellcome Fund Howard Hughes Medical Institute Making the Right Moves: A Practical Guide to Scientific Management for Postdocs and New Faculty, second edition  © 2006 by the Howard Hughes Medical Institute and Burroughs Wellcome Fund All rights reserved. â€Å"Writing a Letter of Recommendation†: Electronic addendum publishedRead MoreThe Study Of A Nurse Educator865 Words   |  4 PagesThe Study of Nursing Nursing is the profession or practice of providing care for the sick and infirm. They have full responsibilities and dedication. They perform physical exams and health histories, provide health promotion, counseling, and education, administer medications, wound care, and numerous personalized interventions. They conduct research in support of improved practice and patient outcomes. Nurses do the best they can to provide the best care for patients. It is very important to takeRead MoreA Interview On The School Of Secondary Curriculum972 Words   |  4 Pagesfocus on eligible content, assessment anchors, and all auxiliary standards. Virtual instructors have the ability to remediate, personalize, and customize their courses to meet the needs of their students where Blended teachers can provide supplemental labs, discussion boards, and podcasts; all instructors are guided by scope and sequence documents. Hallmark 2: Structure the curriculum so that it is closely coordinated. Ms. Crow stressed PA Cyber’s curriculum is aligned to all Pennsylvania state andRead MoreA Research Study On Designing A Holistic Education Program At The University Of Washington1121 Words   |  5 Pagesby HCI principles, who is able to act as a bridge between the technologists building a product and the people using this technology. I am positive that the MHCI+D program at the University of Washington will guide me towards the next level and help me reach my goal. My undergraduate studies at the Birla Institute of Technology Science (BITS) – Pilani, India, has prepared me phenomenally well for the MHCI program. Aside from graduating with first division from the most sought-after department (ComputerRead MoreThe Impact Of Stem Extra Curricular Activities On Student Involvement1634 Words   |  7 Pagessubject areas, and 3. the important role makerspaces fill in addressing the need for positive, out-of-school experiences for underprivileged youth. In addition, the review will also cover what successful research methodologies have been employed to study similar topics in the past. Present state of underprivileged minorities in education and the economy STEM occupations are predominantly populated by White males. Whites and Asians are overrepresented in STEM fields, making up 71% and 14.5 % of the

Wednesday, May 6, 2020

Personality Profile Reflection Paper - 1336 Words

These tests are designed to inform us of our personality, and advantages and disadvantages that may come with it. The goal is to characterize patterns of behavior, emotions, and thoughts that a person has carried throughout their lifetime. Understanding these patterns of yourself and of those around you is beneficial for group dynamics. The more you know and understand your personality the better you will be able to see how others view and react to you. Personality assessments can help us locate and change our weaknesses. They can help us better understand our motivations, styles of communication, strengths and how well we work with others. In the following paragraphs, I will discuss the insights that I have gained through each†¦show more content†¦It is the power supply towards productivity effectiveness and efficiency. This strength is the perfect driving force for my futuristic strength. Without it, I would not be able to meet those future goals that I am so passionate about. I found it quite interesting that Positivity was listed in my top five strengths. Not that I think that I am a negative person, but I definitely didn’t think it would be one of my top three. People with the strength of Positivity are generous, optimistic, and enthusiastic. They have the ability to lighten the mood within groups and can turn a negative situation into an optimistic one. I have always been one to look at the glass half full and to find hope even in the middle of setbacks. While I don’t believe that my enthusiasm is always at a contagious level, I do think that I look at situations positively more than the average person. The Strategic theme allows you to sort through the clutter and find the best route (www.gallupstrengthscenter.com). People with the strength of Strategic look for different ways to progress and introduce a new way of thinking. I agree that I am a strategic thinker, but I disagree that strategic thinkers make quick decisions. I find it hard to make quick decisions because I tend to overthink and look at situations from multiple points of view and possible outcomes. My last strength that is listed in my top five strengths is Responsibility. PeopleShow MoreRelatedPersonality Profile Reflection Paper1743 Words   |  7 Pagesperformance in the workplace. To provide a personal perspective of personality characteristics, the International Personality Item Pool (IPIP) assessment was used to measure aspects of my personality and how these traits relate to working with others and life within an organization. Key observations provide specific insight into how these are applied to workplace behavior and interactions with others. Personal self-reflection related to workplace behavior is offered, including lessons learnedRead MoreSelf Assessment Of Leadership Practices1019 Words   |  5 Pagesbecoming an exceptional leader while rewarding, is one filled with numerous challenges. Developing the necessary skills required in order to successfully lead others is a life-long process. In this paper, I will discuss in details my leadership qualities. I wi ll include results from my Seven Habits Profile, evaluate my strength and weaknesses and adopt leadership theories that will help guide my self-evaluation. In addition, I will analyze proven theories that will help me address skills, weaknessesRead MorePersonality Profile Essay1107 Words   |  5 Pages Personality Profile MGT/360 Personality Profile In modern business, it is important to have a mindset of sustainability and environmentally friendly business practices. Two fundamental characteristics of an effective and sustainable leadership model are having the foresight of what the company is trying to attain and identifying the worth in the process and supplying the leadership to reach the companies goals. Leadership begins with trusting in the process, and adhering to theRead MorePersonality Profile And Pearson Assessment Results Essay1505 Words   |  7 Pagesâ€Å"Personality is the sum of ways in which an individual reacts to and interacts with others† (Robbins Judge 2009). We are all born with different personalities that are unique. The qualities that make up one’s personality are specific to their life’s purpose. It is our job as humans to identify how to best use our personalities for the greater good and make a difference. According to the Myers-Briggs Type Indicator, my personality was determined to be ENFP. As an ENFP, I thrive when I am aroundRead MoreAnnotated Bibliography On The Implications Of Psychopathic Personality Traits For Successful And Unsuccessful Political Leadership1312 Words   |  6 PagesImplications of psychopathic Personality traits for successful and unsuccessful political leadership. Journal of Personality and Social Psychology, 103(3), 489-505. Lilienfeld et al., (2010) examined the attentiveness of psychopathic personality traits that aligned with job performance and leadership of the past presidents including George W. Bush, whereas their successful or unsuccessful behaviors were a matter of public records. The description of a psychopathic personality is conveyed as superficialRead MoreColl 148 Critical Thinking Entire Course - Devry1308 Words   |  6 Pageshttp://acehomework.com/searchquick-submit.sc?keywords=COLL+148 If You Face Any Problem E- Mail Us At JohnMate1122@gmail.com Week 1 Journal Question 1: If you have a disagreement with your supervisor at work. Question 2: If your class paper or project receives a failing grade from your professor. Question 3: If you are having a disagreement with someone for whom you care deeply for. Question 4: If you see that someone is struggling and having a hard time â€Å"making it† Question 5: NowRead MoreColl 148 Critical Thinking Entire Course - Devry1308 Words   |  6 Pageshttp://acehomework.com/searchquick-submit.sc?keywords=COLL+148 If You Face Any Problem E- Mail Us At JohnMate1122@gmail.com Week 1 Journal Question 1: If you have a disagreement with your supervisor at work. Question 2: If your class paper or project receives a failing grade from your professor. Question 3: If you are having a disagreement with someone for whom you care deeply for. Question 4: If you see that someone is struggling and having a hard time â€Å"making it† Question 5: NowRead MoreMy Personal Reflection On Micro Teaching982 Words   |  4 PagesMicro-Teaching Reflection I had the pleasure of completing the Micro-Teaching Project at Morningside Elementary School, alongside my mentor teacher, Ms. Beccy Anderson, in her Kindergarten classroom. In this paper, I will share with you a personal reflection of my experience; the process, the school, the mentor teacher, the students, and the lessons. The Process Beginning the Micro-Teaching Project was a simple task, as I was able to plan ahead. Prior to the semester beginning I spoke with Ms. BeccyRead MorePhilosophy Paper #1: Personal Identity1046 Words   |  5 PagesPhilosophy Paper #1: Personal Identity What is personal identity? This question has been asked and debated by philosophers for centuries. The problem of personal identity is determining what conditions and qualities are necessary and sufficient for a person to exist as the same being at one time as another. Some think personal identity is physical, taking a materialistic perspective believing that bodily continuity or physicality is what makes a person a person with the view that even mental thingsRead MoreDouble Indemnity Film Analysis756 Words   |  4 PagesThe movie Double Indemnity is a film-noir style of film directed by Billy Wilder and released in 1944. This paper explores the formal elements displayed in the selected clip as well as the stylistic choices made by the director. The clip lasts for two and a half minutes and is comprised of five shots. The sequence takes place amid downtown Los Angeles and centers on the events of an insurance representative returning to his office at nighttime. The first shot features Mr. Neff, the protagonist

Financial Planning and Forecasting

Question: Discuss about theFinancial Planning and Forecasting. Answer: Introduction Traditionally, purchasing a new car always involve two parties namely the buyer and the seller (car dealer). However, with the introduction of the employer in a car purchasing deal, the employees can only save a lot of through a leasing arrangement known as the salary sacrifice and Fringe Benefits Tax (FBT). Likewise, the employees have been saved the stress of doing a lot of paperwork to obtain car loans. This paper will; one, elaborate the application of salary sacrifice and how it works; two, provide examples to illustrate the calculation of salary sacrifice; three, define Fringe Benefit Tax (FBT) and how its introduction would impact the application of salary sacrifice; and four examine the comparison between salary sacrifice and borrowing money to purchase a car. The assignment uses the Australia as the case study because salary sacrifice and FBT is applicable here. Definition of Salary Sacrifice The Salary sacrifice is also known as the remuneration packaging or salary packaging. It refers to an arrangement between the employee and the employer where the former forgoes part of future wages or salary to finance a car while the latter provides them while a benefit of the same value as the foregone salary (Carr Chan, 2004, p. 3). This is a form of novated lease, as it is known in Australia, where an employer (a new party is introduced in a purchase agreement. The employer makes the car payments on behalf of the employee out of the pre-tax income. The whole process is straightforward and simple (HR Block, 2016). How it works Novated leasing via salary sacrifice can be stretched between two and five years after which the buyer (an employee in this case) can either trade the old car for a new model; i.e. a new lease agreement or pay a pre-determined buy-out amount and keep the leased car (The Fleet Network, 2016). Many people confuse novated lease and care to rent. However, it should be understood that car rental that takes place in the airports involves paying a considerable amount of money for already used cars. While, novated lease involves dedicated a particular portion of your salary to pay for a new car (Kluwer, 2016, p. 67). Under salary sacrifice via novated lease, the employer leases a new car on behalf of his/ her employee although the payment responsibility lies with the employee and not the employer. Deductions are paid from the employees salary before the taxable income is calculated which reduces the tax bills for the employee (Insight Accounting, 2016, p. 31). Examples Example One Calculate the amount saved per year by an employee, earning a gross salary of $50,000 annually, who want to purchase a new car with a price tag of $ 27,091 using salary sacrifice. The car is expected to cover 15,000 km per annum under a lease term of five years. The expected total annual cost of operating the car is $ 10,583, GST inclusive. The cost comprises of financial expenses, maintenance fees, Fuel, Tyres, Registration, and Insurance. Solution Savings made using Salary sacrifice Without Sacrificing ($) With sacrificing ($) Gross Salary per Annum 50,000 50,000 Less: motor Vehicle 0 5,422 FBT 0 0 GST from the employee's contribution 0 468.27 Sub Totals 50,000 44,109.73 Add: tax credits (input) 0 961.32 Taxable Income 50,000 45,070 Taxes 9,300 7,747 Net salary before contribution 40,700 37,323 Less: Contribution 10,573.92 5,151 Net Income 30,126.08 32,172 Salary sacrificing benefit in a year 2,045 Note: During the lease term the employee will save a total of $ 10,225 ($2,045*5) Example Two: Determine the amount saved per year by an employee, earning a gross salary of $100,000 annually, who want to purchase a new car with a price tag of $ 67,825 using salary sacrifice. The car is expected to cover 15,000 km per annum under a lease term of five years. The expected total annual cost of operating the car is $ 21,466, GST inclusive. The cost comprises of financial expenses, maintenance fees, Fuel, Tyres, Registration, and Insurance. Solution Savings made using Salary sacrifice Without Sacrificing ($) With sacrificing ($) Gross Salary per Annum 100,000 100,000 Less: motor Vehicle 0 8,860 FBT 0 0 GST from the employee's contribution 0 1,152 Luxury vehicle charge 0 18 Sub Totals 100,000 89,970.00 Add: tax credits (input) 0 1,958 Taxable Income 100,000 91,928 Taxes 26,700 23,551 Net salary before contribution 73,300 86,377 Less: Contribution 21,541.00 12,680 Net Income 51,758.00 55,697 Salary sacrificing benefit in a year 3,938 Note: During the lease term the employee will save a total of $ 19,690 ($3938*5) Benefits of Salary Sacrifice There are several benefits associated with salary sacrifice. First, it is cost effective. An employee pays for the leased car using the pre-tax income i.e. the amount of contribution is not subjected to tax. Second, an employee attains a higher buying power if he/ she obtains the novated lease via a fleet company. That is, the employee would get a larger discount by using the fleet company as compared to obtaining the lease under dealership (Straton, 2016, p. 67). Third, obtaining salary sacrifice via novated lease is flexible. A buyer can easily exchange the car for a new model at the end of the lease period. Depending on the structure of the lease, the buyer can either get a new car at the end of the period or pay the residual cost and retain the old car (Pyefinch, 2016). Lastly, the servicing of the car is done by the fleet company, therefore, saving the employee time that would have been spent seeking the servicing. Likewise, the employee does not incur the servicing cost because the costs are already included in the lease payment (Carr Chan, 2004, p. 5). Definition of Fringe Benefit Tax The employees benefit that arises from novated lease can be subjected to Fringe Benefits Tax (FBT) which is referred to like an individual tax payable imposed by the Federal government on the benefits arising from salary packaging benefits (Australian Government, 2016, p. 5). The employer has the responsibility of paying the FBT on the benefits received by their employees under the sacrificing agreement. The FBT reduces the amount of salary received by the employee. The introduction of the FBT was introduced by the Federal Government of Australia during the 2011/ 2012 budget announcement (Straton, 2016). However, it should be noted that some employers like those in public hospitals, health charities, and public benevolent organizations are not subjected to FBT unless the total benefits offered to an employee exceeds the acceptable threshold (The Fleet Network, 2016, p. 43). How it Would Affect Salary Sacrifice The Fringe Benefits Tax is determined using the statutory Formula method provided by the Federal government. The FBT payable per annum is established by exercising the statutory percentage on the cars FBT Base value (which refers to the purchase price fewer government charges). The figure obtained is then multiplied by the number of days the employee used the vehicle, gross-up factor (which is a constant of 2.0647) and the FBT rate (current standing at 46.5%) (Carr Chan, 2004, p. 11). Conversely, it should be pointed out that the statutory percentage is based on the number of kilometres the vehicle travelled in a year (note that there exist no difference between private and business use). The statutory percentages announced by the Federal government were as follows Kilometres travelled in a year Statutory Percentage 14,999 km and below 26% 15,000 to 24,999 20% 25,000 to 39999 11% Over 40,000 7% Calculating FBT: Example Calculate the FBT tax payable for a Novated lease involving a car with an FBT base value of $50,000 which covers 20,000 km in an FBT year (agreement entered in 2011). The employee has the opportunity of using the car for 365 days in a year. Also note that a full FBT year comprises of 365 days (not a leap year). Solution The taxable Value is calculated as follows; = Base Value * Statutory Percentage * Days available for use/ Days during a full FBT year = $50,000 * 20% * 365/365 = $10,000 Calculating FBT tax payable = Taxable Value * Gross-up Factor * FBT rate = $10,000* 2.0647* 46.5% =$96,600.85 The calculated FBT tax payable is subtracted from the employees package as an expense. FBT is a liability that reduced the savings under the Novated lease. Therefore, the FBT tax payable reduces the employee benefits. Although this is an expense, the employee would still save a reasonable amount compared to either obtaining a loan to finance a car or buying it without salary sacrifice. Comparison Between Salary Sacrifice and Borrowing Money for a Car A comparison between salary sacrifice through Novated lease and car loan indicates that the former comes with much benefit. A loan is financed using a post-tax income while the lease is financed using pre-tax income (HR Block, 2016). The buyer lowers the taxable income leading to more benefits under Novated lease. The same case applies to comparing Novated lease and normal payments for a car (The Fleet Network, 2016, p. 51). Conclusion The study has established that the employees benefit more under the salary sacrificing via Novated lease. This attribute is evident under the calculations comparing financing a car with and without salary packaging. However, it has also been established that FBT tax payable that was introduced by the Australian Federal Government reduces the employee benefits under Novated lease. Irrespective of the changes brought about by the introduction of FBT, employees still enjoy reasonable benefits. References List Australian Government, 2016. Salary sacrifice arrangements for employees, Sydney: Australian Taxation Office. Carr, S. A. Chan, C., 2004. New Zealand?s Fringe Benefit Tax 20 years on: An Empirical Investigation into Employers? Perception. New Zealand Journal of Taxation Law and Policy , Volume Vol. 10, No. 3. , pp. pp. 3-11. HR Block, 2016. What Is Salary Sacrifice?, Sydney: HR Block. Insight Accounting, 2016. Novated leases and FBT explained, Sydney: Insight Accounting. Kluwer, W., 2016. Australian Income Tax Legislation 2016. Sydney: s.n. Pyefinch, J., 2016. Everything you need to know about novated leasing, Australia: Cars Guide. Straton, 2016. Novated Leasing Salary Packaging , Sydney: Straton. The Fleet Network, 2016. What is salary sacrificing, and how can it benefit me?, Sydney: Fleetnetwork.com.

Wednesday, April 22, 2020

Significance of travel in Bashos Narrow Road Through the Backcountry Essay Example

Significance of travel in Bashos Narrow Road Through the Backcountry Paper Questing for Connections to the Past Waldo Ralph Emerson said Though we travel the world over to find the beautiful, we must carry it with us or we find it not. In Bash?Is Narrow Road through the Backcountry, exactly this sentiment is realized in the literary capture of North Japans natural beauties on his Journey for poetic enlightenment and motivation. This work is the story of the Journey that Basho began near the end of his life in order to attain inspiration for writing poetry, specifically in haiku-type forms. Bash? Is chosen path mirrored that of Saigy?, a well respected monk and poet, which ran through the ocations of residence and inspiration of various other notable Japanese poets and writers. The travel tale has long been held in high public regard and is widely known as one of the most iconic pieces of Japanese literature. Basho had a fascination with nature and a rare bond with his surroundings, but by pursuing the trail first blazed by Japanese poets of old, Saigy? in particular, Basho hoped to perfect his art and find inspiration by connecting to the locations of those poets inspiration from long before, and had a much greater impact than one could have predicted. One of the early encounters with a place formerly associated with a past figure that Basho describes poetically is the arrival to the Sunlit Mountain, Nikko. We will write a custom essay sample on Significance of travel in Bashos Narrow Road Through the Backcountry specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Significance of travel in Bashos Narrow Road Through the Backcountry specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Significance of travel in Bashos Narrow Road Through the Backcountry specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Basho explains that the mountain was named Nikko by Master Kukai, a monk who started a temple on this mountain. Basho also explains the significance of the mountains name and tells of how he feels Kukai has in a way predicted and blessed their trip. Observing the mountain exemplifies what Basho is trying to accomplish on this journey as he quickly scribbles down a self-admittedly simple and quick verse. Though simple, this is exactly what Basho is looking for: an opportunity to observe hat inspired the poets of old, which gives him the motivation to write. The works of Kukai had given him the basis for which to write upon. The haiku reads yes, how brilliant! /green leaves, young leaves/luminous within and without Kukai having named the mountain as the Sunlit Mountain, Basho would have never had the inspiration to write about the luminosity of the scene. Though no direct credit to Kukai or the mountain is mentioned in the poem, there is a direct link to both. At UnganJi, Basho is inspired to write about the hut of his former Zen meditation teacher, Butcho. A slightly melancholy haiku is written about the vacant, decrepit hut. This is a deep and emotional example of the inspiration that Basho sought. Evident in his haiku is the sadness from the lost connection to his Zen master alongside the majesty of the place which he is writing about, which combine for a beautiful piece of poetry. By no other force than by physically being at the site of the hut could a poem like that have been composed. Travel not only allows Basho to connect with the site which he is describing, but alsoin a more ethereal waywith his mentors and those ho preceded him. Most renown of these predecessor poets is Saigy? It, whom Basho modeled his path after. Along the way, various of Saigy? Its poetic inspirations and sites are mentioned and seen by Basho. Basho is particularly excited by one of these moving sites; the willow tree. In the eyes ot Bash? It, Saigy? It nas been immortalized in this tree and thus, standing in the shadow of the willows leaves and branches is like standing in the shadow of one of the great muses. This is a particularly rewarding experience for him, as Saigy? It is his guide and truest predecessor. This is reflected in the excitement of his writing about the experience of standing in his shadow. Various other times throughout Bash? Its text, Saigy? Its writings are referenced to help describe scenes about which Saigy? did not specifically write, which speaks to Bash? Its keeping of Saigy?Its writings and path in his mind throughout his Journey. A connection which is undeniably deeper than that with any other poet is made with Saigy? It because of this. Various other poets and their inspirations are mentioned throughout The Narrow Road Through the Backcountry: the Shirakawa checkpoint ritten about by Kanemori and Noin, and depicted in paintings by Kiyosuke and others, the twin pines in Takekuma, written about by Noin, the sites of old poetic inspiration which Kaemon tours Basho and Sora through, and a plethora of others. All of these sites possess their own feeling and give Basho unique motivations. Some of the places provide morose poetic inspiration, for which Basho is commonly known, while others cause the poet to drift away from his common tone and write in a much more upbeat manner; a testament to the true power of the natural beauty of Japan and impact of historical poets on Basho. This variety calls to the different inspirations which Basho was seeking. Instead of maintaining a stagnant style, as many of the less-travelled poets would have, Bash? Its Journey allows him to not only write about sights that he would have never otherwise experienced, but it also allows him to connect with other writing styles that he ordinarily may not have explored, causing a stark development of his own writing style. A common thread in all of Bash? Its inspirational writers, as pointed out by Haruo Shirane in the essay Double Voices and Bash? Its Haikai in Kerkhams Matsuo Bash?Its Poetic Spaces: Exploring Haikai Intersections, is that all of these writers are considered to be reclusive poets. Though the GenJi (the famous lovers), Ariwara no Narihira and Ono no Komachi were all well recognized and loved for their classical images in Japan, Basho aligned more with these less-renown, reclusive poets (Kerkham 1 11). This points to his history in Zen meditation and his monk-like lifestyle. Bash?Its Journey connects several of the residences of the recluse poets that he idealized before and allows him to unite the poetic forms and pasts of these poets into his own. By giving credit to these poetic redecessors in his works, Basho also changed the way that the ancients were perceived in Japan; causing the known poetic standards to shift from the classic writers of old to the reclusive writers Basho modeled (1 11). This shows the impact of not only the poets on Basho, but his effect on their legacies and the subsequent shift in future Japanese literature as a result. One of the major differences between Basho and the poets he follows is that Basho does not have the religious concerns of actually being a Buddhist monk, which allows him to write more freely. The religious oets had to be concerned with the Buddhist principles of renouncing the phenomenal world in which we live, while that often times met with the conflict of their love for the splendor of nature; this is particularly true of Saigy? It (67-68). In a way, then, Basho was able to take up the task that the priest poets likely would have enjoyed taking on, in being able to truly describe the full impact of nature. By the culmination ot the te xt, Basn? It provides haikus witn a much ditterent and generally upbeat tone, which speaks to his spiritual and intellectual enlightenment and overall hift in writing attitude and style. This enlightenment has been primarily generated by the writings of past poets and their inspirations, as evidenced by his poetry, which nearly always honors the writings and poets who wrote there before him, at some level. Bash? Its questing for inspiration had much larger implications than Just his self- development into a recognized poet, as it caused a dramatic change in the perception of classic Japanese literature and had a monumental impact on the future of Japanese texts. A path once blazed in the spirit of exploration and inspiration is gain used by Basho in the same means, but to a drastically different ends, largely due to the ability of the ancients to inspire and help him develop his art into a form that led to wide acceptance and yielded recognition for those ancients. word count: 1,346 Poets long past-on The long, enlightening road An inspiration Works Cited Kerkham, Eleanor. Matsuo Bashos Poetic Spaces: Exploring Haikai Intersections. 1st ed. New York: Palgrave MacMillan, 2006. 66-68; 110-112. Print. Davis, Paul, et al. The Bedford Anthology of World Literature: The Modern World, Present. Compact Edition. Boston: Bedford/St. Martins, 2009. 122-155. Print.