Standardized tests in Illinois Essay - 978 Words

nbsp;nbsp;nbsp;nbsp;nbsp;Standardized tests are administered to allow reliable and valid comparisons to be made among students taking the test. Two major types of standardized tests are currently in use; norm-referenced and criterion-referenced. A norm-referenced test is a test that has been given to representative samples of students such that norms of performance are established. Each student taking the test receives a score that can be compared to the norm or normal or sample of students. The scores are then reported in percentiles. The main purpose of these tests is to rank students along a distribution of performance. Because of this tests are likely to have items that are very difficult for the grade level so students can be†¦show more content†¦It also serves as a way for colleges to determine if a student is qualified to be admitted to the school. This test is a multiple-choice test that covers four areas: Math, Reading, English, and Science. nbsp;nbsp;nbsp;nbsp;nbsp;These tests use reasoning, analysis, problem solving, and what your previous knowledge of the subject is. It measures the kinds of tasks that college students are expected to learn (http://www.act.org, 2004). nbsp;nbsp;nbsp;nbsp;nbsp;The math part of the section contains 60 multiple-choice questions within a 60 minute section. The English part has 75 multiple-choice questions within a 45 minute section. So time is a factor. The reading part has 40 multiple-choice questions within a 35 minute sections and science has 40 multiple-choice questions within a 35 minute section. nbsp;nbsp;nbsp;nbsp;nbsp;â€Å"Taking the Scholastic Aptitude Test (SAT) and the American College Test (ACT) is perhaps the single most important event in a college-bound student’s junior-senior year† (McManus, amp; Luger, 1991). Each college’s requirements are different in allowing students to be admitted. You might have a high grade point average but score fairly low on your ACT but still be admitted. In vice-versa you might have a high ACT score but a low grade point average and still be admitted, also. nbsp;nbsp;nbsp;nbsp;nbsp;The SAT are standardized tests, formally called the Scholastic Aptitude Tests and are used by most collegesShow MoreRelatedEssay On Stop Common Core1108 Words   |  5 PagesStop Common Core Illinois is a non-partisan community of Illinois citizens united by our concerns about Common Core in Illinois. We are the typical people you can see whenever you open your garage doors to take your car out every morning. 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Australian Taxation Oxford University Press â€Myassignmenthelp.Com

Question: Discuss About The Australian Taxation Oxford University Press? Answer: Introduction The determination of tax residency for a taxpayer is very critical on account of the differential treatment that is extended to a particular taxpayer based on the underlying tax residency. This essentially is not limited to the sources of income that are taken into consideration but also the tax rate that are applied. The ATO offers differential tax rates and concessions for resident and non-resident taxpayers. In the wake of this differential treatment, it becomes pivotal to outline the tax residency and then apply the same based on the given facts of the taxpayer. Relevant Rule The nodal statute for tax residency status determination is subsection 6(1), ITAA 1936. This section tends to highlight the various conditions which in turn determine the tax residency of an individual for the financial year under consideration. Further, a tax ruling TR 98/17 is also found to be useful as it lists down the various tests that are available to individual taxpayers. For any individual, in order to get the tax residency, the only criterion is that one of those tests needs to be satisfied (ATO, 1998). As per TR 98/17 along with the subsection 6(1), ITAA 1936, the following tests for ascertaining individual residency status are available (Barkoczy, 2017). Domicile test In order to oblige with this test, there are two main conditions that need to be fulfilled. The first condition pertains to the respective taxpayer being an Australian domicile holder in accordance with the applicable statute i.e. Domicile Act 1982. Another condition that needs to be fulfilled is that the permanent abode of the individual taxpayer must be situated in Australia for the year under consideration. Failure to comply with either of the conditions would lead to non-fulfilment of this test and non-confirming of the Australian tax residency. Based on the underlying conditions, it becomes apparent that this is useful in determining tax residency of Australian domicile holders who tend to stay abroad for extended length of period on account of myriad reasons (Sadiq et.al., 2016). Resides test The word reside finds no mention in the statute law and hence reliance on various court cases and tax rulings commentary is the only source to determine the underlying parameters considered for this test. The key factors in this regards are outlined as follows (Nethercott, Richardson and Devos, 2016). The first factor takes into account the reason for which the taxpayer enters into Australia. In this regard, the higher the significance, the higher the chances of the taxpayer being termed as Australian resident. The significant reasons could be employment (more than six months preferably a year) along with education. In accordance with the IRC v Lysaght [1928] AC 234 case, another key parameter to be considered is the visit frequency to country or origin along with the underlying reason and the duration of such visits. The strength of personal and professional ties that the individual taxpayer has in Australia and country of origin needs to be compared as it is indicative of the commitment of an individual towards Australia. Also, the nature of social life that the taxpayer tends to reside in Australia and the similarity of the same to the life in the country of origin is also a significant factor. Along with the above factors, if required then the nationality of the taxpayer is also taken into consideration for tax residency determination. Superannuation test This above test is very specific and applied only for those taxpayers who are government employees and have to serve abroad due to foreign consignments or deputation on duty for these employees. The tax residency of these employees is dependent on their participation in the specific superannuation funds by way of regular contributions. If the obligation in relation to the dedicated superannuation fund is complied with, then irrespective of other conditions such as the duration of stay, visit of Australia, presence of family would not be considered and the underlying taxpayer would be classified as Australian tax resident (Woellner, 2014). 183 day test This given test is applied for determining the tax residency of foreign residents. In order to comply with the given test, the respective taxpayer needs to fulfil the conditions that have been outlined below (CCH, 2013). The respective taxpayer should have spent 183 days at a minimum in Australia being physically present in the financial year for which the tax residency is under consideration. It is not essential that this stay should be at one go or continuous and hence can be done on intermittent basis. Also, it is essential that there must be intention on the part of the taxpayer to settle on a permanent basis in Australia in the long term. This intention may be expressed through actions in this regard or an explicit statement regarding the future intent. Failure on the part of the taxpayer to comply with either of the two conditions outlined above would imply that the concerned taxpayer would not be categorised as a tax resident of Australia (Deutsch et. al., 2016). The relevant facts are summarised as indicated below. The country of origin for Minh is Malaysia. A work visa was granted to Minh in June 2016 and he migrated to Australia with family with the intention of starting a business. A family home is purchased in Melbourne where he starts living with his wife and children. However, Minh continues to have strong business interests in Malaysia and hence needs to stay there for quite some time. Meanwhile his family continue to stay in Australia and the children are enrolled in local school. In the wake of the above facts, the tax residency of Minh (the taxpayer) needs to be determined for 2016/17. The domicile test would not be applicable for Minh as he does not possess a domicile of Australia since he has just migrated to Australia on a work visa. Also, the superannuation test is not applicable in case of Minh as he is not a government employee who is serving abroad. Further, 183 day test would be applicable for Minh considering that that he is not an Australia resident. However, based on the information provided, it is apparent that Minh has spent only 120 days in Australia in the year FY2017 and thus fails to satisfy the minimum stay period condition of 183 days. Further, the intention to settle in Australia is also lacking on part of Minh. Hence, this test is failed. The last test that is applicable is resides test. However, even though his reason for migration is significant in terms of employment and subsequent business but he has not established any business in Australia. Further, for more than half the year, he continues to be in his country of origin maintaining very strong professional ties (stronger than Australia). Also, he maintains a flat in Kuala Lumpur and has cultural and social ties as well. Thus, considering the above, it would be fair to infer that this test is also failed. The main concern is to determine the impact of residency of Minh on the tax treatment extended to the investment income and assessibility of business income that is being earned from Malaysia. The tax residency is vital primarily because the assessable income determination is driven by the same. In accordance to s. 6-5(2) ITAA 1997, in case the given taxpayer is not a tax resident of Australia, then only the income arising from Australia would be taxable in Australia (Barkoczy, 2017). The foreign income if any for such a taxpayer would not be assessable in Australia. On the other hand, as per s. 6-5(3) ITAA 1997, in case the given taxpayer in an Australian tax resident, then the income from all the sources (i.e. domestic and foreign) would be taken into consideration for computation of assessable income and determining of the tax liability (Nethercott, Richardson and Devos, 2016). As has been highlighted above, Minh for the year 2016-17 is a foreign tax resident. Thus, in accordance with the relevant statute, no foreign income would contribute to assessable income. As a result, the business income along with investment income that is procured from Malaysia would be considered as foreign income and hence would not be subject to any taxation in Australia. No tax would be levied on the income that Minh derives from Malaysia in the form of investment and business income as these are categorised as foreign income and the same is not assessable for foreign tax residents such as Minh. For deriving assessable income, there are various means that have been prescribed in the tax law prevalent in Australia. In wake of the same, it is imperative that the various provisions regarding the same are outlined and then applied to the given case. Further, the amount of tax liability amounting from the application of different rules would also tend to vary which has also been outlined. Besides, the most likely scenario in relation to application of statute would be identified taking into consideration the available facts along with relevant case law and tax rulings. The key concern in this given case is to ascertain the three alternative ways in which the sales proceeds arising from the three townhouse sales can be recognised with regards to tax purpose. One of the key sections pertaining to assessable income is s. 6(5) ITAA 1997. It highlights that the income derived from ordinary concepts are referred to as ordinary income. Based on case laws and tax rulings, a plethora of sources have been identified in this regards. One of these is business income which along with employment income contributes to assessable income. However, it is essential to segregate business activity and hobby by considering the various measures identified in the commentary of the Evans v.F.C. of T(1989) 20 ATR 922case (Gilders et. al., 2016). While any regular business or employment activities for earning money is assessed under s. 6(5), any isolated transactions which has been enacted by the taxpayer in order to earn money is assessed under s. 15(15) ITAA 1997. The only main criterion for this section is that from the outset, there must be an intention to earn profit which has been the key driver prompting the taxpayer to undertake the activity (Sadiq et. al., 2016). Another contributor to assessable income is in the form of statutory income. As the name suggests, for this particular income, there are dedicated statute which need to be referred to. One of the key contributors to statutory income is in the form of capital gains. These typically would realise when there is sale of any capital asset. Assuming that this sale does not constitute the business of the underlying taxpayer, the proceeds would be capital in nature and hence tax free (CCH, 2013). However, considering the asset cost base and the sale price of the asset, it is possible that the capital gains may have been derived by the taxpayer under s. 104-8 ITAA 1997. In case of these capital gains, these would contribute to the income of the taxpayer which would be subjected to capital gains tax (Barkoczy, 2017). In the light of the given facts where Pennys profession is not stated, it could be assumed that she is a contractor who deals in real estate properties. As a result, she borrowed money and conducted business operations by constructing four identical homes and selling three of these identical houses while retaining the fourth for her private use. Thus, the proceeds that would be derived from sale of three houses would be termed as assessable income under s 6(5) and taxable income would be derived post adjustment for deductible expenses. In this case, it is assumed that Penny is not in the profession of contracting or dealing with real estate properties. As a result, the profits that the taxpayer Penny derives on account of an isolated transaction would be termed as assessable income under s.15(15). The presence of profit motive behind sub-dividing is apparent. Also, the using of marketing services for deriving the optimum selling price further indicates the intent to maximise profit which is what prompted the construction of four houses at the first place. In this case, it is assumed that intention to profit was not present for Penny and hence the taxpayer has merely realised a capital asset which was purchased earlier. In such a scenario, the proceeds from the sale of the house would be termed as capital proceeds which would not be taxed. However, capital gains would be computed on the same and CGT would be paid on the net capital gains available after any deduction and concessions that may be applicable. Hence, the given transaction can be recognised through the use of s. 6(5) (Assessable income), s. 15(15) (Isolated transaction profits) or s. 108(10) (Capital gains). The assessable income under alternative approaches needs to be determined. Alternative Approach 1: Assessable income (s. 6(5)) Total proceeds derived from the sale of the three houses = $ 3 million Cost of construction for four houses = $ 1million Assuming proportionate division of expenses, construction cost for three houses = (3/4) *1 = $ 0.75 million Further cost of the vacant land = $ 1 million Assuming equal land area division for all the four houses, land cost for three houses = (3/4) *1 = $ 0.75 million Hence, deductions would be available for the above expenses and then taxable income would be computed (Gilders et. al., 2017). Alternative Approach 2: Assessable income (s. 15(5)) Total proceeds derived from the sale of the three houses = $ 3 million Cost of construction for four houses = $ 1million Assuming proportionate division of expenses, construction cost for three houses = (3/4) *1 = $ 0.75 million Further cost of the vacant land = $ 1 million Assuming equal land area division for all the four houses, land cost for three houses = (3/4) *1 = $ 0.75 million Hence, profits = 3-1.5 = $ 1.5 million The above amount would be considered as assessable income under this approach (Woellner, 2014). Alternative Approach 2: Assessable income (s. 108(10) Cost base of the property = Cost of land + Cost of construction = $1 million + $ 1 million = $2 million However, the above is for the whole property which consists of four houses, hence the cost base needs to be adjusted accordingly = (3/4)*2 = $ 1.5 million Proceeds from the sale of the three houses = $ 3 million Hence, capital gains = 3-1.5 = $ 1.5 million Assuming that the sale happened within 12 months of purchase of land, hence the discount method is not applicable and hence CGT would be applicable on the complete capital gains of $ 1.5 million derived above (CCH, 2013). It is noteworthy that the marketing cost for sale of house has been considered to be zero for this computation. It would be inappropriate to assume that Penny is a builder or contractor and therefore the derived proceeds should not be considered as assessable income under s. 6(5). In relation to capital gains, it would have to be assumed that the activity of Penny particularly in relation to sub-division was not related to profit making. Clearly, this is not the case since she borrowed money as she clearly had the hope that she can sell these houses for a higher amount and hence make profits from land subdivision. Thus, while the purchase of land was essentially not driven by profit, it is very apparent that construction of the four identical house and relevant subdivision coupled with marketing are driven by profit motive (Barkocy, 2017). Hence, it would be appropriate to realise the profits from this isolated transaction as assessable income under s 15(15). Conclusion On the basis of the above discussion, it is apparent that the given sale of subdivided houses would be regarded under the aegis of s. 15-15 ITAA 1997. This is because the sub-dividing activity seems to be driven from profit motive which is confirmed through the use of marketing services for higher price extraction. Hence, the assessable income would essentially comprise of the profits that the taxpayer tends to derive on the sale of the three houses. References ATO (1998), Rulings: TR98/17, ATO Website, [online] available at https://www.ato.gov.au/law/view/document?Docid=TXR/TR9817/NAT/ATO/00001 [Accessed September 25, 2017] Barkoczy,S. (2017), Foundation of Taxation Law 2017, 9thed.,North Ryde: CCH Publications CCH (2013), Australian Master Tax Guide 2013, 51st ed., Sydney: Wolters Kluwer Deutsch, R., Freizer, M., Fullerton, I., Hanley, P., and Snape, T. (2016), Australian tax handbook 8th ed., Pymont: Thomson Reuters, Gilders, F., Taylor, J., Walpole, M., Burton, M. and Ciro, T. (2016), Understanding taxation law 2016, 9th ed., Sydney: LexisNexis/Butterworths. Nethercott, L., Richardson, G. and Devos, K. (2016), Australian Taxation Study Manual 2016, 4th ed., Sydney: Oxford University Press Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A (2016) ,Principles of Taxation Law 2016, 8th ed., Pymont:Thomson Reuters Woellner, R (2014), Australian taxation law 2014, 7th ed., North Ryde: CCH Australia

Physical Geography Research Proposal Research Paper Example

Physical Geography Research Proposal Paper Physical geography is the science about the nature and the anthropogenic changes of the landscape of Earth, which is the environment for the living organisms of the planet. Physical geography is a complex discipline which studies the planet’s geography and its peculiarities: the landscape, palaeontology, the structure of soil and rocks, etc. Being a complex and varied discipline physical geography includes also the narrower disciplines which focus on the separate elements of the planet’s geography: geomorphology, climatology, hydrology, oceanography, the geography of soil, biogeography, zoogeography, etc. Physical geography is closely connected with agriculture, because every science exists for the human convenience. With the help of the research on physical geography it is possible to improve the quality and productiveness of agriculture. Then, the science is quite useful for the development of the recreational sphere, because the experts research the peculiarities of the environment of the human health. The issue of landscapes is observed like a single integral system and physical geography studies the landscapes from the point of view of physics and chemistry focusing on the pluses of the minerals, soil and rocks which can be used in the human activity. Physical geography does not observe the issues of the surface of the planet or its landscape, but also pays attention to the global processes of the change of the planet’s relief, tectonic movement, etc. In addition the science pays attention to the location of various geographic objects on Earth and tries to understand the reason of this location and the interconnection between these objects. Finally, physical geography does not only carry out the theoretic and practical research but also works out detailed maps of the selected areas for various needs. We will write a custom essay sample on Physical Geography Research Proposal specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Physical Geography Research Proposal specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Physical Geography Research Proposal specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Physical geography is the important science which studies the inner and outer processes of Earth. The student should improve his knowledge about the aspects of physical geography if he wants to prepare a brand new research proposal on the alternative topic. One should brainstorm the points which require additional attention and plan the methodology of their research. The student is expected to demonstrate the purpose of writing and prepare an annotated bibliography section which would illustrate the quality of the sources used for the observation of physical geography. When the student has the duty to prepare a well-formatted and interesting research proposal, he starts to panic, because every student requires professional extra piece of advice. Fortunately, one is able to look through a free example research proposal on physical geography written online and observe the structure and the format of the paper. It is a plus that one can use a free sample research proposal on physical geography and format his paper in the right way borrowing the manner of writing. At EssayLib.com writing service you can order a custom research proposal on Physical Geography topics. Your proposal will be written from scratch. We hire top-rated PhD and Master’s writers only to provide students with professional research proposal help at affordable rates. Each customer will get a non-plagiarized paper with timely delivery. Just visit our website and fill in the order form with all proposal details: Enjoy our professional research proposal writing service!

Pepsi Coca

Pepsi Coca Pepsi: Coca-cola and Pepsi Essay Running head: Investment Analyst 1 Investment Analyst ACC 557 Financial Accounting January 2014 Analyze each company’s history, product/ services, major customers, major suppliers, and leadership and provide a synopsis of each company Coca Cola is the world's largest producer of soft drink concentrates and syrups, as well as the worlds’ largest producer of juice and juice-drink products, the company holds a 45% interest in Coca Cola Enterprises. Coca-Cola was invented by Dr. John Stith Pemberton in Atlanta in 1886. Over time the Coca-Cola Company has become the leading producer of soft drinks in the US and globally. Consumers can buy the products from vending machines, supermarkets, retailers, street vendors and store owners. Coke has millions of these partners in the more than 200 countries where it operates. This means that whenever anybody wants Coca-Cola they never have to go far to get it. Coke doesn't only provide the beverages, it also links its website to the iTunes site and give away millions of free music downloads. Coca-Cola offers a high quality of Coca-Cola's products and a very large product mix. It markets four of the world's top five soft drink brands and categorizes seven different types, which are energy drinks, juice/juice drinks, soft drinks, sports drinks, tea, coffee, and bottled water. Their brands are to ensure that all tastes are met and that the Coca-Cola Company remains at the top of every generation. In addition, the unique shape of the bottle is a big seller for Coca-Cola. In everything that Coca-Cola does from the selection of the ingredients to the manufacture of their products and their delivery to the market place they aim to be number one. Coke’s mission statement is To refresh the world... To inspire moments of optimism and happiness... To create value and make a difference. The vision is to serve as a framework for our Roadmap and guides every aspect of our business by describing what we need to accomplish in order to continue achieving sustainable, quality growth. People: Be a great place to work where people are inspired to be the best they can be. Portfolio: Bring to the world a portfolio of quality beverage brands that anticipate and satisfy people's desires and needs. Partners: Nurture a winning network of customers and suppliers, together we create mutual, enduring value. Planet: Be a responsible citizen that makes a difference by helping build and support sustainable communities. Profit: Maximize long-term return to shareowners while being mindful of our overall responsibilities. Productivity: Be a highly effective, lean and fast-moving organization. www.coca -cola.com Coke believes in people, partners, planet, profit, and productivity. Today Coca-cola leads the industry with more than 500 beverage brands including four of the world's top-five sparkling brands. Their business opportunities are enormous; their commitment to consumers and the communities in which they operate is greater (PepsiCo 2008). Caleb Bradham looking for ways to attract people to his pharmacy invented the beverage now known around the world as Pepsi-Cola. After the first advertisement the sales of the new soft drink began to explode. Throughout its existence Pepsi adjusted its marketing strategies trying to keep up with the social and economic conditions of its consumers. The breakthrough move by Pepsi was made in the late 1950s to capture the market of new generation of baby boomers. Our mission is to be the world's premier consumer products company focused on convenient foods and beverages. We seek to produce financial rewards to investors as we provide opportunities for growth and enrichment to our employees, our business partners and the communities in which we operate. And in everything we do, we

Phillips Matsuhisha case analysis Essay Example | Topics and Well Written Essays - 500 words

Phillips Matsuhisha case analysis - Essay Example One of the strengths of SWOT lies in the fact that it is easier to use and provides a comprehensive analysis of the key drivers of changes that organizations must take into account to deal with the emerging changes. Further, Porter’s five forces is also one of the most effective management tools to use as it provides a very comprehensive overview of the different factors affecting the firm at the same time. What is also important to understand is the fact that Porter’s five forces provides an opportunity to analyze the factors which are unique to each industry or firm thus each firm can tailor its strategies according to relative influence of each factor its success and failure. 2. The facts provided in the case study indicate that there are various symptoms which are leading towards a common cause of the problem. What is critical to note here is the fact that both the companies made changes into its organizational structure and refocused their strategic direction due to changes taking place externally i.e. most of these changes were reactive rather than proactive therefore strategic management at both the companies was relatively weak and reactive. Thus what were corrected during all this period were the correction of symptoms and not the correction of actual root cause of the problem. 3. Ford is one of the companies which faced extreme volatile market conditions in the wake of current credit crunch and have to face the ultimate reality. Since 2006 it was not only slashing its number of employees but was closing its plants too.1 Similarly, HSBC’s US operations also suffered huge losses due to market conditions and inability of the bank to anticipate the changes taking place in the market. HSBC’s mortgage portfolio in US suffered huge losses due to too much focus on short term gains rather than focusing on delivering long term value.2 Kodak was once a

Triathlon Essay Example | Topics and Well Written Essays - 1500 words

Triathlon - Essay Example Many of the enduring triathletes prefer to be resilient to pain and tend to carry their impacted and sometimes senseless (without knowledge) injuries throughout each race till to the finish line. Medical cover is to be arranged at the finish of an Ironman event taking place at Lanzarote in early October. In order to achieve adequate medical support and care, health issues that are common to triathletes must be outlined. Ironman at Lanzarote is considered to be one of the most arduous, all-terrain event for any fittest and able-bodied triathlete. The Ironman event is expected to include three major sub-events consisting of 3.8km swim, 180km bike race, and 42.2km run to the finish line. Any appropriate medical cover can only be provided by priori understanding of different types of illnesses or injuries based on previous therapeutic experiences and gathering of medical information from past records seen in other Ironman races. Most triathletes naturally undergo rigorous cross physical training and are less likely to develop any kind of muscle imbalances. An issue with many young, amateur and firt-time triathletes is that they usually underestimate their fitness level and skill such that they may be good in one event but that does not automatically translate into adaptation for another. All bodily injuries can be classified as either internal or external fatalities. The latter injuries may be knee injuries, wrist fractures, sore toes and blisters, cold shoulder and other injuries from improperly adjusted bicycles [16]. Only a small amount of competitors experience this sought of external injuries. One of the more common medical problems is the triathlete sustains a bad sunburn a few days before the actual race. A serious and unattended sunburn (such as a second degree burn with blisters) can have a damaging effect on how the body is able to adjust the coherent body temperature and sweat loss during exercise. This naturally decrease the ability to control body temperature and sweating can have a negative impact on the triathlete's race outcome. Most injuries that befall triathletes are overuse injuries such as tendonitis or muscle strains, as opposed to acute ones (like when fall of a bike and bruise something). While overuse injuries are fairly common among triathletes, they are relatively easy to prevent and treat, if they are careful. The most effective way to prevent overuse injuries is to prevent and reverse the muscle imbalances that contribute to most of them and allowing the body to have sufficient time to properly recover from any stress developed during training. Through the nature of the postures and repetitive motions involved, triathletes tend to develop particular imbalances that are associated with particular injuries. To correct imbalances, they need to stretch muscles that tend to become shortened through training and strengthen muscles that tend to become weakened. Triathletes should frequently stretch their calves, hamstrings, hip flexors, lower back, neck, and chest, and should regularly performing func tional exercises that strengthen the hips, butt, abdomen, upper back, and shoulders [3, 7, 16, 20]. Tendons and muscles need to have adequate time to recover fully from increases in training to especially prevent chronic injuries. Poor technique is also associated with a majority of

Report will focus on analysing the existence of power Essay Example for Free

Report will focus on analysing the existence of power Essay Introduction This report will focus on analysing the existence of power, control and resistance within an organisation with particular reference toward Australia’s largest and most successful telecommunications provider, Telstra (Telstra, 2013). Applying widely recognised theoretical frameworks and concepts against these focus areas, a critical analysis has been conducted and assessed with the findings referenced throughout the report determining the positive and negative impacts each are having on Telstra the organisation and its stakeholders. The three focus areas of power, control and resistance are major influences within any organisation and critical to its success. Power and control can be perceived as being the same within an organisation, however there are key differentiators between the two that is important to identify and understand. Both power and control of an organisation can have various levels of influence on its stakeholders depending on a companies geographical or workforce size and culture. A level of power labeled as â€Å"Domination† identifies the way that an organisation can ultimately shape the preferences, attitudes and even political outlooks of its stakeholders (Sadan, 1997). The area of control stems from the introduction of â€Å"scientific management† introduced by (Taylor, 2007). Taylor’s methodologies of control are still predominant in many modern organisations that adopt various means to maintain a controlled workplace. Such means can consist of forms of surveillance such as email and phone scanning, remote working arrangements and segmentation of skills. Jermier, Knights, Nord refer to resista nce within an organisation as constituting forms of power that’s exercised by subordinates within a workplace. Example forms or â€Å"faces† of resistance are refusal, voice, escape and creation. With an understanding of the theoretical frameworks and concepts of these three focus areas, various stakeholders of Telstra have been interviewed to construct a comprehensive analysis on what impact power, control and resilience is having on the organisation and its stakeholders. Methodology Being one of the largest organizations in Australia, power, control, and resistance is spread throughout the companies multiple functions and sectors. It is these elements that aid in shaping the way Telstra operates. This fact has led to various methods being utilized to collect and critically analyse information on Telstra regarding these three aspects of organizational behaviour. Both primary and secondary research was conducted for this report. Primary sources include conversations with Telstra stakeholders in conjunction with online secondary research. Stakeholders include employees of Telstra as well as the customers themselves. By learning about their experiences with Telstra a better understanding of the organization was created as well as how power, control, and resistance are evident in Telstra. The use of primary and secondary research allowed for power, control and resistance to be critically analysed in Telstra. A number of theories were also addressed in the analysis of Telstra. Relevant aspects of power, control, and resistance were explored and applied to Telstra to develop this report. As power, control, and resistance are different elements of organizational behaviour, a range of theories needed to be used in order to properly analyse Telstra. This also led to the stakeholder interviews being less formal due to questions having to cover such as large industry and often transparent elements of organizational behaviour. To address the issue of power in Telstra, a number of cases were used to identify the scope of power itself in Telstra and how those in power are at times abusing it or using it as a tool for manipulation. In some cases, the extremities of Telstra are clearly shown. Alongside this evidence and research, the theoretical framework of the ‘four faces of power’ derived from Lukes (1986) and Foucault (1977) was used for analysis of the company. As Telstra is a very large company, appropriate control systems and management of control is essential throughout all the functions of the business. To analyse how control plays a critical role in Telstra, different functions of the organization and their appropriate control mechanism were explo red. This was done through researching into examples and cases of how Telstra has managed it’s control systems. Similarly to the use of the ‘four faces of power’, resistance was also analysed using a comparable framework. The framework used was the ‘four faces of resistance’. This framework helped to highlight areas where employees show resistance and how far they can take it. Research and cases gathered coupled together with the four faces of resistance aided in presenting and analysing the various issues of resistance and how it exists in Telstra. Organisational Power â€Å"Power is derived from owning and controlling the means of production and how this power is reinforced by organisational structures and rules of governance† (Weber and Marx, 1948) Telstra as an organization consists of management hierarchy comprising of numerous Directors and Executives that hold responsibility for the direction and public image of Telstra. These positions at times are extremely demanding as their everyday decisions can, and will have an effect on the business profits and customer satisfaction levels. Power is crucial amongst these ranks as it is required to make necessary changes and improvements to policy and procedure in the highly competitive industry of telecommunications. Ultimately the responsibility of the performance of Telstra resides with the CEO (David Thodey) and the supporting Directors (executive and non-executive). As the ‘Top-level manager’, David Thodey makes decisions affecting the entire company. He does not direct the day -to-day activities of the company; instead he sets goals for the organization and directs the company to achieve them. An example is the announcement of a strategy of market differentiation and a renewed focus on customer service and satisfaction (Telstra Website, 2009). Top managers are ultimately responsible for the performance of the organization (Simmering, 2007). Following the top-level management group is the middle-level managers, who set goals for their departments and other business units. Middle managers are charged with motivating and assisting first-line managers to achieve the company’s objectives. They also play an important role by communicating and offering suggestions to the top managers, as they are more involved in the day-to-day workings of the company. The next level of management is the first-level. This level is responsible for the daily management of the employees who actually produce the product or offer the service. Although first-level managers typi cally do not set goals for the organization, they have a very strong influence on the company, as they are the managers that most employees interact with on a daily basis. Telstra’s use of coercion internally has become evident in various situations. By assessing the four faces of power we can see how intimidation towards workers has resulted in a number of public outbursts. An unethical and undisclosed strategy was introduced by Telstra during 2008 whereby 15,000 employees were targeted to sign up to Australian Workforce Agreements (AWA) before the ban on agreements was to be imposed by the Government (Eastley, 2008). A confidential Telstra document showed that managers were given 29 pages of tips on how to best convince workers to signing up to AWA’s (Hawley, 2008). The document urged managers to use psychological profiling of employees when considering who to target and were rewarded with bonuses once successfully signing workers up to workplace agreements. This method of power is an example of coercion. Telstra has clearly done something unethically in this situation. The company’s actions have demonstrated a coercive environment that maximises pressure through psychological manipulation. Domination is a level of power that identifies the way in which an organisation can ultimately shape the preferences, attitudes and even political outlooks of its stakeholders Lukes (1986). Telstra’s domination of most communications markets and its ability to leverage market power across markets is a consequence of its structure. The result is the failure of competition affecting all consumer groups. The ideal solution is a form of structural separation of Telstra. This objective can be achieved through the creation of a regulatory package that delivers as much of the benefit as possible that would be derived from structural separation, while acknowledging the limitations of real separation to address the core incentives of Telstra to favour itself (Competitive Carriers’ Coalition Inc, 2005). Workplace bullying is a widespread issue that can only be resolved through an implementation strategy targeting all employees. Employers need to be held accountable and have a str ategy in place to protect the employees from this offence. Unfortunately this is not always the case, in some instances the employer is the one orchestrating the bullying. A recent case in which the Administrative Appeals Tribunal overruled Telstras decision not to pay compensation to an ex-employee for stress and psychological injury shows that it is possible to resist intimidation (Sdrinis, 2012). Mr Sami was successful in wining his compensation claim against Telstra for work-related psychological injuries and in particular in relation to bullying and harassment by his manager over a period of time. This case underlines that managements often-used tactics of subtle bulling and harassment to push people out the door has a human cost which the law is prepared to recognise. Within most major companies, including Telstra, workers have to live with the threat of losing their jobs and this case should encourage workers to stand up to workplace harassment and, if victimized, seek legal advice and compensation. Organisational Control In order to regulate and manage organisational activities and resources, so that accomplishing goals and objectives are possible, organisations need control. It is a significant part of running any business so that a targeted element of performance remains up to organisational standard. There is a considerable amount of responsibility that goes into managing control, as there are many different levels and areas in which organisations define control. Information Resources is an area of control in which include sales forecasting, environmental analysis and production scheduling. In a recent article, Telstra has reported a 12.9 per cent increase in net profit, reaching $3.9 billion, and an increase in revenue up two per cent to $26 billion (Bartholomeusz, Technology Spectator, 2013). Telstra chief executive officer David Thodey said it was the â€Å"third consecutive year of significant customer growth for Telstra mobile, driven by $1.2 billion of investment in the network during the y ear.† As profit results slightly bettered expectations, this can only leave a positive impact on employees, shareholders and the organisation itself. For instance, as a result of meeting organisational goals and objectives, employees get to keep their job, and keep the shareholders content. In any organisation, operations control is needed to control the processes used to transform resources into products and services. As Telstra is constantly aspiring to grow as a company and are faced with new business opportunities, changes in operational processes takes place as a result, workers find themselves jobless. The terminal decline of Telstra’s once-dominant telephone business and the rise of new business opportunities have forced the telco giant into a major operational restructure that will affect half the companys 30,000 strong domestic workforce (Bingemann, 2013). (Telstra Chief Operations officer Brendon Riley, is likely to see hundreds of jobs cut from the telco as i t transitions its operations and IT divisions from infrastructure-based businesses to more of a software and services future (Bingemann, 2013). Although this may mean good news for Telstra advancing as an organisation, this change in operations control is affecting the lives of 30,000 loyal employers and their families. Telstra’s financial control plan has an upside and a downside. Like most organisations, a budget control provides a way of measuring performance across different aspects within the company. Also control the financial resources as they flow into, are held by, and flow out of the organisation. Telstra while having generated some $2 billion in savings has punished workers by cutting 1,000 net local jobs over the past two and a half years (Bartholomeusz, Business Spectator, 2013). Although the savings are benefiting Telstra’s fast-growing mobile business, the price to pay is substantial for those 1,000 workers who need to make ends meet. Telstra has insisted that it can simultaneously cut costs while improving customer service b y reducing errors, queries and complaints that allow it to, for instance, reduce call centre staff (Bartholomeusz, Business Spectator, 2013). As technology advances, so does the way people do things. With the new possibilities of using apps and online resources to ask questions, queries and form complaints, the need for call centre workers reduces sizeable Organisational Resistance Within the multinational telecommunication company Telstra, numerous accounts of resistance both internally and externally have risen from management decisions by the company’s head. Several incidents have occurred in which the public and workers have raised their voice in resistance against some of the giant’s actions. By assessing the four faces of resistance, we can see typical and expected responses from the public and workers. One incident occurred earlier this year in February. Telstra slashed over 700 jobs from their Sensis network, which resulted in mass rallies and protests by union leaders and workers alike (Conifer, 2013). This method of resistance is an example of ‘voice.’ By publicly displaying and enforcing their dissatisfaction against the loss of their jobs, the union workers are resisting Telstra’s actions. The rally and protests have been constructed to highlight the unsatisfactory methods of Telstra. As Telstra grows as a company, many Australian jobs are being sent offshore, particularly to Asian nations. The rapid growth of the company forces management and corporate heads to expand the company to increase revenue and profits, at the expense of Australian jobs. In July of this year, over 170 jobs were sent offshore to India, which lead to widespread union outrage (Bingemann, www.theaustralian.com.au/business, 2013). The Communication, Electrical and Plumbing union, as well as the Community and Public Sector unions protested and demanded negotiations in regards to job losses. The fact that unions stood up and resisted to sacrifice their jobs highlights an internal voice of the company. This resistance from the unions demonstrates a type of power that workers have within their job, to stand up against unsatisfactory managerial decisions. (Bingemann, www.theaustralian.com.au/business, 2013) The third face of resistance represents the ‘escape’ side of work. This face is made up of three tools: cynicism, scepticism and dis-identification. Dis-identification refers to the disconnection from ones identity and the work environment. In an incident that occurred in April of 2007, a young girl committed suicide after been given unrealistic work goals and hassled by management staff of Telstra to return to work during her stress leave (Masanauskas, 2007). This amount of pressure lead to her suicide, and the change from her once â€Å"vibrant personality† was transformed into a â€Å"nervous wreck† (Masanauskas, 2007). The young women’s parents described the Telstra staff to be treating their daughter â€Å"like a machine.† From this tragedy, the union demanded realistic work goals and targets. The dis-identification from ‘human’ to ‘machine’ within the workplace highlights the third face of resistance, to escape work. However, this escape was much more serious and punishing, for it was not just a mental escape from work, but a suicide. Conclusion Throughout this report it is made evident that the three focal behavioral characteristics of organisations can have a major impact on its stakeholders. Although these impacts can be both positive and negative it is clear from the examples provided that a balance between what’s positive to both an organisation and its stakeholders remains a huge challenge to maintain. Telstra has been used as a case organisation due to its operational size and market reach throughout the country and spreading to different cultures internationally. Various methods were used to gather and analyse information specific to the affects of power, control and resistance from both internal and external stakeholders of the company which formed the basis of or report. Power of an organisation over its stakeholders is seen almost always as a negative characteristic but is critical to an organisations success. It was found that power in Telstra is delegated down through a hierarchal management structure to manage staff and performance. This lead onto analysing which control methods are being used within Telstra such as performance goals and project deadlines, which have been founded to be a major cause of many bully and stress related complaints. Due to the mismanagement of power and control various cases of industrial action and even suicide has been reported as a form of resistance from stakeholders. This resistance has a negative impact on the public image of the organisation and can potentially affect its market value. It is critical for organisations to achieve a balance between economic growth and ethical practices. Until this happens cases such of those highlighted in the report will continue causing restraint and harm to both the organisation and its stakeholders.