Chinese Society Essay Example | Topics and Well Written Essays - 750 words - 1

Chinese Society - Essay Example the general citizenry of urban areas and the affect of widespread technological advances, such as online educational opportunities upon the traditional Chinese family. This feeling is entrenched within ancient Confucian culture and has escalated with inception of the one-child policy in 1979. Despite China’s rapid ascent into the global economy, which has resulted in increased exposure into the global cultures, the sexism from ancient times has persevered and increased as is evidenced by the disproportionate male to female births over the past two decades. This policy was intended simply to limit the skyrocketing population of the country but has affected population arrangements, economic growth, resource deployment and the stream of migration throughout China. Marriage and child-bearing ages have risen, the size of families has decreased, male-to-female ratio has increased and urban populations have escalated. Unquestionably, the far-reaching effects of the one child policy cannot be understood by merely measuring population numbers or birth rates. One also must factor quality of life into the equation including living standards, crime and education. Moreover, the sex-imbalance can be represented by the rising sex ratio at birth (Hung 2004). The current trend of noticeable labor migration from rural to urban China is becoming a significant social factor greatly altering the whole of society. Studies conducted in 1995 determined that 70 million people nationwide had abandoned their home town for temporary or continuing employment in larger towns within the region or to urban areas (Shukai, 1996). The mass amounts of people constantly streaming into urban areas have put a strain on the infrastructures of many cities in China. This has become a serious problem because most cities’ governing bodies could, at best, barely support its present population in terms of social amenities. For example, most railway stations in big cities experienced massive

English Essay Example | Topics and Well Written Essays - 1000 words - 4

English - Essay Example Ideally, the bodies giving censorship to books, films, and music, radio or television programs and artistic expression ensure that the information they think is unacceptable to the members of the public and threatens the socio economic and political order of the state has been altered. Specific bodies like the government, religious body or even privet groups are capable to impose censorship on artworks, film, music, and television and radio programs among others. Various forms of censorship exist namely, preventative which is done before publishing the expression, licensing, prior restraint by the government, self-censorship, and punitive censorship usually done after the publication of the material. Basically, in most cases, it is done to protect the public from filthy materials or information especially the children. Some individuals are against censorship as they argue that it deprives them their right to be freely express themselves. Censorship can be done in order to uphold the societal moral values like in the case of censorship to pornography films. Moreover, the stability of the state and the togetherness of people in a nation can be maintained or protected wherever there is censorship to media to reconsider the information they are distributing to individuals. ... In the United States, right to free speech has been clearly provided by First Amendment of the Constitution. Therefore, freedom of expression and right to free speech correlate and so people should be entitled to freely express themselves whether in television, forums or in any form of artwork. Artists have however, claimed that their creativity and art have been somehow negatively interfered with the so called censorship. According to some artists, censorship has restricted creative expression since one has to limit and revise their materials without being displayed to the whole public. But still artists, individuals and other media personalities can entertain people and transmit the intended message without any indecent or coarse words. The following are examples of censorship from my personal experience, from the article by Inglis called, â€Å"The Ed Sullivan Show† and from a general perspective. To start with, when I was about twelve years old, my parents were very keen o n which channel I was watching, which programs I was listening to, and the peers I was hanging out with. This to them was a way of ensuring that I learn good manners and be a responsible person in future. For this reason, they censored almost everything in my life and even at school, teachers tended to do the same arguing it was for our own good. I would argue that, yes there are certain words, music that cannot be aired in popular radio stations where they can be heard by everyone including the innocent children. However, today there are many programs that demand for particular audience. For instance, at the beginning of certain programs, there are indicated PG to block children from watching or listening to them or parents are advised to

Threats To Ict System And Organisations Information Technology Essay

Threats To Ict System And Organisations Information Technology Essay Scanners Various methods are used by people to attack systems using scanners. People are able to download scanners from the internet in order to scan addresses and obtain information about TCP ports. People can discover IP addresses by mapping using DNS. Hackers use this potential tactic assuring what systems are active and available to hack. Range of addresses This is a scanner which is very simple, visual and fast at scanning as it searches for a range of addresses. Deep probe in order to reveal essential information of a device then completing a deep probe is the useful way moreover, it can also be used when there is a remote fault. Scanning a wireless system If there is no encryption can result wireless systems to be very vulnerable. When looking at mobile networking, wireless access points need to be established as they can be accessed when connected to the laptop, PDA, or mobile. Windows has a feature that contains a tool that can allow you to click on a network icon for your wireless network connection. ARP poisoning Within the system these are known as switch based networks that are very secure as they create micro-segments. However, there is still an issues of attack in many networks. In order to tackle this problem, the memory must be monitored of many network by checking MAC address as they appear in locations more than once: here is a diagram to help your understating Default Gateway Victim Victim Default Gateway Man in the middle Magic disk are known to be boot disks that can be downloaded on the internet for the purpose of restarting the computer and subvert the operating system. There are some very good magic disks for instance the ultimate boot CD that can resolve issues of viruses and Trojans moreover, drive, hardware and operating system failures. In order to avoid anyone using a magic disk it is vital is password lock the BIOS and also USB sticks, floppy disks and CD/DVDs should not be used as boot devices. Key loggers Key loggers are applications that are used to record key stroke also can be used for mouse activities then interestingly sends the information to a file or in some case that are often used remote network location. There are very difficult to track as they are hidden but can be found using anti-virus software application. If suspecting there is a threat, run a protocol scanner, which works by looking at contents of every data packet. Access causing damage to data or jamming resources Unauthorised access to software can result to damaged data or restricting resources. There are attacks that can access systems without the need of damaging however, an intrusion can always have an effect on the system. Virus Attacks in all computer systems, virus attacks can occur when rogue code has entered in to the system. Viruses work by hiding themselves in ordinary executable code. They can damage the system by opening and closing the CD/DVD door, swapping key responses or can spread themselves by self reproducing and can serious damage the hard drive. There are virus scanners which will detect a virus by opening the file and scanning the code. Trojans Trojans are programs with a hidden identity and seem to look as a program or a file in which it can be normal or harmless to your PC. Worms Worms have a process of forwarding through the use of emails from the data of your contact list. Piggybacking, Tunnels and probes Knowledge is required for data for when forging data or spoofing and that knowledge network programming languages ranging from; Java, C++ or VB.NET. Hackers have the ability to hand craft a data packet in order for an application to be forced or information given away by server, lead to a service attack or piggyback/tunnel in which that happens into a system via an acceptable protocol. Phishing and Identity theft This is a recent developed method that allows unauthorised to systems. Phising works by luring people into showing their personal information in which this is done through social engineering for instance; when you receive emails supposedly to be from banks saying ISP etc. asking you to follow this link to lead you to their site in order for you to change your details in which that can be a HTTPS which that can be in operational. Natural Disasters Natural disasters can occur to many systems ranging from power outage, flood or fire leading to serious major damage. Organisations have computer systems that are specifically built to cope with these series of issues. The disaster policy have several ways to implement the following: Remote storage of all data to be done in daily back up Duplication of critical servers Malicious damage constantly there are malicious damages occurring internal and external to systems. Malicious damage can be caused by external hackers. The hackers then attack the systems. There are many security ways of preventing this however, hackers always find a way to do what they do best. Technical Failure There is always technical failure that occurs a lot now at days for instance when sever storages are lost, or bad internet connection that can cause disruption to the whole organisation. The large use of network technology for instance voice, video and CCTV can lead to a commercial damage and disrupt the security of the system. Human Errors Human errors occur unpredictably however, it does happen very frequently due many things for instance being forgetful, ignorant, or having lack of knowledge. This then results to system failure. Users can forget to back up data which then leads to loss of data is something happens to the system etc. Theft An Organisation or individuals can be damaged heavily in which that can be long lasting impact due to theft of data. Theft occurs in the cyber sense in which that is known as to be hacking, or physically removing data by CD/DVDs, memory sticks etc. Integrity and completeness of data This is a critical matter integrity and completeness of data as damaged can be caused if there is incorrect data. Incorrect data can result to distress and legal action especially the data in medical records, police systems as well as credit reports. You need to have appropriate people to check the data correctly maybe of customers or personal details by asking a colleague or customer to check if correct. Physical Security Systems can be safe with the latest the latest anti virus and firewall however, that is all useless if anyone can have access to the sever room and manages to get critical data on to a USB memory stick by copying the data. In organisations there should be security features that need to be present; lock and key security, equipment identificatyion, CCTV, Detection of intrusion etc. Lock and Key Security There is a need to secure devices such as laptops by inserting a padlock chain. In buildings there are many locks and key systems that operates a system that is master/submaster system. Equipment Identification this involves stolen properties identified for instance if a computer from school/college is stolen, it can be identified from the marking clearly showing ownership and origin which can lead to prosecution. Equipment can be identified through the use of indelible ink which labels the property of the owner in which it is invisible and ultra-violet sensitive ink. CCTV (Closed circuit television) This involves cameras used 24/7 in monitoring people or events. There are several advantages to its use for instance, central centres that are centralised can be monitored, a record of 24/7 events are maintained, and lastly mentioning that CCTV is at present to prevent bad behaviour to occur. Intrusion detection systems intrusion detections are used by many organisations which can detect human presence in many ways. The operate through various ways for instance, body heat is sensed by passive infrared, detect many movements through the use of microphones, doors and windows have circuit breakers for access etc. Staff visitor identification systems many from small to large organisations have systems that can identify staff or visitors in order to prevent unknown people to access. People can be identified through the use of identity cards in which it is a must for everyone in the premises to wear them. Biometrics Biometrics involves the use of finger printing to recognise, retinal scans and voice recognition. Fingerprint recognition this biometric form is commonly used in detecting in crime scenes. Our fingers contain a water solution which enables the detection on finger printing to work. There are several scanners that finger prints by detecting ridges in our fingers. Finger printing can also work in identification for passports and visa. Retinal Scans The retina is located at the rear of the eye and it is very similar to a finger print as it contains unique configuration. However, there is a difference between them as a finger print can be changed when the skin is removed through cuts or burns whereas it is impossible for the retina to be changed unless someone attempts to tamper with the eye bow which is highly unlikely. Iris scanning This is another unique identification eye method which is the iris. The difference between the retina is that the iris can be scanned when the recipient is wearing glasses or contact lenses. Voice Recognition This form of biometric is not being commonly used as voice can change due to various reasons for instance if someone is ill, stressed or has a throat infection that can affect someones voice. Software and network security Organisations all need to have security, techniques to manage data and technologies in order to combat intrusion and superverion of computers that are networking to prevent data being damaged or resources being affected. Encryption Encryption involves the conversion text, images and media information in to a format. RSA encryption is a Ron Rivest, Adi Shamir and Len Adleman in they are mathematicians who enforced the public/private key encryption through the use of prime numbers. In encryption there are many ciphers that exist for instance Caesar cipher, in which relies on simple key of changing one letter with the letter a fixed number of places down the alphabet. The operation of this works by using shift of four places meaning A becomes E and B becomes F etc. DES (Data Encryption Standard) is a cipher uses key 56 bits in length in which this can be mathematically explained. A public/private key can be used by RSA encryption; with an example of how the security certificate is issued by a website. As the creation of a key is done the certificate is a public key part of the exchange. Call back Dial up systems use call back where remote workers or network administrators are able to dial into a network or devices that have network and it will then call them back. In order to call back the number is pre-configuared. Users are unable to connect from any location but only the ones which are trusted and registered lines. Handshaking When data is being sent through a medium in WAN systems it in which it is not trusted, in order to obtain the trust the devices are each tested in a challenge as it carriers username and password in order to indentify the device. Diskless networks There are common ways data is stolen for instance when data is transferred from a computer to a mobile device storage. Backups Backing up data is important in order to restore critical data to assure that it is safe and secure, if data is not backed up very frequently will result the organisation loosing data in which that can be costly. Audit logs Audit logs are used for the purpose to keep records of network and database activity to also have a record of who has done what, when they did it and where. There are various purposes for instance, to maintain records that are detailed on how many systems are being used. Syslog is a commonly used system that is able to store simple, auditable records system activities. Firewall Configuration This enables users to be able to remove filters depending on various conditions: IP Addresses: Every machinery running of the internet each has an assigned address called the IP address. The IP addresses consist of 32 bit number and can be understood as octets in number which is decimal dotted. Domain Names: The sequence of numbers that produces the IP addresses can be hard to be remembered since a change of IP addresses tends to occur. Norton Security has a firewall as well as the Norton 360. How to check your FIREWALL settings Windows has a firewall that can be configured through control panel by opening it. The exceptions tab need to be selected and you will view a list of automatically configured expectations. You then select the add pot option. Virus Protection software Firstly, computers can be a victim of virus, worms and Trojan attack from the internet access as well as emails. There are various ways of protecting the computer from such things which are sadly created by virus writers A virus scanner can only be used when the user initiates it. There is a virus start up scanner that begins to run as soon as the booting process begins by checking for sector viruses. A memory resident scanner software checks for incoming emails as well as browser document by doing an automatic check on the environment of the computer. There are various types anti viruses all ranging with different abilities and some are much more secure than others and can be downloaded on the internet. These anti viruses can work through doing file emulation, file analysis, Heuristic-based detection, Malicious activity detection and Signature based detection. An anti virus basically examines the files for known recognisable viruses through the virus dictionary as well as to identify unrecognisable activities of behaviour in the computer to see if an infection may be occurring. A virus dictionary consist of list of viruses known and to be put by the producer of the software and so when an anti virus detects a virus it then refers to the dictionary to confirm, then initiates the deletion of the infection or it can quarantine the virus in order for it not to be accessible to other programs as well as stopping it from spreading or the attempt re-creating its self. Anti viruses also consist of suspicious alert in which it immediately alerts the user if it is suspecting or has suspected of a threat occurring then it ask the user if they want to proceed or what to do. The most destructive and spreads widely is argued to be the macro viruses, and mostly affects Microsoft as they need to overcome their security flaws in the out look in order to pr event this destruction occurring to the documents. A common way how viruses normally access the computers is through networking of local networks even through the internet by going through unprotected security patches which can be holes in the software or having an infected sent thought the use of email, downloads or disk sharing. Some of the viruses may set in to Excel or word file or has been created to initiate through email, and as soon as the computer it is infected it can carry on its destruction to other computers without the awareness from the user. Anti virus software updates are highly vital as new viruses can be created and the older softwares may not be able to protect you from it. VIRUS It is called a virus because it spreads everywhere and enables data to be deleted as well as corrupt files. WORM Worms have a process of forwarding through the use of emails from the data of your contact list. TROJANS Trojans are programs with a hidden identity and seem to look as a program or a file in which it can be normal or harmless to your PC. POLYMORPHING This is a clever ability a virus has for when changing its appearance, size, signature for every turn it attacks the computer because it makes it difficult for a virus software to recognise it. Software Utility Purpose Screenshot VIRUS PROTECTION Anti-Virus Protection Anti-Spyware E-mail Scanner ID Protection Link Scanner Resident Shield VIRTUAL PRIVATE NETWORKS (VPNs) Organisations are able to communicate from site to site in a public system through the use of VPN for instance the internet, via tunnel in which that is the route for all encrypted traffic. VPNs have a trusted connection on a system that has not been trusted. Passwords Managing passwords is very essential, organisations must ensure that the protection of the password is very safe to prevent troublesome. If the password is forgotten will lead to many problems. The password must not be written down Change the password for at least every 3 months Put a very strong password Software Update Software update is very important as it ensures that the system is safe from possible faults and vulnerabilities from various application. When the software updates it is an automatic update in order to remove the need of worrying on the update of the system. REFERENCES USED BTEC National Information Technology Practitioners Book 1 by Jenny Lawson

Examining Four Types of Diversity Essay -- demographics, culture, profe

While diversity is often a term used to refer specifically to cultural differences, diversity applies to all the qualities that make people different. From a management perspective, the key to diversity is to understand how different types of diversity and different demographic characteristics can impact human behavior. The four types of diversity that will be examined are: occupation, differences in skills and abilities, personality traits, and value and attitudes. For each type of diversity, the impact on individual behavior will be described. One type of diversity is occupation. For example, an individual in a professional occupation is more likely to make his or her own decisions and is also more likely to reject being managed too strongly. The case of a medical doctor is one example. A medical doctor considers themselves an expert on their area and is also likely to consider that nobody else has the same expertise. Based on this, the individual is likely to make his or her own decisions and to act independently. The same also applies to other professional occupations such as lawyers and scientists. This can be contrasted with positions that are generally considered as requiring less expertise. For example, a salesperson or a secretary would be more likely to accept that their role is a support function, with this meaning that they are less likely to act independently and more likely to take direction. Another important aspect of occupation is that a person's behaviors will change based on the role of that occupat ion. In short, most people will adapt their behavior to match it with what they consider expected behavior for that role. For example, an individual in a supervisory role ... ...ive for the organization and negative for themselves. This shows how values and attitudes influence individual behavior. From this paper one can see that diversity is much more than just cultural differences. Occupation, differences in skills and abilities, personality traits, and values and attitudes are just a few of the types of diversity that impact individual behavior. Diversity is everything that makes up a person from birth. All life experiences play a part in the make up of diversity. References Daft, R.L. (1997). Management. Fort Worth, TX: The Dryden Press. Kandola, R., & Fullerton, J. (2000). "Diversity: More than just an empty slogan." The Effective Manager: Perspective and Illustrations. Ed. Jon Billsberry. Thousand Oaks, CA: SAGE Publications: 287-294. Seamon, J.G., & Kenrick, D.T. (1994). Psychology. Englewood Cliffs, NJ: Prentice Hall.

Conflicts and Themes of Godfather Death Essay

Notes adopted from Literature: An Introduction to Fiction, Poetry, and Drama and A Short Guide to Writing About Literature Fiction: A name for stories not entirely factual, but at least partially shaped, made up, or imagined. Stories can be based on factual material (I.e., the historical novel) but the factual information is of secondary importance. Ex: Gone with the Wind. Types of Fiction: Fable: A brief story that sets forth some pointed statement of truth. Most fables involve animals endowed with human traits of character and consciousness but do at times involve astronomical bodies and natural physical forces with character traits as in â€Å"The North Wind and the Sun.† A fable customarily ends by explicitly stating its moral. Ex: â€Å"The North Wind and the Sun† (5-6) Parable: A brief narrative that teaches a moral, but unlike a fable, its plot is plausibly realistic, and the main characters are human. The morals of parables are also implied instead of explicitly stated. Ex: â€Å"The Parable of the Good Samaritan† Tale: A story, usually short, that sets forth strange and wonderful events in more or less bare summary, without detailed character drawing. Two variations of tales are fairy tales (â€Å"Snow White and the Seven Dwarfs†) or tall tales (â€Å"Paul Bunyan and Babe the Blue Ox†). Ex: â€Å"Godfather Death† (8-10) Short Story: A prose narrative too brief to be published in a separate volume–as novellas and novels frequently are. The short story is usually a focused narrative that presents one or two main characters involved in a single compelling action. Ex: â€Å"A&P† (14-9) Novella: In modern terms, a prose narrative longer than a short story but shorter than a novel (approximately 30,000 to 50,000 words). A novella is long enough to be published independently as a brief book. Ex: Joseph Conrad’s Heart of Darkness; Susanna Rowson’s Charlotte Temple Novel: An extended work of fictional prose narrative. Because of its extended length, a novel usually has more characters, more varied scenes, and a broader  coverage of time than a short story. Ex: The Great Gatsby Elements of Fiction: Plot: The particular arrangement of actions, events, and situations that unfold in a narrative. A plot is not merely the general story in a narrative but the author’s artistic pattern made from the parts of narrative including the exposition, rising and falling actions, climax, and denouement. One way to look at the organization of the happenings in many works of fiction is to see the plot as a pyramid or triangle. Freytag’s Pyramind: 3. Climax 2. Rising Action 4. Falling Action 1. Exposition5. Denouement 1. Exposition: The opening portion that sets the scene (if any), introduces the main characters, tells us what happened before the story opened, and provides any background information we need in order to understand and care about the events that follow. Usually introduced to protagonist (Central character who usually initiates the main action of the story) and antagonist (a character or foe that opposes the antagonist) 2. Rising Action: The early happenings, with their increasing tension. Often characterized by suspense (enjoyable anxiety created in the reader by the author’s handling of plot) and foreshadowing (suggestions of what is to come later in the story). 3. Climax: The rising action culminates in a moment of high tension or crisis–signals a turning point in narrative. (the word climax comes from the Greek word meaning â€Å"ladder†) 4. Falling Action: What follows the climax or decisive moment and leads to the conclusion or denouement. 5. Denouement: A conclusion or resolution that the reader takes to be final. Point of View: Refers to the speaker, narrator, persona, or voice created by authors to tell stories, present arguments, and express attitudes and judgments. Types of points of view: Participating First Person Narrator (I, me, my, and [sometimes] we, our, and us) A. A major character—may be protagonist as is Huck in Huck Finn B. A minor character—may be an observer, watching a story unfold that involves someone else Nonparticipating Third Person Narrator (she, he, it, they) A. All-knowing or total omniscient—the narrator sees into the minds of all or some characters, moving when necessary from one to another. B. Editorial omniscient—the narrator knows the feelings of the characters, but adds an occasional comment or opinion about the characters. Ex: â€Å"Godfather Death† C. Impartial omniscient—Narrator present s the thoughts and actions of the characters, but does not judge them or comment on them. D. Limited or selective omniscient—the narrator sees through the eyes of a single character—who may be either a major or minor character. Other characterizations of narrators: A. Innocent narrator or naà ¯ve narrator—usually a character who fails to understand all the implications of the story. Ex: Huck Finn—Huck accepts without question the morality and lawfulness of slavery; he feels guilty for helping Jim, a runaway slave. But far from condemning Huck for his defiance of the law—â€Å"All right, then, I’ll go to Hell,† Huck tells himself, deciding against returning Jim to captivity—the author, and the reader, silently applaud. B. Unreliable narrator—the point of view is from a person who, we perceive, is deceptive, self-deceptive, deluded, or deranged. Character: The verbal representation of a human being—through action, speech, description, and commentary, authors portray characters who are worth caring about, rooting for, and even loving, although there are also characters you may laugh at, dislike, or even hate. A. Types of characters: 1. Round characters—authors present enough detail about them to render them, full, lifelike, and memorable. They are dynamic meaning they recognize, change with, or adjust to circumstances. Types of round characters: 1. Hero or heroine 2. Protagonist (the â€Å"first actor†)—central to the action and moves against the antagonist. 3. Antagonist (the â€Å"opposing actor†)—a character or force that opposes the protagonist. 2. Flat characters—characters that do not grow but remain the same because they are stupid or insensitive or because they lack the knowledge or insight. They end where they begin and thus are static, not dynamic. Types of flat characters: 1. Stock characters—flat characters in standard roles with standard traits. They are representative of their class or group. They stay flat as long as they do no more than perform their roles and exhibit conventional and unindividual traits. When they possess no attitudes except those of their class, they are called stereotype characters because they all seem to have been cast in the same mold. C. Versimilitude, Probablity, and Reality: Characters in fiction should be true to life. Therefore, their actions, statements, and thoughts must all be what human beings are likely to do, say, and think under the questions presented in the literary work. Setting: Setting is a work’s natural, manufactured, political, cultural, and temporal environment, including everything that characters know and own. A. Three Basic Types of Setting: a. Nature and the Outdoors b. Objects of Manufacture and Construction (Ex: Houses, both interiors and exteriors, park benches, necklaces c. Cultural conditions and assumptions (Ex: The cultural setting of an isolated island off the coast of Georgia would be different from the cultural setting of Atlanta. B. The Importance of Setting to a Narrative a. A credible setting establishes literary credibility. One of the major purposes of literary setting is to establish realism or verisimilitude. b. Setting may be a strong guide to character c. Authors may use setting as an organizing element. i. An author may use setting to organize the work geographically. 1. Ex: The protagonist may move from an expensive condo in downtown New York City to a cheap apartment on Long Island. This move suggests not only the economic decline of the protagonist but the social decline as well. ii. Another organizational application of place, time, and object is the framing or enclosing setting, whereby a work begins and ends with descriptions of the same scene, thus forming a frame or an enclosure. (Ex: O Brother, Where Art Thou?) d. Setting may serve as literary symbols. e. Setting may be used to establish a work’s atmosphere. i. Setting helps to create an atmosphere or mood, which refers to an enveloping or permeating emotional texture within a work. 1. Ex: Descriptions of bright colors (red, orange, yellow) may contribute to a mood of happiness. The contrast of such bright colors with darkness and dark colors may invoke gloom or augment hysteria. Tone: Similar to tone in poetry, tone in fiction is the author’s attitude toward the subject being discussed. The author’s choice of diction (choice of words), details, characters, events, and situations lead us to infer his or her attitude. A. Irony: When an author says one thing but means quite the opposite. a. Verbal Irony: Most familiar form of irony—we understand the speaker’s meaning to be far from the usual meaning of the words. Ex: â€Å"Oh, sure, I just love to have four papers fall due on the same day.† Often verbal irony is in the form of sarcasm—sour statements tinged with mockery. b. Irony of Fate or Cosmic Irony: Suggestion that some malicious fate (or other spirit in the universe) is deliberately frustrating human efforts. Theme: Like other forms of literature, theme in fiction simply refers to  whatever general idea or insight the entire story reveals. A. The following questions can help you determine theme(s) in a narrative and organize those themes into statements: a. Look back at the title of the story. From what you’ve read, what does it indicate? b. Does the main character in any way change in the story? Does this character arrive at any eventual realization or understanding? Are you left with any realization or understanding you did not have before? c. Does the author make any general observations about life or human nature? Do the characters make any? (Caution: Characters now and again will utter opinions with which the reader is not necessarily supposed to agree.) d. Does the story contain any especially curious objects, any flat characters, significant animals, repeated names, song titles, or whatever that hint toward larger meanings than such things usually have? In literary stories, such symbols may point to central themes. e. When you have worded your statement of theme, have you cast into general language, not just given a plot summary? f. Does your statement hold true for the story as a whole? Symbol: In literature, a person, place or thing that suggests meanings beyond its literal sense. Symbols usually contain multiple meanings and associations. A. Ex: a. In Herman Melville’s Moby-Dick, the great white whale is more than a literal dictionary-definition meaning of an aquatic mammal. The great white whale, as the story unfolds, comes to imply an amplitude of meanings: among them the forces of nature and the whole created universe. b. Also in â€Å"A Rose for Emily,† Miss Emily’s invisible watch ticking at the end of a golden chain not only indicates the passage of time, but suggests that time passes without even being noticed by the watch’s owner,  and the golden chain carries suggestions of wealth and authority. B. Symbolic Act: A gesture with larger significance than usual. a. Ex: For the boy’s father in â€Å"Barn Burning,† the act of destroying a barn is no mere act of spite, but an expression of his profound hatred for anything not belonging to him. Character Analysis on the Conflicts and Themes of Godfather Death Summary, Characters, Conflict and Themes of â€Å"Godfather Death† 1. Give a Brief summary of the work using specific names, detail, and examples. In the story â€Å"Godfather Death† there is a father who has twelve children and then has another his thirteenth child, but he cannot afford this child. The father then decides to find the most suitable godfather for his thirteenth child. The father passes up the good lord and the devil his reasoning being that death is equal and does not discriminate between people. Death gives the child a gift for his baptism his gift is the ability to heal the sick as long as death is at their head if he was at their feet the person was to die. The doctor soon became famous and was well known through the country. The doctor soon found out the king was ill and when he approached him Death was at his feet, so the doctor switched the king’s position so that Death was at the king’s head. Death was upset at the doctor’s actions and warned him not to do it again. Well, the doctor disobeyed Death once more and this time Death said he must pay. Death took him to his cavern which had candles lining the walls, on the way down the doctor asked what the candles where for and death replied that they are peoples lives. Death showed the doctor his candle and it was almost out, so he doctor tried to convince him to let him live but death tricked him and put his candle out. 2. List the names of the protagonist and major Characters and give a description of each using specific details in your discussion. The major characters in the short story â€Å"Godfather Death† are the doctor and  Death. The doctor is the son of a man who had twelve children before him and he is the thirteenth and the father cannot afford to keep him. The doctor’s father then tries to find the most suitable godfather for the child and he decides to give the child to death. Death is also a main character in the short story. Death is the godfather of the doctor; he is a slim man that has a bony appearance. The godfather is a very†¦

Staff Development and Performance Appraisal in a Brazilian Research Centre

The current issue and full text archive of this journal is available at www. emeraldinsight. com/1460-1060. htm Staff development and performance appraisal in a Brazilian research centre Cristina Lourenco Ubeda and Fernando Cesar Almada Santos ? Staff development and appraisal 109 ? ? University of Sao Paulo, Sao Paulo, Brazil Abstract Purpose – The aim of this paper is to analyse the staff development and performance appraisal in a Brazilian research centre.Design/methodology/approach – The key issues of this case study are: the main organisational changes which have taken place over the last decades; the aspects of the organisational structure that have either contributed to or hindered competence-based management; the development of necessary researchers’ competences related to main projects and processes and the way of appraising the development of their competences.The analysis of this paper was carried out considering the following phases: strategic plannin g, speci? cations of projects and processes, competence-based management and performance appraisal of researchers. Findings – Although integration was found between the performance measurement and strategic plans de? ned by the research centre, competence-based management is still centred on individuals and based on their tasks. The link between researchers’ competences and their social context is not considered.Originality/value – Feedback from the results of research projects and recycling of organisational processes would allow the studied organisation not only to identify the individual competences necessary for each activity, but also to improve the relationship between professional growth and innovation brought about by competitive strategies of companies. Keywords Competences, Innovation, Human resource management, Performance appraisal, Research organizations, Brazil Paper type Case study IntroductionCurrent competitive markets are highly in? uenced by t he markets being globalised, technological innovation and stiff competition. Competence-based management appears in this scenario as an approach to human resource management which provides interaction between human resource systems and a company’s strategy (Santos, 2000; Schuler and Jackson, 1995; Meshoulam and Baird, 1987). Technological changes require companies to develop human competences as an important factor to achieve success and have competitive advantage (Drejer and Riis, 1999).The main objective of developing competences is to enable people to assimilate the skills, knowledge and attitudes necessary for their jobs (Sandberg, 2000). Strategic human resource management has attempted to link its practices to innovation strategies of companies which deal with changing, unpredictable and demanding markets (Hagan, 1996; Huselid et al. , 1997; Mills et al. , 1998; Jayaram et al. , 1999; Drejer, 2000a; Ray et al. , 2004). Human resource management consists of systems such as selection, staff’s performance appraisal, career management, compensation and motivation practices.European Journal of Innovation Management Vol. 10 No. 1, 2007 pp. 109-125 q Emerald Group Publishing Limited 1460-1060 DOI 10. 1108/14601060710720573 EJIM 10,1 110 All these systems may favour or hinder the development of competences which are necessary for a company’s strategy (Sandberg, 2000). The systems in human resources may help a company to increase its competitiveness by implementing competence-based management. Models for competence-based management have been widely used in order to align individual abilities with core competences of a company.A structure of competences is basically understood as a link between people’s development and a company’s strategy. Competence-based management uses a structure of competences to align its strategic objectives with its key processes in human resource management (Le Deist and Winterton, 2005). The aim of thi s paper is to analyse a Brazilian research centre by reinforcing the main challenges of implementing competence-based management in this centre which deals with innovation.Its mission is to develop solutions for sustainable development of Brazilian agribusinesses by creating, adapting and transferring knowledge and technology to bene? t society (Ubeda, 2003, p. 50). This research is relevant because: . it highlights the production and transfer of technology as a distinct factor in terms of innovation which allows companies to achieve a leading position in international markets (Fleury and Fleury, 2004); and . the development of competences which is directly linked to market demands is analysed (Mans? ld, 2004; Schroeder et al. , 2002; Hagan, 1996; Drejer, 2000a; Drejer and Riis, 1999). As a consequence, this analysis is based on a theoretical proposal concerning the development of individual competences which reinforces performance appraisal as a tool to identify and monitor staffâ €™s competences, as well as taking into account a company’s core competence and external demands. The paper is based on three relevant topics: (1) Working competitively involves placing high value on people, considering their experiences, ideas and preferences.Their participation in organisations is necessary because employees and managers have to discuss a company’s objectives together. (2) Encouraging employees’ participation means creating opportunities to offer people a collective perspective concerning the signi? cance of their professional practice and a way of being part of the future. (3) It is fundamental to consider not only the staff’s speci? c quali? cations needed for the positions in the organisational structure, but also their knowledge, experiences, skills and results for future innovations. Individual competences which are identi? d by performance appraisal in all the hierarchical levels of an organisation are important aspects concer ning the success of a company’s competitive strategy. Once the company is aware of the individual competences needed for each process, it can identify new ways of developing its human resources by changing the focus of its human resource systems. An integrated model for human resource management with a business-oriented strategy uses individual competences as a reference for the systems in human resource management, such as selection, training and development, compensation and career management.Taking this into account, Dutra (2001, p. 27) says that: . . . organisations and people, side by side, create a continuous process of competence exchange. A company transfers its assets to the people, enriching and preparing them to face new professional and personal situations, inside or outside of the organisation. Its staff, in turn, while developing their individual abilities, transfer their learning to the organisation, providing it conditions to cope with new challenges. Competen ce-based management Competence-based management has a direct effect on the future performance of its human resources (employees, managers and directors).It also considers attitudes, values, personal characteristics and relationships in teams which are necessary for innovation and not only the knowledge and skills required for completing their jobs (Conde, 2001). Therefore, competence-based management is a strategic practice which aims at increasing the global performance of a corporation by increasing the individual performance of its employees (Hagan, 1996). It is necessary to identify factors which produce differences between individuals according to the results of their jobs and experiences (Moore et al. , 2002; Drejer, 2000b).For this reason, every company which strives for competitiveness in its market recognises that competence-based management and performance appraisal are strategic functions, as this has brought about innovation by recycling companies’ processes and i ndividuals’ activities (Bitencourt, 2004; Drejer and Riis, 1999; Houtzagers, 1999; Baker et al. , 1997). Competence-based management creates opportunities for effective strategic human resource management. However, without performance appraisals, both for individuals and teams, a company can neither monitor its own development nor the progress of its staff’s performance.As a consequence, it cannot develop or manage its individual competences (Ritter et al. , 2002; Robotham and Jubb, 1996). Therefore, the main objectives of competence-based management are: . to guide managerial decisions related to providing employees with the resources necessary for them to carry out their work satisfactorily, as well as to meet their training needs; . to plan staff’s activities and identify the work conditions that in? uence their performance; . to guide the company’s human resource policies and guidelines; and . to reward, promote and even punish, warn or ? e employees. Development of individual competences When considering social interaction between people and objectives, competitive strategy makes use of a formal structure to exchange information and human resource management that provides guidelines for selection, job design and evaluation, performance appraisal and rewards (Devanna et al. , 1984). A competitive strategy formulation must be based on the strongest competences of a company. Constant progress of competences creates opportunities for systematic Staff development and appraisal 111 EJIM 10,1 112 re? ement and reformulation of competitive strategy and, by doing so, new ways can be identi? ed to develop competences (Fleury and Fleury, 2004). Developing individual competences is cyclical. According to environmental demands, companies de? ne their competitive strategy and core competences in order to channel their energy into their speci? c characteristics and, consequently, to adopt human resource systems that support the identi? cation and management of their individual competences. In this paper, development of individual competences is considered as a way of supplying information to other systems and processes.First of all, the company must: . establish what the strategy and organisational competences are; . de? ne the speci? cations of products and processes; . study the perspectives of necessary individual competences for each speci? c process; and . plan and carry out performance appraisal (Figure 1). When competence-based management is integrated into a company’s strategy, one can observe the relationship between identifying personal competences and main human resource systems: selection, training and development, compensation and career management.Companies which integrate competence-based management into strategic planning become able to make use of some tools, such as a balanced scorecard in order to measure the organisational performance in four balanced perspectives: ? nance, customers, internal processes and staff’s learning and growth. Kaplan and Norton (1997) highlight the importance of creating a strategic feedback system to test, validate and modify the hypotheses which are incorporated into strategic business units. When cause and effect relations are incorporated into the balanced scorecard, they allow executives to establish short term goals which re? ct their best expectations in de? ciencies and impacts and consequently affect performance measurements. From the feedback obtained by performance appraisal, supervisors and employees can identify what the necessary skills and knowledge are for activities to be developed, and what type of training is necessary to improve project management. Competence and human performance Individual competence associates explicit knowledge, personal skills and experiences with individuals’ results and judgement of organisational values which are obtained in ? their social context (Hipolito, 2001, p. 1; Fleury and Fleury , 2000; Zari? an, 2001; Sveiby, 1998). It considers the production and handing in of results which are linked to employees’ mobilisation, that is to say, it incorporates the value added by them to business, as shown in Figure 2. Ubeda (2003) emphasises that competence involves the individuals working closely in a team by doing practical activities, as well as their daily routine which results in a constant â€Å"know how to learn†. The individuals must be apt to take the initiative and assume responsibilities to cope with professional situations which they come across.This responsibility is undoubtedly the counterpart of decentralising decision making. Individuals will not give orders anymore, but they will individually assume the Staff development and appraisal INNOVATION 113 STRATEGY F F Mission Objectives E E E CORE COMPETENCES D B D SPECIFICATIONS OF PRODUCT AND PROCESSES A C E B A INDIVIDUAL COMPETENCES K C K PERFORMANCE APPRAISAL Figure 1. The competence developm ent process Source: Ubeda (2003, p. 50) responsibility for evaluating a situation, the required initiative and the effects that will inevitably arise from this situation.Therefore, a person or a team (when accepting responsibilities) accepts to be judged and be appraised for the achieved results in terms of performance for which they are responsible. They commit themselves to producing and handing in results of their activities. Thus, it is not possible to consider competence without presenting the logic behind human performance, as performance appraisal guides the development of individual competences according to business needs (Moore et al. , 2002; Lawler, 1995). The use of competences means rethinking the procedures of staff’s appraisal because: . . each individual becomes aware of which result must be reached and how it can be achieved. The competences form the basis of the language used to de? ne the expected behaviour which enables performance and improvement to be car ried out (Conde, 2001, p. 80). EJIM 10,1 114 INDIVIDUAL COMPETENCE SKILL Know how to do something PRODUCTION AND DELIVERY Results ATTITUDE Intend to do something POTENTIAL Knowledge Figure 2. The individual competence concept Source: Hipolito (2001, p. 81) According to Dutra (2001, p. 33), one of the most dif? ult issues concerning people management is to de? ne and appraise performance in terms of the results to be handed in by a determined person, company or business. Performance appraisal makes it possible to identify three individual aspects that interact between themselves: development, effort and behaviour (Figure 3): Each aspect must be dealt with in a different way, concerning not only the way to appraise, but also the actions which follow the appraisal. In general, companies mix these three aspects and emphasise effort and behaviour.At the current moment, staff’s professional growth is the most important aspect of performance and it is worthy of special attention (Du tra, 2001, p. 35). Dejours (1997, p. 54) highlights performance appraisal as evaluating a job that can take place in two ways: evaluating usefulness and social relationships. Evaluating the technical, social or economic usefulness of the individual is linked to the workplace and the person who does it is generally in a hierarchical position (boss, manager or organiser) to appraise the usefulness.Evaluating social relationships is related to the alignment of the job and production with standards which have been socially established by peers in the same hierarchical level which enables the individual to belong to a collective group. This evaluation is related to the job and its activities. What is appraised and evaluated is the job and not the individual. From the perspective of the human factor theory proposed by Dejours (1997, p. 55), this is an essential point because an individual’s contribution to the job effectiveness makes recognition and compensation possible.PERFORMANC E APPRAISAL BEHAVIOUR DEVELOPMENT EFFORT Figure 3. The three aspects of performance appraisal Source: Dutra (2001, p. 35) Recent studies point out models of performance appraisal based on behaviour and attitudes, but not only the ones focused on the analysis of functional features of each job (Moore et al. , 2002). They reinforce the increasing in? uence of technology, functional requisites and organisational learning in terms of developing competences (Drejer and Riis, 1999). According to Zari? an (2001, p. 121), nobody can compel individuals to be competent.A company can only create favourable conditions for their development. Thus, motivation becomes a key element in terms of developing competences. It is necessary for the employees to feel useful and be able to assume responsibilities. The individuals will be more motivated as they consider that the practice of their competences also contributes to the development of their projects and perspectives. Performance appraisal as an i nstrument to identify employees’ competences Competence-based management is supported by organisational competences that directly in? ence an individual’s competences, which are necessary for carrying out tasks and processes and, then are considered in performance appraisals. Consequently, the feedback concerning the data from these appraisals enables the whole organisation to recycle strategies and competences. Many authors highlight the dif? culty of measuring the impact of developing competences regarding a company’s performance (Mans? eld, 2004; Moore et al. , 2002; Ritter et al. , 2002; Drejer, 2000a; Sandberg, 2000; Hagan, 1996). This situation is worsened if the individual metrics of each work process are thought to be measured.Becker et al. (2001) emphasise that performance appraisal systems are incoherent in terms of what is measured and what is important. When implementing a company’s strategy, human resource managers have to be able to understa nd exactly how people contribute to a company’s results by being valuable and how to measure this contribution. This situation only takes place if these managers really participate in the development of a company’s strategy. These authors state that satisfactory performance appraisal produces two types of results: 1) it improves the decision-making processes of the sector responsible for human resource management by focusing its activities on the aspects of the organisation that contribute to the development of a company’s strategy; and (2) it provides a better allocation of resources, de? ning direct relations between human resource investments and strategic assets of a company. Developing competences in a research centre Aiming at evaluating competence-based management in practice, a case study in a research centre located in Brazil was carried out.This organisation is a unit of a Federal public research corporation which consists of 37 research centres, three national service centres and 11 central unit of? ces and is present in almost all the States of the Brazilian Federation. This corporation has invested in training and quali? cations of its staff since it was founded. In 2003, there were a total number of 8,619 employees. Out of 2,221 researchers who work in this corporation, 45 per cent have a master’s degree and 53 per cent a PhD. Staff development and appraisal 115 EJIM 10,1 16 The studied research centre is responsible for developing new technology which can facilitate the life of producers and agricultural workers in the country. The organisation was chosen because it has implemented a performance appraisal system which aligns the development of its products and processes with human resource management. Methodology An empirical study was undertaken from February to November, 2003 using the following data collection instruments: interviews with opportunities for participants’ comments and analysis of documents.Sev en professionals from this research centre were interviewed: four employees of the human resource area, the associate head of the research centre and two researchers. The participative observation of the researchers, the interviewees’ comments and the documental analysis provided a personal and close contact with the organisation identifying institutional materials, norms, routines and programs developed by the professionals. The key questions of this case study focus on: . the main organisational changes which have taken place over the last decades; . he aspects of the organisational structure that have either contributed to or hindered competence-based management; . the development of necessary researchers’ competences related to main projects and processes; and . the way of appraising the development of researchers’ competences. The case study The studied research corporation experienced some organisational changes over time that had clearly de? ned its busin ess-oriented strategy. There is a real concern about integrating this strategy with human resource management, however, the performance appraisal system shows an irregular historical background.The investigated corporation was founded in the 1970s, a period of outstanding economic growth in Brazil. Moreover, the Brazilian government supported the training of experts in research in public organs and in the agricultural sector (Ubeda, 2003). At that time, the corporation did not experience either ? nancial or human resource problems because the objective of the Federal government was to form a vanguard institution in its ? eld. The research guidelines of research were de? ned by the corporation’s headquarters and then followed by the research centres.The corporation’s concern about integrating strategies with human resource management increased from the 1990s onwards, as well as plans to implement a structured performance appraisal system (Table I). The research centres were regionally located according to product lines and were set up to solve local problems. These units followed and carried out nationwide policies, as well as guidelines de? ned by the corporation’s headquarters. At this moment, there was no concern about performance appraisal.From 1988 onwards, due to the current Federal Constitution being approved, public institutions became more concerned about the strategic management of the appraisal of processes and results, not only of the organisation but also of the individuals. Period Institution’s organisational scenario 1970s Development and consolidation of the studied corporation Employment and development of human resources Availability of ? nancial resources for project development Modernisation of management Application of strategic planning Focus on resultsAnalysis of global scenarios Rede? nition of the research centre’s mission and vision Formulation of a global policy for the organisation consisting of res earch policy, businesses’ policy, and business communication policy Focus on the customers Organisational re-structuring of processes and projects 1988-1992 1994-1998 1999-2003 Source: Ubeda (2003, p. 69) Aiming to follow these changes of organisational and technological paradigms, the studied organisation started to adopt strategic planning principles in its institutional culture and drew up its ? st corporate plan for 1988-1992. In 1991, the corporation initiated a process of organisational change, using strategic planning techniques, focusing on their operations and processes in the market, guiding research projects towards solving social problems, and not only exclusively towards the progress of pure science, attempting to ? nd an increase in ef? ciency and effectiveness to continue being competitive and to guarantee its sustainability (Nader et al. , 1998).From 1994 onwards, a new system to appraise individual job performance was created and integrated with both strategi c planning and the institutional management system of the whole corporation, as well as with the operational plan of each research centre. To remain competitive and to guarantee sustainability, the corporation adopted a process of organisational change based on a management model drawn on results and customers’ requirements, as well as having been supported by the balanced scorecard methodology (Kaplan and Norton, 1997).From 1997 to 1999, the institution started implementing a new strategic management model in order to provide guidelines which really showed what was de? ned by the corporation. Therefore, the entire organisation’s staff would work in favour of the de? ned goals (Sentanin, 2003). Within its job structure, the institution manages its human resources by linking the achievement of the proposed goals of its annual operational plan to negotiating the proposed activities for each employee in the performance appraisal system.The performance appraisal system, be sides being an instrument to recognise achieved results, is also used to identify human competences, which are important for research, and is a basis for selection, training and compensation practices in research centres. Concerned about meeting the needs of its customers, the corporation de? nes its strategic objectives and conveys them to its research centres that incorporate them into the annual operational plan. These units establish important processes to ful? the proposed goals in the performance appraisal systems of researchers, and consequently, researchers develop new practices and technology (Figure 4). Staff development and appraisal 117 Table I. Organisational scenario of the studied corporation EJIM 10,1 118 Corporate Strategic Plan Plan of Each Unit Annual Operational Plan Figure 4. Performance strategic management process in the organisation studied Performance Measurement Strategic Planning F E E D B A C K Strategic Management Model Based on Processes Performance App raisal Source: Ubeda (2003, p. 82)In each research centre, there is an internal technical committee which co-ordinates research regarding themes and developed projects. This committee analyses pre-proposals and proposals of projects and processes of its unit with technical, operational and ? nancial criteria. Thus, each new project undergoes evaluation and approval of the committee. Once a project is approved, it can be developed, and after it is concluded, it is evaluated once again to re? ect on the results, assuring both the commitment of its staff and the quality of its technical projects and processes.The units’ type of structure is ad hocratic, according to Mintzberg’s (1983) terminology, because it consists of teams which develop the approved projects, as well as them being concerned with innovation and always centred on the development of new products and processes. The head of research of each unit co-ordinates and appraises the performance of the projects whi ch are carried out. The structure of this centre is the re? ection of its strategies, since it attempts to create an integration of specialties using its project teams with the aim of competitiveness and customer satisfaction.As for the job structure, there are two functional careers: research and support for research. Data analysis, results and implication of this research Research on competence-based management was focused on performance appraisal because it is an important instrument to identify human competences based on the innovation strategy of the studied centre. In this performance appraisal system there is explicit planning of the following activities: . what the results of the jobs are expected to be; . ow the product should be presented and what the standard of performance is expected to be; . . when the deadline for the product to be presented is; and feedback of the results of the jobs. However, since 1994 when it was implemented, the performance appraisal system has u ndergone modi? cations to improve its methodology, attempting to make its participants aware of the need for periodic dialogue and monitoring the activities, as well as for the impartial and speci? c appraisal of the activities planned in relation to the availability of means to carry out these activities.The planning of employees’ activities must be made according to the goals of its unit, area or sector, and to the projects under the responsibility of the studied research centre (Ubeda, 2003, p. 82). Performance appraisal must consider the employee’s individual competences and the results of the job which were de? ned in strategic planning. Competence-based management aims at guiding managerial decisions, the processes of professional development, as well as planning the human resource systems.An analysis of the development of competences in the Brazilian research centre was carried out by comparing the main theoretical issues of the literature with practices of the organisation which was studied (Figure 5). Firstly, the strategic objectives (item 1 of Figure 5) of the studied organisation were formulated according to the corporation and unit’s missions and the corporation’s objectives. A synthesis of the theoretical issues concerning organisational competences (item 2 of Figure 5) is presented as follows: . eveloping organisational competences is based on the internal abilities of companies (Wernerfelt, 1984); . these competences consist of skills, abilities and technology which enable a company to meet the speci? c needs of its customers, that is to say, to achieve a competitive advantage superior to competitors (Hamel and Prahalad, 1994); Staff development and appraisal 119 FORMULATION OF STRATEGY (1) Objectives are defined according to the corporation and unit’s missions and the corporation’s objectives PRACTICES OF THE STUDIED ORGANISATION OF ORGANIZATIONAL COMPETENCES (3) ISSUES OF LITERATURE ONORGANIZATIONAL C OMPETENCES (2) ISSUES OF LITERATURE ON INDIVIDUAL COMPETENCES (4) ISSUES OF LITERATURE ON PERFORMANCE APPRAISAL (6) F E E D B A C K PRACTICES OF INDIVIDUAL COMPETENCES OF THE STUDIED ORGANISATION (5) ITEMS OF PERFORMANCE APPRAISAL IN THE STUDIED ORGANISATION (7) Core of this analysis: researchers Focus of the performance appraisal: researchers’university degree qualifications Figure 5. Analysis of the development of competences in the research centre EJIM 10,1 . . 120 they require an understanding of competitive advantage mechanisms which may be used over time.When competitive strategies are being developed, companies have to make the best use of their speci? c features (Grant, 1991); and a competence can be de? ned by considering four elements and their relationships: technology, people, organisational structure and organisational context (Drejer and Riis, 1999). The main features of organisational competences practised in the researched company (item 3 of Figure 5) were: . focus on the internal ability of research in agriculture and breeding; . support for competitive agribusinesses development in the global economy; . ncouraging the development of agribusinesses with the sustainability of economical activities and environmental balance; . diminishing environmental imbalanced aspects of agribusinesses; and . supplying raw materials and food which encourage the population’s health, improving the nutritional level and quality of life. Individual competence issues in the literature (item 4 of Figure 5) may be summarised as follows: . individual competence links explicit knowledge, skills and experiences of individuals to the results and judgements of value built within their social ? etwork (Hipolito, 2001; Fleury and Fleury, 2000; Zari? an, 2001; Sveiby, 1998); . individual competence can be explained altogether by the skills (to know how to do something), attitudes (to intend to do something), knowledge (to understand why to do something and sea rch for solutions) and results (to produce and come ? up with the solution) (Hipolito, 2001); and . in order to develop complex competences, complex systems involve not only many people in different areas of the organisation, but also interlocking technology.It is very dif? cult to understand and imitate them because they are very dependent on people and technology (Drejer and Riis, 1999). To develop individual competences in the research centre (item 5 of Figure 5), the following initiatives were carried out: . stimulating and rewarding creativity; . seeking effectiveness, developing actions with a focus on the achievement of results and solutions with compatible and competitive costs; . planning the company for the future by strategically positioning its resources and abilities; . eing committed to honesty and ethical posture by placing high value on human beings and dealing with all groups of society with respect; . attempting to meet the particularities of customers’ dema nds by following the principles of total quality; . stimulating leadership when creating, adapting and transferring knowledge, products, services and technology; . . . . encouraging partnerships with other organisations and individuals; developing partnerships in terms of science and technology in agribusinesses; striving for scienti? c rigour, using scienti? methods in research, caring about the exactness and precision of procedures in all the phases of the process, and not tolerating bias in results; and supporting teams which deal with problems in a systemic way in order to attain the ? nal objectives of their jobs. With regards to the issues presented in the literature on performance appraisal (item 6 of Figure 5): . the three main aspects of performance appraisal are people’s development, effort and behaviour (Dutra, 2001); . models for performance appraisal are based on behaviour and attitudes, and not only on the speci? functional analysis of each job (Moore et al. , 2 002); and . technology, functional requisites and organisational learning in? uence the development of competences (Drejer and Riis, 1999). However, the main items of performance appraisal in the studied organisation (item 7 of Figure 5) are limited to: . researchers’ ability of monitoring the projects being carried out; . researchers’ scienti? c publications, such as articles, proceedings of congresses and scienti? c journals, books and chapters of books; . production and transfer of technology; and . publicising the research centre’s image.Although there is integration between performance appraisal and strategic plans de? ned by the research centre, competence-based management is still centred on the individuals, and it is also based on their tasks and not on the individuals linked to their social context, as previously pointed out by Moore et al. (2002), Zari? an (2001), Drejer and Riis (1999) and Dejours (1997). The previous fact is also a result of the dif? culty in measuring innovation and the degree of the development of a research project. Until the moment the research project does not achieve the proposed objective, it is dif? ult to quantify how much this research has progressed over time. All the risks are assumed and the decisions are centralised by researchers who coordinate the project teams. These facts took place because of the studied organisation which did not manage to deal with complex competences in a decentralised way. Although this research centre is a reference in Brazil, the competence notion of this institution recognises only the scope of skills (to know how to do it) and knowledge (information and experiences), not considering the scope of the attitudes (to intend to do it).The organisation only recognises competences based on a university degree quali? cation, and does not include the initiative and the responsibilities necessary to cope with complex situations. It does not centre the development of individual competences either on speci? c projects or on integration and team work. Staff development and appraisal 121 EJIM 10,1 122 Project management and performance appraisal are centred on the main researchers’ skills and knowledge, minimising the importance of the competences of the other members of the research project team.However, it is important to mention that the quantitative criteria of performance appraisal do not only re? ect the concern about customers’ satisfaction, but also guide the distribution of resources and the human resource policies of the studied institution. Performance appraisal does not consider either the team aspect or the concept of feedback structured by 360 degrees appraisal in which all the staff appraise and are appraised by their superiors, subordinates and colleagues (Borman, 1997). Employees are appraised by their superiors in the studied centre.The results of the performance appraisal system contribute to strategic planning, however, the o rganisation and superiors are not appraised by the employees. In addition, an investigation into the organisational atmosphere was not made. There is not a channel for the feedback of performance appraisals which could result in both the development of researchers’ competences and the innovation process of this centre. The processes in which technology is transferred and research is carried out are not de? ned according to the guidelines and parameters of this research centre, but they are de? ed by the corporation. Regarding cultural aspects, there is a great resistance and incredulity of the performance appraisal systems and the development of competences, despite the employees being already familiar with the appraisal systems of the research projects. Considering this incredulity, the appraisers do not take the role of planning and monitoring individual jobs. â€Å"There is always something more important and more urgent to do than ‘to sit down with somebody to plan actions related to the individuals’ job and his/her respective performance† (Nader et al. 1998, p. 17). In Table II some theoretical references are compared with the investigated institution’s practice. This is an approach combining the presence of the aspects of: competence (skills, attitudes, knowledge, production and handing in), Competence-based management elements in the studied organisation Table II. Elements of competence-based management in the organisation studied Performance appraisal integrated with strategic planning Performance appraisal integrated with human resource systems Development of skillsDevelopment of knowledge Development of attitudes Consideration of the social context of project teams Development of competences according to production and delivery Performance appraisal based on results Use of balanced scorecard to establish and rede? ne goals Participation of all members of a research project team in the performance appraisal through 36 0 degrees performance appraisal Concern about employees and researchers’ professional growth considering all the elements of competenceFeedback of appraisals in terms of attitudes, opportunities of professional growth and social context to develop new strategies Source: Adapted from Ubeda (2003, p. 95) Present Absent X X X X X X X X X X X X the performance appraisal model, and the strategic integration of processes with human resource management. Conclusions When dealing with current competitive markets and needs for technological innovation, as well as stiff competition for new market niches, competence-based management is really a strategic practice adopted by companies to attain competitive advantage in order to serve the customers quickly and ef? iently. As a consequence, the alignment of human resource management practices and business strategies is of fundamental importance to company’s competitiveness, and it emphasises people as a distinct resource for success. Thus, competence and human performance help the development of projects and internal processes. Competence-based management is carried out based on identifying individual competences, using performance appraisal of results from an individual’s job.It is based not only on the competitive strategy and the organisational structure, but also on processes and projects of a company. It is also a reference for managers’ decisions concerning the selection, training and compensation policies of a company’s staff. To implement a consistent performance appraisal system which is capable of appraising the competences of each employee, it is necessary to check which knowledge, skills and attitudes should be developed in order to improve the internal processes of the organisation, without remaining focused only on jobs and tasks.In this case, the research centre is basically just concerned with its operational plans whose main reference is striving for productivity. However, it was observed in practice that the development of individual competences does not link the performance appraisal system to the collective and social approach of competence-based management, and it also does not include the scope of attitudes in order to integrate strategic planning, its monitoring, performance appraisal, the feedback of results of a research project and the improvement of processes.It is exactly this feedback, if well managed, that makes a difference, not only when identifying individual competences necessary for each activity, but also in the possibility of sharing professional growth concurrently with innovation and competitive strategy of companies. Feedback linked to the organisation’s strategy could increase the integration between all its organisational units and levels possible. New research to obtain greater understanding of the relationship between competence-based management and performance appraisal is necessary because the existing literature do es not speci? ally examine the development of individual competences. The main contribution of this paper is to present not only the dif? culty of managing human competences, but also a vision of the process of developing competences in a research centre by analysing its particularities and limitations. References Baker, J. C. , Mapes, J. , New, C. C. and Szwejczewski, N. (1997), â€Å"A hierarchical model of business competence†, Integrated Manufacturing Systems, Vol. 8 No. 5, pp. 265-72. ? ? Becker, B. E. , Huselid, M. A. and Ulrich, D. (2001), Gestao estrategica de pessoas com scorecard: ? nterligando pessoas, estrategia e performance, Campus, Rio de janeiro. ? ? Bitencourt, C. C. (2004), â€Å"A gestao de competencias gerenciais e a contribuicao da aprendizagem organizacional†, Revista de Administracao de Empresas, Vol. 44 No. 1, pp. 58-69. Staff development and appraisal 123 EJIM 10,1 124 Borman, W. C. (1997), â€Å"360 ratings: an analysis of assumption and re search agenda for appraising their validity†, Human Resource Management Review, Vol. 7 No. 3, pp. 299-315. ? ? ? Conde, L. P. (2001), â€Å"Gestao de competencias como pratica de recursos humanos nas organizacoes: studo de caso em uma empresa de tecnologia da informacao†, masters thesis, Faculty of ? ? Economics and Administration, University of Sao Paulo, Sao Paulo. ? Dejours, C. (1997), O fator humano, Fundacao Getulio Vargas, Rio de Janeiro. Devanna, M. A. , Fombrun, C. J. and Tichy, N. M. (1984), â€Å"A framework for strategic human resource management†, Strategic Human Resource Management, Wiley, New York, NY, in Fombrun, C. J. , Tichy, N. M. and Devanna, M. A. (Coords. ). Drejer, A. (2000a), â€Å"Organizational learning and competence development†, The Learning Organization, Vol. 7 No. , pp. 206-20. Drejer, A. (2000b), â€Å"How can we de? ne and understand competencies and their development? †, Technovation, Vol. 21 No. 3, pp. 135-46. Dr ejer, A. and Riis, J. O. (1999), â€Å"Competence development and technology: how learning and technology can be meaningfully integrated†, Technovation, Vol. 19 No. 10, pp. 631-44. ? ? ? ? Dutra, J. S. (2001), â€Å"Gestao de pessoas com base em competencias†, Gestao por competencias, ? Gente, Sao Paulo, in Dutra, J. S. (Coord. ). ? ? Fleury, A. and Fleury, M. T. L. (2000), Estrategias empresariais e formacao de competencias, Atlas, ?Sao Paulo. Fleury, M. T. L. and Fleury, A. (2004), â€Å"Competitive strategies and core competencies: perspective for the internationalisation of industry in Brazil†, Integrated Manufacturing Systems, Vol. 14 No. 1, pp. 16-25. Grant, R. M. (1991), â€Å"The resource-based theory of competitive advantage: implications for strategy formulation†, California Management Review, Vol. 33 No. 3, pp. 114-35. Hagan, C. M. (1996), â€Å"The core competence organization: implications for human resource practices†, Human Resource s Management Review, Vol. 6 No. 2, pp. 147-64. Hamel, G. and Prahalad, C. K. 1994), Competing for the Future, Havard Business School, Boston, MA. ? ? ? ? Hipolito, J. A. M. (2001), â€Å"Tendencias No. campo da remuneracao para o novo milenio†, Gestao por ? ? competencias, Gente, Sao Paulo, in Dutra, J. S. (Coord. ). Houtzagers, G. (1999), â€Å"Empowerment, using skills and competence management†, Participation & Empowerment: An International Journal, Vol. 7 No. 2, pp. 27-32. Huselid, M. A. , Jackson, S. E. and Schuler, R. S. (1997), â€Å"Technical and strategic human resource management effectiveness as determinants of ? rm performance†, Academy of Management Journal, Vol. 40 No. , pp. 171-88. Jayaram, J. , Droge, C. and Vickery, S. K. (1999), â€Å"The impact of human resource management practices on manufacturing performance†, Journal of Operations Management, Vol. 18 No. 1, pp. 1-20. ? Kaplan, R. S. and Norton, D. (1997), A estrategia em acao: bala nced scorecard, Campus, Rio de Janeiro. Lawler, E. E. III (1995), â€Å"From job-based to competency-based organizations†, Journal of Organizational Behavior, Vol. 15, pp. 3-15. Le Deist, F. D. and Winterton, J. (2005), â€Å"What is competence? †, Human Resource Development International Journal, Vol. 8 No. 1, pp. 27-46. Mans? eld, B. 2004), â€Å"Competence in transition†, Journal of European Industrial Training, Vol. 28 Nos 2/3/4, pp. 296-309. Meshoulam, I. and Baird, L. (1987), â€Å"Proactive human resource management†, Human Resource Management, Vol. 26 No. 4, pp. 483-502. Mills, J. , Neely, A. , Platts, K. , Richards, H. and Gregory, M. (1998), â€Å"The manufacturing strategy process: incorporating a learning perspective†, Integrated Manufacturing Systems, Vol. 9 No. 3, pp. 148-55. Mintzberg, H. (1983), Structure in Fives: Designing Effective Organizations, Prentice-Hall, Englewood Cliffs, NJ. Moore, D. R. , Cheng, M. and Dainty, A. R. F. 2002), â€Å"Competence, competency and competencies: performance assessment in organizations†, Work Study, Vol. 51 No. 6, pp. 314-9. ? ? Nader, R. M. , Guimaraes, T. A. and Ramagem, S. P. (1998), Da avaliacao para a gestao do desempenho individual: a implantacao de uma metodologia baseada no planejamento ? ? empresarial, Escola Nacional de Administracao Publica, Bras? lia. Ray, G. , Barney, J. B. and Muhanna, W. A. (2004), â€Å"Capabilities, business process, and competitive advantage: choosing the dependent variable in empirical tests of the resource-based view†, Strategic Management Journal, Vol. 5 No. 1, pp. 23-37. Ritter, T. , Wilkinson, I. F. and Johnston, W. J. (2002), â€Å"Measuring network competence: some internacional evidence†, Journal of Business & Industrial Marketing, Vol. 17 Nos 2/3, pp. 119-38. Robotham, D. and Jubb, R. (1996), â€Å"Competence: measuring the unmeasurable†, Management Development Review, Vol. 9 No. 5, pp. 25-9. Sandb erg, J. (2000), â€Å"Understanding human competence at work: an interpretative approach†, Academy of Management Journal, Vol. 43 No. 1, pp. 9-25. Santos, F. C. A. 2000), â€Å"Integration of human resource management and competitive priorities of manufacturing strategy†, International Journal of Operations & Production Management, Vol. 20 No. 5, pp. 610-28. Schroeder, R. G. , Bates, K. A. and Juntilla, M. A. (2002), â€Å"A resource-based view of manufacturing strategy and the relationship to manufacturing performance†, Strategic Management Journal, Vol. 23 No. 2, pp. 105-17. Schuler, R. S. and Jackson, S. E. (1995), â€Å"Linking competitive strategies with human resource management†, Advances in the Practice, Theory and Research of Strategic Human Resource Management, Harper Collins, New York, NY, in Miner, J.B. and Crane, D. P. (Coords. ). ? ? Sentanin, F. S. (2003), â€Å"A gestao por processos dentro do planejamento estrategico de uma empresa de P& D†, XXI Encontro Nacional de Engenharia de Producao, Proceedings, Ouro Preto. ? Sveiby, K. E. (1998), A nova riqueza das organizacoes: gerenciando e avaliando patrimonios de conhecimento, Campus, Rio de Janeiro. ? ? Ubeda, C. L. (2003), â€Å"A gestao de competencias em uma empresa de pesquisa e desenvolvimento: ? um estudo de caso†, masters thesis, Engineering School of Sao Carlos, University of ? Sao Paulo, Sao Carlos. Wernerfelt, B. (1984), â€Å"A resource-based view of the ? rm†, Strategic Management Journal, Vol. 5 No. 2, pp. 171-80. ? ? ? Zari? an, P. (2001), Objetivo competencia: por uma nova logica, Atlas, Sao Paulo. Corresponding author Cristina Lourenco Ubeda can be contacted at: [email  protected] com. br ? To purchase reprints of this article please e-mail: [email  protected] com Or visit our web site for further details: www. emeraldinsight. com/reprints Staff development and appraisal 125

Compare and Contrast Essay Writing

Compare and Contrast Essay Writing Here is a short information about 2 possible ways to write a compare and contrast essay. A comparison essay is an essay in which you either compare something or contrast something. To write a comparison essay that is easy to follow, first, decide what the similarities or differences are by writing lists on scrap paper. Which are more significant, the similarities or the differences? Plan to discuss the less significant first, followed by the more significant. It is much easier to discuss ONLY the similarities or ONLY the differences, but you can also do both. Experience a lack of time or inspiration?  Ask our writers for help  and you will get an  essay written to all your requirements. Then for organizing your comparison essay, choose one of the plans described below whichever best fits your list. Plan A: Use Plan A if you have many small similarities and/or differences. After your introduction, say everything you want to say about the first work or character, and then go on in the second half of the essay to say everything about the second work or character, comparing or contrasting each item in the second with the same item in the first. In this format, all the comparing or contrasting, except for the statement of your main point, which you may want to put in the beginning, goes on in the SECOND HALF of the piece. Plan B: Use Plan B if you have only a few, larger similarities or differences. After your introduction, in the next paragraph discuss one similarity or difference in BOTH works or characters, and then move on to the next paragraph to the second similarity or difference in both, then the third, and so forth, until youre done. If you are doing both similarities and differences, juggle them on scrap paper so that in each part you put the less important first (X and Y are both alike in their social positions . . .), followed by the more important (but X is much more aware of the dangers of his position than is Y). In this format, the comparing or contrasting goes on in EACH of the middle parts. Now, when you know the  possible ways of comparing and contrasting, lets check out our list of compare and contrast essay topics: 30 TOP Compare and Contrast Essay Topics Need an essay?   offers all essay types on different topics. Place an order now to get your essay on time.

Second Great Awakening. essays

Second Great Awakening. essays In this chapter we learn about the Second Great Awakening, but more specifically, the impact it had on people, and the class of people it impacted the most. In our first excerpt, which is the only secondary source, we read from Paul E. Johnson who believes the second revival of religion in the Rochester area and economic change in the area were directly related. In the next sources, which are all primary now, we look at two maps of Western New York. One can observe the change in population density in the area. Once master and wage earner had different social worlds, the population of Rochester was no longer as condensed as it was once before. Source 3 is an essay from Alexis de Toqueville discussing the condition of Americans. Toqueville expresses his beliefs that while the working classes social conditions become equal they feel as though they are in control of their own destiny. Source 4 is an attack on the revivals which basically states the revival is a hoax and not beneficial t o those in lower class levels. Source 5 and 6 is a letter and verse in defense towards the revivals exuberating how wonderful they really are. Source 7 is a painting of African Americans supporting the revivals. Due to the facts that most, if not all were slaves at that time, they must have taken great salvation from the revivals. Source 8 is an excerpt from the Book of Mormon, which illustrates once sinners, had confessed to God, they will be forever redeemed and are free forever. However, the contrary, those who give their spirit to the devil, will have him reign over them in his own kingdom. Source 9 describes a young boys point of view in 1874, of working for a wealthy farmer and how it was always about work. There was never an emotional connection made between worker and employer as it once had been. Sources 10 described the working conditions of the journeymen. Source 11 showed how many people were in each class. The journeymen had 62.1% of the men, ...

Capital Gains Method and Policies for Business Organizations

The taxation law of Australia is one of the world’s outstanding revenue collection system introduced by the government of the country, which is based on the citizenship of an individual of the nation, capital gains method and policies for business organizations. This study will present the brief idea about the residential status based on Australian Law.   In the given case, Fred seeks an advice about his residential status based on Australian Law. After analyzing the case, it was found that Fred visited Australia with an intention to set up his own business in the country. He did not mention the duration of his stay before the arrival. According to Australian Law, it is mandatory for an individual to obtain a valid visa for his stay in the country for an unknown period. According to Saad (2014), this type of visa can be termed as Permanent Residence Visa also. In the given case, it was found that Fred has visited the country without his family; moreover, he has obtained a valid visa also. It is not possible to decide whether the obtained visa is Permanent Residence Visa or not. To decide on the matter it is necessary to highlight the requirements of the residential status of Australia. The requirements are as follows: Physically present in the country: According to Australian Law, a person must stay in the country at least for a period of twelve months than only the person is eligible to acquire a permanent residency of the country. In the given case, Fred left the country within a period of eleven months due to his illness. In the words of Schenk, Thuronyi and Cui (2015) if the person fails to satisfy the requirements of the act than the person is not liable to pay tax in the country. So based on the assumption it can be conclude that Fred has not met the basic criteria of the act hence he is a non-resident and could not be chargeable for taxation purpose. Policy of Dual Citizenship: Dual citizenship means a person can acquire the citizenship of more than one country at a time based on the rules and regulation of the nations. In the given case, Fred resides in UK and has the citizenship of the country. To carry on any business in Australia it is necessary for an individual to obtain the citizenship of Australia. Fred has certain investment in France and he receives certain amount of interest from that investment. According to Arthur (2016), the person who earns an income from more than one country, the amount which he earned is taxable under both the countries i.e. the country in which he resides and the country in which the income actually occurred. Based on this assumption Fred is liable to pay tax to the government of France and UK. Australian government will not get any tax on that income from Fred. In addition to it Fred has not decided his staying period in Australia before his arrival, moreover, he left the country within a per iod of eleven months. Therefore, he cannot be termed as a citizen of Australia (Australian Citizenship HQ 2016). Hence, he is not liable to pay tax in Australia. Ordinary income includes income from all sources except income from capital gains. Income from wages, salaries, bonuses, and so on together forms part of an ordinary income.   Short-term capital gain or sale from an asset which is held for a period of less than twelve months are included in ordinary income. It is of two types’ business income and personal income. The court has an option to deal with the benefits related to deals and appraisal, which were charged on an individual. In the given case Californian Copper Syndicate (Anon, 2016), the income earned by an individual is to be charged as assessable income instead of income, which can be imposed on a person. In other words, the income which is obtained from carrying on any business instead of any acknowledgment or from any deals of securities than the income might be assessed to charge.   Therefore, to discover the income it is important to consider whether the addition to investment is only for improving the quality of business or is it for an operation to achieve the future profit of business. So the motive of an individual should be considered before taking any decision or making any deals. The company was associated with the coal mining business. The company was framed with a motive to secure resources of coal in the New South Wales region of the country. After sometime, the company stops this business and sold all the land. The company made a huge profit on this sale (Anon, 2016). The court held that income earned in this manner is not assessable as Income from Business because the nature of the business was coal mining. The company was not associated with the business of sale or purchase of land. Hence, not chargeable as an assessable income. An individual bought an area for its shareholder to give them the accessability of beachfront. The court in this case verdicts that the income which was earned by the taxpayer would be assessable to Business Income because the materialness of expense which incurred by selling a land was to make profit only. Therefore, it is chargeable under the Business Income of an assessee. According to sec. 25(1) and 26(a) of the Income Tax Act, 1936 assessable income includes: Income made from the deal of the asset. Profit made from undertaking of an asset. In the given case, the taxpayer has directed the matter as an area of improvement instead of accompanying it for the said wages. Therefore, it is not liable for tax. The person acquired some area for cultivating and driving a rustic life. After the demise of the citizen, the trustees sub-divided the area. The area was sold with the help of land specialists. The court directed that the owners of the property were not associated with the profit making business. According to sec.25 (1), the deal does not form part of salary. The taxpayer sold a land, which he acquired from his father in the year 1955. The property was sold due to the illness of the taxpayer. It was directed by the court that the deal was not assessable for tax because it was found that the taxpayer has no intention of profit making, moreover, there was no plan to make benefit from the sale. The case is similar to the case of Statham Case. The deal should be termed as an acknowledgement instead of business exchange. The court held that the taxpayer had an inactive role while making any benefits from the said exchange. The transaction reflects the plan of a taxpayer just to understand the area only (Law.ato.gov.au, 2016) The Company bought an area, which is beachfront facing with the motive to offer sand mined from the said area. The court directed that the company has obtained and acknowledge business benefits from the area, whereas, the Memorandum of the Company expressed that the object of the Company was to buy land packages so that they can offer working from the sand business. It was held by the court that a specific area, which has been obtained for more than one intention, and then the resultant increases marked down of such land would be assessable to impose under Section 25(1) of the Income Tax Assessment Act, 1936. As the aim of the said activity was to make benefit and the said game plan was a benefit making plan. The taxpayer acquired some pieces of land of an area with the intention of cultivating, brushing and developing products over it. The citizen sub-divided the land and sold the same over a time to meet the financial obligations that a person acquired while purchasing the said area. It was held by the court that the transaction carried on by the taxpayer related to the   advancement of area increases acknowledged at a bargain on the above-mentioned grounds were assessable to impose. It was held that the aim to convey own business or make benefit would not have been available; the Taxpayer would be taxed because it would be ventured to make planned benefit from it. According to Section 26(a), definitive subjective motivation behind the citizen ought to be considered furthermore genuine arranging which is done throughout the said exchanges. In spite of the fact that the reason for securing a benefit was not the taxpayer's basic role, it will be regarded as a plan to add up to a benefit making an undertaking or venture. The taxpayer acquired a land and constructed townhouses on it and later on sold the townhouses for a benefit. It was decided that the asset was obtained with the goal of making a profit on the same. The income earned by the person will be treated as an expense under Section 25(1) of the Income charge Assessment Act, 1936. Furthermore, it was held that there was no business venture or undertaking required in the said course of action. However, the Honorable Judge decided that it doesn't make a difference if the endeavor or business wander does not exist, the negligible goal of the evaluation of business is to benefit from the offer of an area would suffice the use of tax collection on the said game plan. Therefore, it was held that if a property is obtained by a person with a motive to make a benefit in the most beneficial way that may introduce itself and the citizen embraces one of the numerous alternatives, consequently making a benefit, he will appropriately be said to do a busine ss/profità ¢Ã¢â€š ¬Ã‚ making plan. From the above discussion, of residential status of an individual it has been found that Fred has failed the citizenship test of Australia. Therefore, he is to be treated as a non-resident for the country. Hence, he is not liable for the tax in Australia according to the taxation law of the country. Furthermore, after analyzing various cases based on the assessability of ordinary income it was found that all the cases involve the sale of land but the nature of business was different in each case. Therefore, the court gave different verdicts based on the nature of the transaction. Hence, after a brief summary of the relevant cases a person will understand the concept more elaborately. Allan, T., 1950. Truth that Sings. By William C. MacDonald. James Clarke & Co. Ltd. 6s.  Scottish Journal of Theology,  3(04), pp.439-442. Anon, (2016). [online] Available at: https://"THERMAL SYNDICATE, LTD." (1949) 21 Analytical Chemistry [Accessed 7 Sep. 2016]. Arthur, G., 2016. Tax files: Taxation duties of executors.  Bulletin (Law Society of South Australia),  38(2), pp.28-29. Australian Citizenship HQ. (2016).  Australian Citizenship Eligibility - Australian Citizenship HQ. Available from: https://www.australiancitizenshiphq.com.au/australian-citizenship/citizenship-eligibility/ [Accessed on 1 Sep. 2016]. Brown, R.H., 2000.  Redeeming the Republic: Federalists, Taxation, and the Origins of the Constitution. JHU Press. Hettich, W. and Winer, S.L., 2005. Regulation and Taxation: Analyzing Policy Interdependence.  Available at SSRN 525802. Hettich, W. and Winer, S.L., 2005. Regulation and Taxation: Analyzing Policy Interdependence.  Available at SSRN 525802. Hunt, J., 2015. South East Queensland (SEQ) Sport Development meetings. John Caughlan, Statham (Gale Ecco, U S Supreme C, 2011). Law.ato.gov.au. (2016).  Home - ATO Legal Database. [online] Available at: https://Law.ato.gov.au [Accessed 7 Sep. 2016]. Martin, F., 1991. Audit Power of the Commissioner of Taxation: Sections 263 and 264 of the Income Tax Assessment Act 1936, The.  Queensland U. Tech. LJ,  7, p.67. Obst, W. and Hanegbi, R., 2016. Small-Scale Property Development: GST Implications.  Adelaide Law Review, Forthcoming. Pulfrich, A. and Branch, G.M., 2014. Using diamond-mined sediment discharges to test the paradigms of sandy-beach ecology.  Estuarine, Coastal and Shelf Science,  150, pp.165-178. Saad, N., 2014. Tax knowledge, tax complexity and tax compliance: Taxpayers’ view.  Procedia-Social and Behavioral Sciences,  109, pp.1069-1075. Schenk, A., Thuronyi, V. and Cui, W., 2015.  Value Added Tax. Cambridge University Press.