PROBLEM IDENTIFICATION AND RECOMMENDATIONS FOR SFK ORGANIZATION 1
PROBLEM IDENTIFICATION AND RECOMMENDATIONS FOR SFK ORGANIZATION 6
Problem Identification and Recommendation for SFK Organization
Student’s Name
Institution
Date
Introduction and problem statement
From the case, it is apparent that SFK-NY is one of the non-profit organization that is striving a lot to ensure that its mission of empowering the human spirit in every child is achieved. The case indicates that there is a huge gap in the society concerning the human spirit and hence SFK-NY has done its best to fill this gap. However, a closer look at the case reveals that the SFK-NY has not yet achieved its goal or rather its missions and vision. The vision statement for the organization is “One World, Every Child” (Vallas and Sherman, 2012). According to the case, it is stated that the mission of ensuring that the vision “ One World, Every Child” is achieved would only be complete when every child and young adult in the target region has participated in the SFK-YK program (Vallas and Sherman, 2012). This is because for all the children to learn he tools to help them make wise choices that provide them with certainty, happiness, concern for the well-being of others, the organization needs to invest a lot not only in employing personnel but also in expanding their project worldwide.
Expanding the program worldwide would need an enormous amount of money. Given that the SFK-YK is a non-profit organization, it means that it does not get capital from the services they offer. This is because they do not charge the beneficiaries for the services they get. The organization, according to the case, depends on donations from individuals, corporations, foundations, groups, clubs, and organization as well as their own fundraising from special events. Despite the fact that the organization gets a lot of assistance from well-wishers and clubs, the organizational Advisory Board and the director argue that their major concern is that SFK is not generating as much revenue through fundraising to support the current operation. They are also concerned that the organization is gaining a lot of popularity and that because of this, it is likely that it may experience massive growth. The board is also claiming that the cost for every student is approximately $300 per program, which is too much because every student needs to finish level 1,2 and even 3 depending on the availability of funding. This essay will support why lack of finance is the major strategic obstacle to the SFK-YK Program.
Body and discussion
One way in which an organization can achieve its strategic goal is by ensuring that all the factors of production are available and that they are put in proper use. Similarly, SFK-YK, despite offering the best and most popular services, must ensure that the factors of production are in place and that they are being utilized accordingly. Closer look at the case reveals that capital and resour.
Running head CHILD WELFARE NEEDS ASSESSMENT .docxhealdkathaleen
Running head: CHILD WELFARE NEEDS ASSESSMENT 1
CHILD WELFARE NEEDS ASSESSMENT 2
Child Welfare Needs Assessment
Student name:
Institution Affiliation:
Date:
Child Welfare Needs Assessment
The following major steps would be required for the child welfare needs assessment to complete the project. These include:
Step 1: Brainstorming and Planning
First of all, I will consider gathering all the concern key stakeholders who will tend to serve as the task force for the needs assessment regarding the child welfare project. In context, the group will include individuals in service delivery staff, leadership, consumers as well as volunteers. During the gathering, I will create questionnaires whereby I will be asking questions relating to various factors such as duration, frequency, scope severity and perceptions the project will take and aim (Cummings, 2016). Based on brainstorming, I will initiate validated methods like Modified Delphi Technique that is a simple meeting facilitation technique to give every participant an equal chance to contribute their voices as well as ideas regarding the concern project.
Step 2: Guiding Documents
I will collect and gather feedback that directly comes from the concern task force where then I will analyze. Thereafter, I will use the analyzed data to come up with concrete solutions to act as the guideline documents for the entire child welfare needs assessment. Besides, I will ensure that the documents are well attached and published in a comprehensive manner for both task force and stakeholders involved to clearly read and understand.
Step 3: secondary data collection
In step three, I will utilize the existing sources in formulating relevant information concerning the child welfare project. Moreover, I will use the secondary data or information to support the project’s questions in regards to my surveys, interviews and focus groups. Further, I will conduct an in-depth research on the available literatures for an effective understanding on research evidence state relating to the subjective area associating to the child welfare project (Child Welfare Strategy Group).
Step 4: Primary data collection
I will also utilize both methods of collecting primary data including qualitative and quantitative methods which will help me in collecting direct information concerning the child welfare project from the people I will be serving. Some of the primary data sources I will initiate include electronic or written surveys, moderated focus groups and key informant interviews.
Step 5: Data analysis
With all data required for the project, I will tend to use both qualitative and quantitative analysis to verify the results. During the analyzing, I will seek help from a statistician who will help to predict the outcomes of the results and to determine whether the data collected ...
LEARNING ACTIVITY WORKSHEET - Week OnePlease review the full ass.docxsmile790243
LEARNING ACTIVITY WORKSHEET - Week One
Please review the full assignment prompt located within the classroom and in the POL 201 Course Guide before beginning this assignment.
Utilizing the worksheet below, develop detailed paragraphs that focus on the first main point for your final paper. For each section, a minimum of one fully-developed paragraph is required. Each paragraph should include at least one in-text APA citation that provides support for the topic.
At least two scholarly sources from the Ashford University library (not including your textbook) with in-text citations utilized within your paragraphs are required. Two new sources should be utilized each week to meet the minimum of eight required sources for the final. By finding and supporting your material with these sources each week, you will have the research necessary to construct a strong final paper. For help with writing and citations, please review the handouts and tutorials provided by the Ashford Writing Center.
1. The Constitution:
A. One strength of the U.S. Constitution
(Use the space below to complete this section.)
B. One weakness of the U.S. Constitution
(Use the space below to complete this section.)
C. One option to maintain the strength of the U.S. Constitution
(Use the space below to complete this section.)
D. One option to correct the weakness of the U.S. Constitution
(Use the space below to complete this section.)
2. Reference List (utilizing full APA citations)
(Use the space below to complete this section.)
Running Head: PROBLEM FRAMING PAPER 1
PROBLEM FRAMING PAPER 8
Public Relations Learning Team Project: Problem Framing Paper
Problem Framing Paper
Chevron was established in 1879 when a group of explorers and merchants established the Pacific Coast Oil Company. The company name has changed numerous times, and the business has joined with other companies that add value, but the philosophy has remained the same “to provide the energy people need to fuel human progress” (Chevron, 2012).
Brands
Chevron’s products and services are the philosophies the company relies on to improve the standard of living around the world. To create value for the business, Chevron has created three brands: Chevron, Texaco, and Caltex. A brand refers to elements, such as trademark, design, logo, concept, image, and reputation (Lom, n.d.). A brand allows Chevron to differentiate products and services from competitors by providing recognizable and credible identifiers to customers.
The Chevron brand is described as a leading marketer of refined products, including gasoline, diesel and aviation fuels and lubricants (Chevron, 2012).
The Chevron brand includes registered trademarks, such as Techron®, Delo®, ExtraMile®, Oronite®, and ParaLux®. The Texaco brand is identified as marketed high-quality fuels, motor oils, and services suitable for a wide variety of engines ("Chevron," 2012). The Caltex ...
Readthe The One Acre Fund case. Using ethical theories and princip.docxaudeleypearl
Readthe The One Acre Fund case. Using ethical theories and principles learned in this course, especially solidarity, analyze the moral worth of the decisions made in The One Acre Fund. Also discuss the various options open to The One Acre Fund and choose the one you think would have been the best. Justify the choice you make using resources from this course. 350 words.
Lecture:
https://youtu.be/tlFfsf5eFJA
http://www.newadvent.org/cathen/14474a.htm
Rubric:
The One Acre Fund case:
Andrew Youn’s career path seemed to be headed in a predictable direction. After graduating with honors from Yale and finishing his MBA at the prestigious Kellogg School of Management, this son of Korean immigrants who grew up in St. Paul, Minnesota, dreamed of becoming a strategic consultant for a large Fortune 500 company. However, after an extended internship in rural Kenya, where Andrew had the opportunity to interview subsistence farmers, he began to refocus his entrepreneurial drive. He realized that the lives of African farmers could be radically transformed by a relatively minuscule investment. According to Youn, “The sheer magnitude of what we can accomplish from a humanitarian perspective with very little resources is just staggering.”
Youn and cofounder John Gachunga’s epiphany gave birth to the One Acre Fund (OAF), which provides microfinance, supplies, and insurance to rural African farmers. While OAF is a nonprofit organization driven by compassion, it does not treat farmers as charity cases and does not function as a charitable organization that simply hands out cash and resources without any obligation to repay. In fact, OAF was designed to function on a sustainable business model that lends money and resources to farmers and expects repayment based on a schedule determined by seasonal harvests and market conditions rather than by the more rigid schedules of traditional microfinance.
One of the problems Youn recognized during his internship in rural Africa was the way traditional microfinance had been designed around the needs of people who sold products and services in urban markets. This supported an unsustainable growth of urban micro-entrepreneurs to the neglect of farming and rural development. Because the income of farmers is not constant, but rises and falls according to the seasonal harvest, they had a difficult time attracting microfinance dollars because most of these monies were offered only under regimented repayment conditions that the farmers could not meet. Because of this lack of credit, supplies, and training, rural farming communities were languishing, and farmers were consigned to live in persistent conditions of poverty.
In response to these circumstances, the One Acre Fund sought to work with rural farmers in Burundi, Rwanda, and Kenya to provide a package of agricultural goods and services that would change the market equation that had left the farmers no better off than when they began. The fund set up its training, credit, s ...
Running head CHILD WELFARE NEEDS ASSESSMENT .docxhealdkathaleen
Running head: CHILD WELFARE NEEDS ASSESSMENT 1
CHILD WELFARE NEEDS ASSESSMENT 2
Child Welfare Needs Assessment
Student name:
Institution Affiliation:
Date:
Child Welfare Needs Assessment
The following major steps would be required for the child welfare needs assessment to complete the project. These include:
Step 1: Brainstorming and Planning
First of all, I will consider gathering all the concern key stakeholders who will tend to serve as the task force for the needs assessment regarding the child welfare project. In context, the group will include individuals in service delivery staff, leadership, consumers as well as volunteers. During the gathering, I will create questionnaires whereby I will be asking questions relating to various factors such as duration, frequency, scope severity and perceptions the project will take and aim (Cummings, 2016). Based on brainstorming, I will initiate validated methods like Modified Delphi Technique that is a simple meeting facilitation technique to give every participant an equal chance to contribute their voices as well as ideas regarding the concern project.
Step 2: Guiding Documents
I will collect and gather feedback that directly comes from the concern task force where then I will analyze. Thereafter, I will use the analyzed data to come up with concrete solutions to act as the guideline documents for the entire child welfare needs assessment. Besides, I will ensure that the documents are well attached and published in a comprehensive manner for both task force and stakeholders involved to clearly read and understand.
Step 3: secondary data collection
In step three, I will utilize the existing sources in formulating relevant information concerning the child welfare project. Moreover, I will use the secondary data or information to support the project’s questions in regards to my surveys, interviews and focus groups. Further, I will conduct an in-depth research on the available literatures for an effective understanding on research evidence state relating to the subjective area associating to the child welfare project (Child Welfare Strategy Group).
Step 4: Primary data collection
I will also utilize both methods of collecting primary data including qualitative and quantitative methods which will help me in collecting direct information concerning the child welfare project from the people I will be serving. Some of the primary data sources I will initiate include electronic or written surveys, moderated focus groups and key informant interviews.
Step 5: Data analysis
With all data required for the project, I will tend to use both qualitative and quantitative analysis to verify the results. During the analyzing, I will seek help from a statistician who will help to predict the outcomes of the results and to determine whether the data collected ...
LEARNING ACTIVITY WORKSHEET - Week OnePlease review the full ass.docxsmile790243
LEARNING ACTIVITY WORKSHEET - Week One
Please review the full assignment prompt located within the classroom and in the POL 201 Course Guide before beginning this assignment.
Utilizing the worksheet below, develop detailed paragraphs that focus on the first main point for your final paper. For each section, a minimum of one fully-developed paragraph is required. Each paragraph should include at least one in-text APA citation that provides support for the topic.
At least two scholarly sources from the Ashford University library (not including your textbook) with in-text citations utilized within your paragraphs are required. Two new sources should be utilized each week to meet the minimum of eight required sources for the final. By finding and supporting your material with these sources each week, you will have the research necessary to construct a strong final paper. For help with writing and citations, please review the handouts and tutorials provided by the Ashford Writing Center.
1. The Constitution:
A. One strength of the U.S. Constitution
(Use the space below to complete this section.)
B. One weakness of the U.S. Constitution
(Use the space below to complete this section.)
C. One option to maintain the strength of the U.S. Constitution
(Use the space below to complete this section.)
D. One option to correct the weakness of the U.S. Constitution
(Use the space below to complete this section.)
2. Reference List (utilizing full APA citations)
(Use the space below to complete this section.)
Running Head: PROBLEM FRAMING PAPER 1
PROBLEM FRAMING PAPER 8
Public Relations Learning Team Project: Problem Framing Paper
Problem Framing Paper
Chevron was established in 1879 when a group of explorers and merchants established the Pacific Coast Oil Company. The company name has changed numerous times, and the business has joined with other companies that add value, but the philosophy has remained the same “to provide the energy people need to fuel human progress” (Chevron, 2012).
Brands
Chevron’s products and services are the philosophies the company relies on to improve the standard of living around the world. To create value for the business, Chevron has created three brands: Chevron, Texaco, and Caltex. A brand refers to elements, such as trademark, design, logo, concept, image, and reputation (Lom, n.d.). A brand allows Chevron to differentiate products and services from competitors by providing recognizable and credible identifiers to customers.
The Chevron brand is described as a leading marketer of refined products, including gasoline, diesel and aviation fuels and lubricants (Chevron, 2012).
The Chevron brand includes registered trademarks, such as Techron®, Delo®, ExtraMile®, Oronite®, and ParaLux®. The Texaco brand is identified as marketed high-quality fuels, motor oils, and services suitable for a wide variety of engines ("Chevron," 2012). The Caltex ...
Readthe The One Acre Fund case. Using ethical theories and princip.docxaudeleypearl
Readthe The One Acre Fund case. Using ethical theories and principles learned in this course, especially solidarity, analyze the moral worth of the decisions made in The One Acre Fund. Also discuss the various options open to The One Acre Fund and choose the one you think would have been the best. Justify the choice you make using resources from this course. 350 words.
Lecture:
https://youtu.be/tlFfsf5eFJA
http://www.newadvent.org/cathen/14474a.htm
Rubric:
The One Acre Fund case:
Andrew Youn’s career path seemed to be headed in a predictable direction. After graduating with honors from Yale and finishing his MBA at the prestigious Kellogg School of Management, this son of Korean immigrants who grew up in St. Paul, Minnesota, dreamed of becoming a strategic consultant for a large Fortune 500 company. However, after an extended internship in rural Kenya, where Andrew had the opportunity to interview subsistence farmers, he began to refocus his entrepreneurial drive. He realized that the lives of African farmers could be radically transformed by a relatively minuscule investment. According to Youn, “The sheer magnitude of what we can accomplish from a humanitarian perspective with very little resources is just staggering.”
Youn and cofounder John Gachunga’s epiphany gave birth to the One Acre Fund (OAF), which provides microfinance, supplies, and insurance to rural African farmers. While OAF is a nonprofit organization driven by compassion, it does not treat farmers as charity cases and does not function as a charitable organization that simply hands out cash and resources without any obligation to repay. In fact, OAF was designed to function on a sustainable business model that lends money and resources to farmers and expects repayment based on a schedule determined by seasonal harvests and market conditions rather than by the more rigid schedules of traditional microfinance.
One of the problems Youn recognized during his internship in rural Africa was the way traditional microfinance had been designed around the needs of people who sold products and services in urban markets. This supported an unsustainable growth of urban micro-entrepreneurs to the neglect of farming and rural development. Because the income of farmers is not constant, but rises and falls according to the seasonal harvest, they had a difficult time attracting microfinance dollars because most of these monies were offered only under regimented repayment conditions that the farmers could not meet. Because of this lack of credit, supplies, and training, rural farming communities were languishing, and farmers were consigned to live in persistent conditions of poverty.
In response to these circumstances, the One Acre Fund sought to work with rural farmers in Burundi, Rwanda, and Kenya to provide a package of agricultural goods and services that would change the market equation that had left the farmers no better off than when they began. The fund set up its training, credit, s ...
DiscussionEach week, youll have to post on at least three separat.docxemersonpearline
Discussion
Each week, you'll have to post on at least three separate days to the Discussion. Each post should be of a high quality. Your first post should be by Wednesday.
Be sure to select the Discussion page to the left and respond to the following question:
(2c) Now that you have completed your reading, consider your understanding of transformational change. Discuss what you have learned with your classmates. Respond to all of the following prompts:
Evaluate under what conditions transformational change would be necessary.
How would an OD practitioner attempt to change an organization’s culture?
Evaluate how integrated strategic change differs from traditional strategic planning and traditional planned organization change.
Course Project
Milestone Four
(2b) For your course project work this week, consider what you have learned throughout the course about organizational development and change. Use that knowledge to complete Milestone Four, the final milestone of your course project.
Final consolidated paper (all sections), including summary/conclusions
Make sure to include any corrections or feedback your instructor has given you on previous components of the course project.
The final paper should be no fewer than 8-10 page(s) in length.
No fewer than three to five peer-reviewed journal articles are required. Reference all sources using APA format. For guidance using APA format, please contact your instructor.
Week-1
MAN 5285
Development and Change
Description of the organization
Multiplex organization is one organization I would like to be employed in, especially in the future. Specific reasons contributeto my desire of working in such an organization. Multiplex organization deals with the recruitment of persons into different sectors of the market. The main aim is to link job seekers with employment opportunities, for the sake of improvement of basic standards of living and life in general. This is a unique venture, considering that the organization makes maximum profits and that at the same time, gives back to the community. Multiplex organization has branches in more than 20 countries, with more than 2000 employees in different branches. The concern and embracement of maximum corporate social responsibility is what has led to its formation and development.
To a large extent, the company benefits the community, through provision of job opportunities to the members and the surrounding environment as well. Multiplex organization values its employees, and also, gives credit to the recommended workers in different institutions. Recruitments and evaluations are however, first performed by the agency for quality verification purposes.
This shows how much good public image is desired by the organization (Jane, 2013).
Effectiveness in management and personnel interactions is highly emphasized on, for the purpose of profitability and competitive advantage. One major problem is experienced at multiplex, which should .
A Foundation Grants program is the base of every philanthropy program. An organization constructs its case for support which acts as the main commercial for the organization. Prospect research, planning and communications are also discussing in this presentation.
Michele R. Berard, MBA, CFRE lecture for 5/4/11 class - Nonprofits & Philanthropy at Rhode Island College. Contains fundamentals of fundraising, ethics, and establishing your professional brand.
Running head: THE STRATEGIC PLAN 1
THE STRATEGIC PLAN 6
The Strategic Plan for Gift for Life Foundation
Deja Croom
Walden University
The Strategic Plan for Gift for Life Foundation
Introduction
The paper focuses on the core values, mission and vision of the Gift for Life Foundation, which is the selected organization of choice (Gift for Life Foundation, 2018). The core values, vision and mission of the organization represents the organizational identification and lays the foundation for any strategic plan. Gift for Life Foundation is a humanitarian organization focusing on children; the organization carries out programs aimed at reducing infant mortality, promoting positive parenting and decreasing child neglect and abuse (Gift for Life Foundation, 2018). The organization focuses on child assistance by giving children opportunities to achieve success and personal growth. Ultimately, the organization aims at promoting confidence, independence and life-long learning in children. The paper discusses the organization’s core values and how they are aligned to advocacy and leadership and how they contribute to wellbeing of societies. In addition, it highlights the mission and vision of the organization and lastly it identifies and describes the stakeholders involved in the organization.
The Core Values of Gift for Life Foundation
The Gift for Life Foundation derives its values on the need to help children attain their success. Due to the objectives of the organization, the Gift for Life Foundation has seven core values, which are; excellence, teamwork, respect, accountability, integrity, innovation and passion (Gift for Life Foundation, 2018). The core values guide the organization’s activities and ensure that it meets its objectives even in the most difficult situations. In adhering to its core value about being excellent, the Gift for Life Foundation dedicated to satisfying the needs of children, its workers and honoring the decisions made to children and the people it serves with care (Gift for Life Foundation, 2018).
In relation to teamwork, the organization encourages all its employees to work together as a family while embracing inclusiveness and diversity and attaining the immediate needs of children particularly those who are abandoned, disadvantaged and orphaned. In relation to being innovative, the organization seeks and adopts new ways that can better serve the needs of children. Based on the above understanding, the core values of the organization are aligned with the advocacy in the organization. For instance, the organization lobbies for formulation of policies that ensures access to vulnerable children not only in the America, but also in other parts of the world.
The values of the organization contribute to the w.
LEAD FINANCIAL FREE LIFE BY READING THIS BOOK.READ MORE ABOUT INVESTING & FINANCE.GROW AS A BUSINESS LEADER. A common myth about investing is that a big fat bank account is required just to get started. In reality, the process of building a solid portfolio can begin with a few thousand—or even a few hundred—dollars.
Here is some specific advice, organized by the amount you may have available to begin your investments, and covers some smart moves low-rollers can make to kickstart a savings and investment program.
Running Head PROBLEM FRAMING PAPER1PROBLEM FRAMING PAPER.docxtoltonkendal
Running Head: PROBLEM FRAMING PAPER 1
PROBLEM FRAMING PAPER 8
Public Relations Learning Team Project: Problem Framing Paper
Problem Framing Paper
Chevron was established in 1879 when a group of explorers and merchants established the Pacific Coast Oil Company. The company name has changed numerous times, and the business has joined with other companies that add value, but the philosophy has remained the same “to provide the energy people need to fuel human progress” (Chevron, 2012).
Brands
Chevron’s products and services are the philosophies the company relies on to improve the standard of living around the world. To create value for the business, Chevron has created three brands: Chevron, Texaco, and Caltex. A brand refers to elements, such as trademark, design, logo, concept, image, and reputation (Lom, n.d.). A brand allows Chevron to differentiate products and services from competitors by providing recognizable and credible identifiers to customers.
The Chevron brand is described as a leading marketer of refined products, including gasoline, diesel and aviation fuels and lubricants (Chevron, 2012).
The Chevron brand includes registered trademarks, such as Techron®, Delo®, ExtraMile®, Oronite®, and ParaLux®. The Texaco brand is identified as marketed high-quality fuels, motor oils, and services suitable for a wide variety of engines ("Chevron," 2012). The Caltex brand is products and services sold mainly in Asia, Australia, and parts of the Middle East and Africa (Chevron, 2012). The trademarks associated with Caltex are similar to Chevron and Texaco, such as Havoline®, Delo®, and Havoline Xpress Lube®. The descriptions of these are similar, but a different brand name is needed because different environments and cultures require slightly various products.
The STEM education system is not widely practiced. Its adoption by Chevron means that the corporation participates in a very exclusive segment. To implement a successful STEM system, it is necessary to adopt measures that support the key component of the curriculum. Chevron has been in a position to facilitate this system by adopting such principles. As a result, it possesses exclusive competences that cannot easily be replicated which allows the institution to remain competitive in the market. It is an opportunity to stay relevant in the market by supporting a system of education that is not widespread.
Identify the Problem or Opportunity
Even though there might be other institutions offering a similar system of education, Chevron can differentiate its curriculum to set its course from that of others. The vast experience that the organization holds is the platform on which differentiation can be executed. The essence of such a move is to allow it to become an independent entity through recognition and awareness (Mendelson, 2004). For the institution, it would help it become more stable, and present more opportunities ...
Respond to each peer initial post with 3-4 sentences longPeer1.docxkhanpaulita
Respond to each peer initial post with 3-4 sentences long
Peer1
When looking at a program evaluation there are four stakeholder categories an evaluator must recognize; they are: program personnel, the people/organization who derive income from the program, the people/organizations that sponsor the program, and the clients or potential recipients of the program’s services.
Because of the importance of involving stakeholders in the evaluation process, they can have both positive and negative impacts. One positive impact has to do with the program personnel. The program’s personnel may have great knowledge about the program and therefore can provide insight to the evaluator that they may only know (Posavac, p.28). A second positive impact is that stakeholder cooperation for the evaluation may increase if the evaluator gets the stakeholders involved. Finally, a third positive impact has to do with the clients or potential recipients of the program. Having the clients or potential recipients of the program involved and acknowledged, can provide the evaluator with a good understanding of the client’s needs and be able to identify if the program is satisfying those needs (Posavac, p.28).
Although there are many benefits for involving stakeholders, there are also a few negative impacts. One negative impact is depending on the outcome of the evaluation; stakeholders may not want to get involved or cooperate (Brandon & Fukunaga, p.2). An evaluation can shed light on potential gaps in the current program which may reflect badly on the stakeholders and program itself. One final negative impact is insufficient knowledge and/or skills (Brandon & Fukunaga, p.2). Certain stakeholders may not have all the knowledge and/or skills to allow a complete program evaluation.
Having stakeholder’s involvement and input can produce both positive and negative impacts for a program evaluation, however, it seems having this input is more beneficial than negative. If stakeholders learn enough about the evaluation early enough, and are prepared with training, their input can be quite beneficial. As stated before, certain stakeholders (mainly primary stakeholder’s/program personnel) have knowledge and skills about the program that others do not have and therefore can provide a lot for the evaluation.
Peer 2
An example of program evaluation is how local school districts evaluate how well they are educating students. Stakeholders involved in this process are the parents, teachers, students, principals, and superintendents. All stakeholders are capable of having both positive and negative impacts on an evaluation process. Parents who are reluctant to provide feedback for evaluations are withholding important information that is needed. Parents should provide information stating whether or not they are satisfied with their children’s education and also provide ideas for improvement or make note of what they feel is lacking.
Parents who provide needed information ...
Problem Set #2 SCOR470 Fall 2015 Topics Soil water pote.docxelishaoatway
Problem Set #2
SCOR470 Fall 2015
Topics: Soil water potential, unit conversions, soil water content
Honor code opportunity- It is required that the work you are turning in is your effort. In addition,
you may wish to sign the honor code statement. Declining to sign this statement will not count
against you.
"I have not given, received, or used any unauthorized assistance."
Signature
1. Unit conversions
a. You are curious about the matric potential of an air-dried soil. This depends on the
relative humidity of the air of course but you find a value of -2.20 x 105 J/Kg in a journal
article. Express this in MPa and m. (Note that the permanent wilting point for plants is
typically assumed to be -1.5 MPa.)
b. You need a value for the osmotic pressure of maple tree sap and find a table in a
reliable older reference stating 2.23 x 106 erg/cm3. Convert this to m, ft., and Pa.
c. Your grandfather’s WWII submarine could withstand about 1.5 MPa of water
pressure. Assuming a saltwater density of 1.03 g/cm3, calculate the crush-depth of the
submarine in m and ft.
2. a. Calculate the energy/volume (in J/m3) of water a plant root must overcome to withdraw
water laterally from a soil with a matric potential of -15000 cm with an EC of 8 dS/m.
b. Assuming 15 oC, calculate the relative humidity in the soil air for the soil in part (a).
Note that this soil is near the wilting point for many plants.
Helpful information: The EC, electrical conductivity, is a measure of the total dissolved salts in a
system. For a wide range of soils, the following empirical relationship relates the EC of the soil
solution to the osmotic pressure (Π) of the solution; Π(bars)= 0.36 x EC (dS/m). The EC unit is
decisiemen per meter.
3. Consider a soil profile above a shallow water table:
clay loam
water table
loamy sand
loam
silt loam
0.40 m
0.30 m
0.15 m
0.20 m
Soil surface
Suppose the θ(h) in this profile is described by the Brooks-Corey formulation:
θ(h) = θS for |h| ≤ |he|
θ(h) = (θS -θr)[(he/h)
λ] + θr for |h| > |he|
Using the parameters in the following table, calculate and plot the equilibrium water content
profile, θ(z), from the soil surface to the water table.
4. The following system is at equilibrium. Determine each component of the total soil water
potential in energy/volume and energy/weight at the points indicated (A, B, …). If a component
is zero, state why.
Soil
θS
θr
|he|
(cm)
λ
Silt Loam
0.49
0.10
12
0.21
Loamy sand
0.40
0.02
3
0.47
Loam
0.44
0.05
7
0.23
Clay loam
0.51
0.14
19
0.18
Loamy
sand Clay loam
A∙ B∙
Semi-permeable
membrane
Soils slightly saline
EC=0.75 dS/m
Pair(abso.
Problem descriptionThe Jim Thornton Coffee House chain is .docxelishaoatway
Problem description
The Jim Thornton Coffee House chain is planning expansion into Calgary. It has selected many
possible sites for new coffee houses. The possible sites are joined by roads that form a spanning tree.
To eliminate competition with itself, the company has determined that it should not choose two
sites that are adjacent in this tree. From its market evaluation, the company has also determined
the expected profit per year for each site. Your job is to determine what sites Jim Thornton should
choose for his coffee houses.
a. Define this problem precisely, by defining the required Input and the required Output. Use
mathematical notation.
b. Write a recursive equation for the function that maximizes the profit per year. Include a
short argument that your equation is correct.
c. Write an efficient algorithm that computes the maximum profit per year, and also computes
the sites that should be chosen. Your algorithm should run in time that is polynomial in the
input size.
d. What is the asymptotic running time of your algorithm? Defend your answer.
Your algorithm and proofs should be precise and concise (as well, of course, as correct.) Elegance
of your solution counts.
2
CPSC 413 — Winter, 2013
Home Work Exercise #8
March 16, 2013
1. Exercise 1 Chapter 6, page 312 of the textbook.
Answer:
(a) A counterexample is given in Figure 1. The given algorithm finds an independent set of
weight 8. However, the maximum total weight is 10 by adding the nodes at two ends to
the independent set.
5 58
Figure 1: A counterexample to the algorithm of 1(a)
(b) A counterexample is given in Figure 2. The given algorithm finds an independent set of
weight 11. However, the maximum total weight is 19 by adding the nodes at two ends to
the independent set.
10 12 9
Figure 2: A counterexample to the algorithm of 1(b)
(c) Input: An array A = (a1, . . . , an) of n integers. (I use “array” rather than “set” here
because the elements in a set do not have the notion of order.)
Output: A set S = {aα1, . . . , aαm} ⊆ A, which satisfies
(1)
m∑
i=1
aαi is maximum;
(2) ∀i ∈ {1, . . . , m}, ̸ ∃j ∈ {1, . . . , m} s.t. |αi − αj| = 1.
Optimization function. Indset[i] denotes the maximum independent set of an array with
i positive integers (a1, . . . , ai). Let OPT [i] denote the total weight of Indset[i]. The
optimization function is
OPT [0] = 0, OPT [1] = max{0, a1},
OPT [i] =
{
OPT [i − 1] if OPT [i − 1] ≥ OPT [i − 2] + ai
OPT [i − 2] + ai otherwise
Correctness of the optimization function. It is trivial if n = 0 or 1. When n ≥ 2, there
are two cases to be considered. Case 1: Indset[n] includes an. Then Indset[n] must not
include an−1. And Indset[n]−{an} must be a maximum independent set of (a1, . . . , an−2).
This can be easily verified by a replacement argument. If the statement is not true, then
the total weight of Indset[n] − {an} is less than OPT [n − 2]. Then Indset[n − 2] ∪ {an}
has total weight larger than Indset[n] does, and this co.
Problem 5The probability distributions for inter-arrival a.docxelishaoatway
Problem 5
The probability distributions for inter-arrival and service times for the help desk for a loan application center are given below. Assume that the first customer calls at time 9AM and that no one is being served or waiting to be served when the first customer calls. Simulate the arrival and service for 10 customers for one and two service representatives starting at 9AM. Determine the average customer waiting time for each of the two situations? The probability distributions for inter-arrival time and service time are given below. Write random numbers in the tables below. Use the table on the next page for simulating the one-representative case and the two-representative cases.
Inter-arrival time (min)
Probability
1
0.20
1
20
2
0.20
21
40
3
0.10
41
50
5
0.10
51
60
7
0.20
61
80
10
0.20
81
100
Service time (min)
Probability
3
0.40
1
40
5
0.30
41
70
8
0.15
71
85
15
0.05
86
90
20
0.05
91
95
25
0.05
95
100
Two-employee Case
One-employee Case
Representative 1
Representative 2
Customer Number
Random Number
Inter-arrival Time
Call Time
Random Number
Service Time
Service Begins
Service Ends
Waiting Time
Service Begins
Service Ends
Service Begins
Service Ends
Waiting Time
1
9:00
40
-
-
2
45
17
-
-
3
91
86
-
-
4
31
38
-
-
5
37
55
6
97
13
7
70
21
8
19
59
9
68
29
-
-
10
59
77
-
-
Running head: EMPLOYEE NEEDS ASSESSMENT
1
EMPLOYEE NEEDS ASSESSMENT
EMPLOYEE NEEDS ASSESSMENT
Employee Needs assessment
Sharon Sweeney Wallace
Capella University
Instructor: Lori White
May 19, 2013
Employee Needs assessment
Organizations have long recognized that employees make contributions through a work behavior that leads to measurable performance. The appraisal process helps management assess this contribution as well as identify areas that need improvement. As a formal process, appraisal is a part of a performance system designed to manage an organizations human resources. The growing complexity of customer, employee and management relationships requires a new leadership paradigm. This is certainly true in today’s highly competitive market place where a premium is placed on the development of human capital. Management of today’s workforce has been made more difficult by the implementation of the contemporary business practices such as downsizing, reengineering, Total Quality Management (TQM), employee empowerment and team performance systems. These changes have altered the dynamics of the traditional management and employee relationships. The increase in layoffs globally has placed organizations in a more complicated position to manage their workforces. Business organizations have continued to develop sophisticated performance management systems to manage their human resources and to identify leaders to sustain growth of the company (Kusluvan, 2003).
Employee performance can be improved in many ways. E.
Problem 4-6 Calculating Internal Growth [LO3]The most recent fin.docxelishaoatway
Problem 4-6 Calculating Internal Growth [LO3]
The most recent financial statements for Live Co. are shown here:
Income Statement
Balance Sheet
Sales
$
16,300
Current assets
$
10,900
Debt
$
15,400
Costs
11,700
Fixed assets
26,250
Equity
21,750
Taxable income
$
4,600
Total
$
37,150
Total
$
37,150
Taxes (40%)
1,840
Net income
$
2,760
Assets and costs are proportional to sales. Debt and equity are not. The company maintains a constant 20 percent dividend payout ratio. No external financing is possible.
What is the internal growth rate? (Do not round intermediate calculations and round your final answer to 2 decimal places. (e.g., 32.16))
Internal growth rate
%
2. Problem 4-7 Calculating Sustainable Growth [LO3]
The most recent financial statements for Live Co. are shown here:
Income Statement
Balance Sheet
Sales
$
16,200
Current assets
$
10,600
Debt
$
15,100
Costs
12,400
Fixed assets
25,500
Equity
21,000
Taxable income
$
3,800
Total
$
36,100
Total
$
36,100
Taxes (40%)
1,520
Net income
$
2,280
Assets and costs are proportional to sales. Debt and equity are not. The company maintains a constant 25 percent dividend payout ratio. No external equity financing is possible.
What is the sustainable growth rate? (Do not round intermediate calculations and round your final answer to 2 decimal places. (e.g., 32.16))
Sustainable growth rate
%
3. Problem 4-8 Sales and Growth [LO2]
The most recent financial statements for Mc Govney Co. are shown here:
Income Statement
Balance Sheet
Sales
$
52,600
Current assets
$
23,200
Long-term debt
$
54,000
Costs
42,300
Fixed assets
93,000
Equity
62,200
Taxable income
$
10,300
Total
$
116,200
Total
$
116,200
Taxes (34%)
3,502
Net income
$
6,798
Assets and costs are proportional to sales. The company maintains a constant 40 percent dividend payout ratio and a constant debt–equity ratio.
What is the maximum increase in sales that can be sustained assuming no new equity is issued? (Do not round intermediate calculations and round your final answer to 2 decimal places. (e.g., 32.16))
Maximum increase in sales
$
4. Problem 4-16 Full-Capacity Sales [LO1]
Alter Bridge Mfg., Inc., is currently operating at only 78 percent of fixed asset capacity. Current sales are $840,000. How fast can sales grow before any new fixed assets are needed? (Do not round intermediate calculations and round your final answer to 2 decimal places. (e.g., 32.16))
Maximum sales growth
%
5. Problem 4-17 Fixed Assets and Capacity Usage [LO1]
Alter Bridge Mfg., Inc., is currently operating at only 88 percent of fixed asset capacity. Current sales are $760,000. Fixed assets are $460,000 and sales are projected .
PROBLEM 8-18a. Fill in the worksheet with the appropriate value.docxelishaoatway
PROBLEM 8-18:
a. Fill in the worksheet with the appropriate values, provide footnotes with calculations as appropriate;
Davis Corporation
Accounting Equation
Event
Assets
=
Liabilities
Stockholders’ Equity
Cash
=
Div. . Pay .
+
Pfd.
Stk.
+
Com. Stk.
+
PIC in Exc. PS
+
PIC in Exc.
CS
Trea-sury Stock
+
Ret. Earn.
Acct. Title R/E
2012
1/2
1/15
2/14
12/31
12/31
12/31*
Bal.
=
+
+
+
+
+
2013
1/31
3/1
6/1
12/31
12/31
12/31**
Bal.
=
+
+
+
+
+
Footnotes: * :
Footnotes: **:
b. Fill in the worksheet with the appropriate values;
Stockholders’ Equity
Preferred Stock, $50 par value, 5% cumulative, 50,000 shares authorized, 1,000 shares issued and outstanding
Common Stock, $10 par value, 100,000 shares authorized, 20,000 shares issued and outstanding
Paid-In Capital in Excess of ParPreferred Stock
Paid-In Capital in Excess of ParCommon Stock
Total Paid-In Capital
Retained Earnings
Total Stockholders’ Equity
c. Fill in the worksheet with the appropriate values;
Davis Corporation
Balance Sheet
As of December 31, 2013
Assets
Cash
Total Assets
Liabilities
Dividends Payable
Total Liabilities
Stockholders’ Equity
Preferred Stock, $50 par value, 5% cumulative, 50,000 shares authorized, 3,000 shares issued and outstanding
Common Stock, $10 par value, 100,000 shares authorized, 20,000 shares issued, 19,500 shares outstanding
Paid-In Capital in Excess of ParPreferred Stock
Paid-In Capital in Excess of ParCommon Stock
Total Paid-In Capital
Retained Earnings2
Less: Treasury Stock
Total Stockholders’ Equity
Total Liabilities and Stockholders’ Equity
PROBLEM 8-23:
This problem requires a brief memo, the completed schedules below and discussions;
Advantages
Disadvantages
Partnership
Ease of formation
Less regulation
Lower effective tax rate
Limited life
Mutual agency
Unlimited liability
Corporation
Unlimited life
Limited liability
Capital easier to acquire & ownership easily transferred
More regulation
Higher effective tax rate
Partnership
Corporation
Income before taxes
Tax at entity level (30%)
Net income distributed to owners
Less: Individual income tax (30%/15%)
After-tax cash flow
After-tax cash flow available to each investor*
Effective tax rate*
* show calculations
PROBLEM 7-26:
a. Fill in the worksheet with the appropriate values, provide footnotes with calculations as appropriate;
Artesia Co.
Effect of Events on the General Ledger
2012 and 2013
Asset.
PROBLEM 5-5BPrepare a correct detailed multiple-step income st.docxelishaoatway
PROBLEM 5-5B
Prepare a correct detailed multiple-step income statement. Assume a tax rate of 25%.
WRIGHT COMPANY
Income Statement
For the Month Ended December 31, 2014
Sales Revenues
Account title
Amount
Account title
Amount
Account title
Amount
Net Sales
Cost of goods sold
Gross profit
Amount
Operating Expenses
Account title
Amount
Account title
Amount
Account title
Amount
Account title
Amount
Account title
Amount
Account title
Amount
Account title
Amount
Total operating expenses
Amount
Income from operations
Amount
Other revenues and gains
Account title
Amount
Other expenses and losses
Account title
Amount
Amount (Total)
Income before income taxes
Income tax expense
Net Income
P5-5B
An inexperienced accountant prepared this condensed income statement for
Wright Company, a retail firm that has been in business for a number of years.
WRIGHT COMPANY
Income Statement
For the Year Ended December 31, 2014
Revenues
Net sales $952,000
Other revenues 16,000
968,000
Cost of goods sold 548,000
Gross profit 420,000
Operating expenses
Selling expenses 160,000
Administrative expenses
104,000
264,000
Net earnings $156,000
As an experienced, knowledgeable accountant, you review the statement and determine
the following facts.
1. Net sales consist of sales $972,000, less freight-out on merchandise sold $20,000.
2. Other revenues consist of sales discounts $12,000 and interest revenue $4,000.
3. Selling expenses consist of salespersons’ salaries $88,000; depreciation on equip-
ment $4,000; sales returns and allowances $46,000; advertising $12,000; and sales
commissions $10,000. All compensation should be recorded as Salaries and Wages
Expense.
4. Administrative expenses consist of office salaries $54,000; dividends $14,000; utili-
ties $13,000; interest expense $3,000; and rent expense $20,000, which includes
prepayments totaling $2,000 for the first month of 2015. The utilities represent
utilities paid. At December 31, utility expense of $3,000 has been incurred but not
paid.
Problem 6-2B
(a) Determine the Cost of Goods Available for Sale
Date
Explanation
Units
Unit Cost
Total Cost
Total
(b) Determine the ending inventory and cost of goods sold under each of the assumed cost flow methods. Prove the accuracy of the cost of goods sold under FIFO and LIFO.
FIFO
(1) Ending Inventory
(2) Cost of Goods Sold
Date
Units
Unit Cost
Total Cost
Cost of goods available for sale
Amount
Amount
Amount
Less: ending inventory
Amount
Amount
Amount
Total
Amount
Total
Amount
Cost of Goods Sold
Amount
Proof of Cost of Goods Sold (FIFO)
Date
Units
Unit Cost
Total Cost
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Total
Amount
Total
Amount
LIFO
(1) Ending Inventory
(2) Cost of Goods Sold
Date
Units
Unit Cost
Total Cost
Cost of goods available for sale
Amount
Amount
Amount
Less: ending inventory
Amount
Amount
Amount
Total
Amount
Total
Amount
Cost of Goods Sold
Amo.
Problem BackgroundYour project consists of six activities show.docxelishaoatway
Problem Background
Your project consists of six activities shown in the table below, along with: (1) planned start and finish dates; (2) activity budgets; and (3) earned value (EV) accrual rules from you project cost management plan.
Activity
Planned Start
Planned Finish
Budget
EV Accrual Rule
Activity One
Mon - 10/13/14
Fri - 10/31/14 (
10,000
Percent Complete with Gates
Activity Two
Mon - 10/20/14
Fri -11/28/14
30,000
Fixed Formula -50/50
Activity Three
Mon -11/3/14
Fri -11/14/14
7,000
Fixed Formula -20/80
Activity Four
Mon -10/13/14
Fri -11/14/14
20,000
Weighted Milestones
Activity Five
Mon 11/17/14
Fri - 12/5/14
10,000
Fixed Formula – 0/100
Activity Six
Mon -12/8/14
Fri -12/19/14
7,000
Fixed Formula – 0/100
Activity Two has a start-to-start relationship (one week lag time) with Activity One. Activity Three has a finish-to-start relationship with Activity One. Activity Five has finish-to-start relationships with activities Three and Four. Activity Six has finish-to-start relationships with activities Two and Five.
Assumptions
1. Assume a five-day work week.
2. For all activities (except Activity Four), assume the expenditure rate is constant over the duration of the activity, i.e.:
For Activity Four, assume the expenditure profile shown below:
The project sponsor wants you (the PM) to present a project cost and schedule performance assessment using data through Friday, Nov 7, 2014. You have collected the following information:
Activity
Actual Start
Actual Finish
Actual Cost
Activity One
Mon - 10/13/14
Fri - 11/3/14
12,000
Activity Two
Mon - 10/20/14
12,000
Activity Three
Mon -11/4/14
4,000
Activity Four
Mon -10/13/14
20,000
Activity Five
0
Activity Six
0
For Activity One, three equally-valued gates have been established and all gates are complete as of 11/7/14.
For Activity Four, four milestones have been established with the following values: (1) milestone 1 – 30%; milestone 2- 30%; milestone 3 – 10%; milestone 4 -30%. Three of the milestones are complete as of 11/7/14.
Show all work. Round dollar values to the nearest dollar. Calculate all other variables to three decimal places.
1. Earned Value Measures
a. Calculate earned value measures for each activity and for the cumulative project as of 11/7/14; fill in the table below:
Activity
Planned Value (PV)
Earned Value (EV)
Actual Cost (AC)
Activity One
12,000
Activity Two
12,000
Activity Three
4,000
Activity Four
20,000
Activity Five
0
Activity Six
0
Entire Project
48,000
ExpendituresTime
ExpendituresWeeks123455.5K3.0K
.
Problem 8-2B(a) Journalize the transactions, including explanati.docxelishaoatway
Problem 8-2B
(a) Journalize the transactions, including explanations. (Note, enter all accounts in one box. The dates have been included to help with formatting).
Date
Account Titles and Explanation
Debit
Credit
1
2
3
4
5
(b) Enter the January 1, 2014 balances in Accounts Receivable and Allowance for Doubtful Accounts. Post the transactions to the ledger T Accounts
Be sure to post the amounts to the correct side of the T-Account!
Accounts Receivable
Bal.
(2)
(1)
(3)
(5)
(4)
(5)
Bal.
Allowance for Doubtful Accounts
(4)
Bal.
(5)
Bal.
(c) Prepare the journal entry to record bad debt expense for 2014, assuming that aging the accounts receivable indicates that expected bad debts are $140,000.
Balance needed $
Balance before adjustment [see (b)]
Adjustment required $
The journal entry would therefore be as follows:
(d) Accounts Receivable Turnover Ratios:
Enter your answer here
Average Collection Period:
Enter your answer here
Problem 8-6B
(a) Journalize the transactions, including explanations. (Note, enter all accounts in one box. The dates have been included to help with formatting).
Date
Account Titles and Explanation
Debit
Credit
5
20
Feb 18
Apr 20
30
May 25
Aug 18
Sept. 1
Problem 9-2B
(a) Journalize the transactions, including explanations. (Note, enter all accounts in one box. The dates have been included to help with formatting).
If there are two entries for the same day, then you do not need to enter the date again.
Date
Account Titles and Explanation
Debit
Credit
April 1
May 1
May 1
June 1
Sept 1
PART B
Dec 31
31
(c) Partial Balance Sheet
TONG CORPORATION
Partial Balance Sheet
December 31, 2014
Assets
Plant assets
Account title
Amount
Account title
Amount
Account title
Amount
Account title (or contra account)
Amount
Total plant assets
Amount
Problem 9-7B
(a)
BUS 1
Year
Computation
Accumulated Depreciation
Amount
Amount
Amount
BUS 2
Year
Computation
Accumulated Depreciation
Amount
Amount
Amount
BUS 3
Year
Computation
Accumulated Depreciation
Amount
Amount
Amount
(b)
BUS 2
Year
Depreciation Expense
Amount
Amount
.
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When looking at a program evaluation there are four stakeholder categories an evaluator must recognize; they are: program personnel, the people/organization who derive income from the program, the people/organizations that sponsor the program, and the clients or potential recipients of the program’s services.
Because of the importance of involving stakeholders in the evaluation process, they can have both positive and negative impacts. One positive impact has to do with the program personnel. The program’s personnel may have great knowledge about the program and therefore can provide insight to the evaluator that they may only know (Posavac, p.28). A second positive impact is that stakeholder cooperation for the evaluation may increase if the evaluator gets the stakeholders involved. Finally, a third positive impact has to do with the clients or potential recipients of the program. Having the clients or potential recipients of the program involved and acknowledged, can provide the evaluator with a good understanding of the client’s needs and be able to identify if the program is satisfying those needs (Posavac, p.28).
Although there are many benefits for involving stakeholders, there are also a few negative impacts. One negative impact is depending on the outcome of the evaluation; stakeholders may not want to get involved or cooperate (Brandon & Fukunaga, p.2). An evaluation can shed light on potential gaps in the current program which may reflect badly on the stakeholders and program itself. One final negative impact is insufficient knowledge and/or skills (Brandon & Fukunaga, p.2). Certain stakeholders may not have all the knowledge and/or skills to allow a complete program evaluation.
Having stakeholder’s involvement and input can produce both positive and negative impacts for a program evaluation, however, it seems having this input is more beneficial than negative. If stakeholders learn enough about the evaluation early enough, and are prepared with training, their input can be quite beneficial. As stated before, certain stakeholders (mainly primary stakeholder’s/program personnel) have knowledge and skills about the program that others do not have and therefore can provide a lot for the evaluation.
Peer 2
An example of program evaluation is how local school districts evaluate how well they are educating students. Stakeholders involved in this process are the parents, teachers, students, principals, and superintendents. All stakeholders are capable of having both positive and negative impacts on an evaluation process. Parents who are reluctant to provide feedback for evaluations are withholding important information that is needed. Parents should provide information stating whether or not they are satisfied with their children’s education and also provide ideas for improvement or make note of what they feel is lacking.
Parents who provide needed information ...
Similar to PROBLEM IDENTIFICATION AND RECOMMENDATIONS FOR SFK ORGANIZATION .docx (14)
Problem Set #2 SCOR470 Fall 2015 Topics Soil water pote.docxelishaoatway
Problem Set #2
SCOR470 Fall 2015
Topics: Soil water potential, unit conversions, soil water content
Honor code opportunity- It is required that the work you are turning in is your effort. In addition,
you may wish to sign the honor code statement. Declining to sign this statement will not count
against you.
"I have not given, received, or used any unauthorized assistance."
Signature
1. Unit conversions
a. You are curious about the matric potential of an air-dried soil. This depends on the
relative humidity of the air of course but you find a value of -2.20 x 105 J/Kg in a journal
article. Express this in MPa and m. (Note that the permanent wilting point for plants is
typically assumed to be -1.5 MPa.)
b. You need a value for the osmotic pressure of maple tree sap and find a table in a
reliable older reference stating 2.23 x 106 erg/cm3. Convert this to m, ft., and Pa.
c. Your grandfather’s WWII submarine could withstand about 1.5 MPa of water
pressure. Assuming a saltwater density of 1.03 g/cm3, calculate the crush-depth of the
submarine in m and ft.
2. a. Calculate the energy/volume (in J/m3) of water a plant root must overcome to withdraw
water laterally from a soil with a matric potential of -15000 cm with an EC of 8 dS/m.
b. Assuming 15 oC, calculate the relative humidity in the soil air for the soil in part (a).
Note that this soil is near the wilting point for many plants.
Helpful information: The EC, electrical conductivity, is a measure of the total dissolved salts in a
system. For a wide range of soils, the following empirical relationship relates the EC of the soil
solution to the osmotic pressure (Π) of the solution; Π(bars)= 0.36 x EC (dS/m). The EC unit is
decisiemen per meter.
3. Consider a soil profile above a shallow water table:
clay loam
water table
loamy sand
loam
silt loam
0.40 m
0.30 m
0.15 m
0.20 m
Soil surface
Suppose the θ(h) in this profile is described by the Brooks-Corey formulation:
θ(h) = θS for |h| ≤ |he|
θ(h) = (θS -θr)[(he/h)
λ] + θr for |h| > |he|
Using the parameters in the following table, calculate and plot the equilibrium water content
profile, θ(z), from the soil surface to the water table.
4. The following system is at equilibrium. Determine each component of the total soil water
potential in energy/volume and energy/weight at the points indicated (A, B, …). If a component
is zero, state why.
Soil
θS
θr
|he|
(cm)
λ
Silt Loam
0.49
0.10
12
0.21
Loamy sand
0.40
0.02
3
0.47
Loam
0.44
0.05
7
0.23
Clay loam
0.51
0.14
19
0.18
Loamy
sand Clay loam
A∙ B∙
Semi-permeable
membrane
Soils slightly saline
EC=0.75 dS/m
Pair(abso.
Problem descriptionThe Jim Thornton Coffee House chain is .docxelishaoatway
Problem description
The Jim Thornton Coffee House chain is planning expansion into Calgary. It has selected many
possible sites for new coffee houses. The possible sites are joined by roads that form a spanning tree.
To eliminate competition with itself, the company has determined that it should not choose two
sites that are adjacent in this tree. From its market evaluation, the company has also determined
the expected profit per year for each site. Your job is to determine what sites Jim Thornton should
choose for his coffee houses.
a. Define this problem precisely, by defining the required Input and the required Output. Use
mathematical notation.
b. Write a recursive equation for the function that maximizes the profit per year. Include a
short argument that your equation is correct.
c. Write an efficient algorithm that computes the maximum profit per year, and also computes
the sites that should be chosen. Your algorithm should run in time that is polynomial in the
input size.
d. What is the asymptotic running time of your algorithm? Defend your answer.
Your algorithm and proofs should be precise and concise (as well, of course, as correct.) Elegance
of your solution counts.
2
CPSC 413 — Winter, 2013
Home Work Exercise #8
March 16, 2013
1. Exercise 1 Chapter 6, page 312 of the textbook.
Answer:
(a) A counterexample is given in Figure 1. The given algorithm finds an independent set of
weight 8. However, the maximum total weight is 10 by adding the nodes at two ends to
the independent set.
5 58
Figure 1: A counterexample to the algorithm of 1(a)
(b) A counterexample is given in Figure 2. The given algorithm finds an independent set of
weight 11. However, the maximum total weight is 19 by adding the nodes at two ends to
the independent set.
10 12 9
Figure 2: A counterexample to the algorithm of 1(b)
(c) Input: An array A = (a1, . . . , an) of n integers. (I use “array” rather than “set” here
because the elements in a set do not have the notion of order.)
Output: A set S = {aα1, . . . , aαm} ⊆ A, which satisfies
(1)
m∑
i=1
aαi is maximum;
(2) ∀i ∈ {1, . . . , m}, ̸ ∃j ∈ {1, . . . , m} s.t. |αi − αj| = 1.
Optimization function. Indset[i] denotes the maximum independent set of an array with
i positive integers (a1, . . . , ai). Let OPT [i] denote the total weight of Indset[i]. The
optimization function is
OPT [0] = 0, OPT [1] = max{0, a1},
OPT [i] =
{
OPT [i − 1] if OPT [i − 1] ≥ OPT [i − 2] + ai
OPT [i − 2] + ai otherwise
Correctness of the optimization function. It is trivial if n = 0 or 1. When n ≥ 2, there
are two cases to be considered. Case 1: Indset[n] includes an. Then Indset[n] must not
include an−1. And Indset[n]−{an} must be a maximum independent set of (a1, . . . , an−2).
This can be easily verified by a replacement argument. If the statement is not true, then
the total weight of Indset[n] − {an} is less than OPT [n − 2]. Then Indset[n − 2] ∪ {an}
has total weight larger than Indset[n] does, and this co.
Problem 5The probability distributions for inter-arrival a.docxelishaoatway
Problem 5
The probability distributions for inter-arrival and service times for the help desk for a loan application center are given below. Assume that the first customer calls at time 9AM and that no one is being served or waiting to be served when the first customer calls. Simulate the arrival and service for 10 customers for one and two service representatives starting at 9AM. Determine the average customer waiting time for each of the two situations? The probability distributions for inter-arrival time and service time are given below. Write random numbers in the tables below. Use the table on the next page for simulating the one-representative case and the two-representative cases.
Inter-arrival time (min)
Probability
1
0.20
1
20
2
0.20
21
40
3
0.10
41
50
5
0.10
51
60
7
0.20
61
80
10
0.20
81
100
Service time (min)
Probability
3
0.40
1
40
5
0.30
41
70
8
0.15
71
85
15
0.05
86
90
20
0.05
91
95
25
0.05
95
100
Two-employee Case
One-employee Case
Representative 1
Representative 2
Customer Number
Random Number
Inter-arrival Time
Call Time
Random Number
Service Time
Service Begins
Service Ends
Waiting Time
Service Begins
Service Ends
Service Begins
Service Ends
Waiting Time
1
9:00
40
-
-
2
45
17
-
-
3
91
86
-
-
4
31
38
-
-
5
37
55
6
97
13
7
70
21
8
19
59
9
68
29
-
-
10
59
77
-
-
Running head: EMPLOYEE NEEDS ASSESSMENT
1
EMPLOYEE NEEDS ASSESSMENT
EMPLOYEE NEEDS ASSESSMENT
Employee Needs assessment
Sharon Sweeney Wallace
Capella University
Instructor: Lori White
May 19, 2013
Employee Needs assessment
Organizations have long recognized that employees make contributions through a work behavior that leads to measurable performance. The appraisal process helps management assess this contribution as well as identify areas that need improvement. As a formal process, appraisal is a part of a performance system designed to manage an organizations human resources. The growing complexity of customer, employee and management relationships requires a new leadership paradigm. This is certainly true in today’s highly competitive market place where a premium is placed on the development of human capital. Management of today’s workforce has been made more difficult by the implementation of the contemporary business practices such as downsizing, reengineering, Total Quality Management (TQM), employee empowerment and team performance systems. These changes have altered the dynamics of the traditional management and employee relationships. The increase in layoffs globally has placed organizations in a more complicated position to manage their workforces. Business organizations have continued to develop sophisticated performance management systems to manage their human resources and to identify leaders to sustain growth of the company (Kusluvan, 2003).
Employee performance can be improved in many ways. E.
Problem 4-6 Calculating Internal Growth [LO3]The most recent fin.docxelishaoatway
Problem 4-6 Calculating Internal Growth [LO3]
The most recent financial statements for Live Co. are shown here:
Income Statement
Balance Sheet
Sales
$
16,300
Current assets
$
10,900
Debt
$
15,400
Costs
11,700
Fixed assets
26,250
Equity
21,750
Taxable income
$
4,600
Total
$
37,150
Total
$
37,150
Taxes (40%)
1,840
Net income
$
2,760
Assets and costs are proportional to sales. Debt and equity are not. The company maintains a constant 20 percent dividend payout ratio. No external financing is possible.
What is the internal growth rate? (Do not round intermediate calculations and round your final answer to 2 decimal places. (e.g., 32.16))
Internal growth rate
%
2. Problem 4-7 Calculating Sustainable Growth [LO3]
The most recent financial statements for Live Co. are shown here:
Income Statement
Balance Sheet
Sales
$
16,200
Current assets
$
10,600
Debt
$
15,100
Costs
12,400
Fixed assets
25,500
Equity
21,000
Taxable income
$
3,800
Total
$
36,100
Total
$
36,100
Taxes (40%)
1,520
Net income
$
2,280
Assets and costs are proportional to sales. Debt and equity are not. The company maintains a constant 25 percent dividend payout ratio. No external equity financing is possible.
What is the sustainable growth rate? (Do not round intermediate calculations and round your final answer to 2 decimal places. (e.g., 32.16))
Sustainable growth rate
%
3. Problem 4-8 Sales and Growth [LO2]
The most recent financial statements for Mc Govney Co. are shown here:
Income Statement
Balance Sheet
Sales
$
52,600
Current assets
$
23,200
Long-term debt
$
54,000
Costs
42,300
Fixed assets
93,000
Equity
62,200
Taxable income
$
10,300
Total
$
116,200
Total
$
116,200
Taxes (34%)
3,502
Net income
$
6,798
Assets and costs are proportional to sales. The company maintains a constant 40 percent dividend payout ratio and a constant debt–equity ratio.
What is the maximum increase in sales that can be sustained assuming no new equity is issued? (Do not round intermediate calculations and round your final answer to 2 decimal places. (e.g., 32.16))
Maximum increase in sales
$
4. Problem 4-16 Full-Capacity Sales [LO1]
Alter Bridge Mfg., Inc., is currently operating at only 78 percent of fixed asset capacity. Current sales are $840,000. How fast can sales grow before any new fixed assets are needed? (Do not round intermediate calculations and round your final answer to 2 decimal places. (e.g., 32.16))
Maximum sales growth
%
5. Problem 4-17 Fixed Assets and Capacity Usage [LO1]
Alter Bridge Mfg., Inc., is currently operating at only 88 percent of fixed asset capacity. Current sales are $760,000. Fixed assets are $460,000 and sales are projected .
PROBLEM 8-18a. Fill in the worksheet with the appropriate value.docxelishaoatway
PROBLEM 8-18:
a. Fill in the worksheet with the appropriate values, provide footnotes with calculations as appropriate;
Davis Corporation
Accounting Equation
Event
Assets
=
Liabilities
Stockholders’ Equity
Cash
=
Div. . Pay .
+
Pfd.
Stk.
+
Com. Stk.
+
PIC in Exc. PS
+
PIC in Exc.
CS
Trea-sury Stock
+
Ret. Earn.
Acct. Title R/E
2012
1/2
1/15
2/14
12/31
12/31
12/31*
Bal.
=
+
+
+
+
+
2013
1/31
3/1
6/1
12/31
12/31
12/31**
Bal.
=
+
+
+
+
+
Footnotes: * :
Footnotes: **:
b. Fill in the worksheet with the appropriate values;
Stockholders’ Equity
Preferred Stock, $50 par value, 5% cumulative, 50,000 shares authorized, 1,000 shares issued and outstanding
Common Stock, $10 par value, 100,000 shares authorized, 20,000 shares issued and outstanding
Paid-In Capital in Excess of ParPreferred Stock
Paid-In Capital in Excess of ParCommon Stock
Total Paid-In Capital
Retained Earnings
Total Stockholders’ Equity
c. Fill in the worksheet with the appropriate values;
Davis Corporation
Balance Sheet
As of December 31, 2013
Assets
Cash
Total Assets
Liabilities
Dividends Payable
Total Liabilities
Stockholders’ Equity
Preferred Stock, $50 par value, 5% cumulative, 50,000 shares authorized, 3,000 shares issued and outstanding
Common Stock, $10 par value, 100,000 shares authorized, 20,000 shares issued, 19,500 shares outstanding
Paid-In Capital in Excess of ParPreferred Stock
Paid-In Capital in Excess of ParCommon Stock
Total Paid-In Capital
Retained Earnings2
Less: Treasury Stock
Total Stockholders’ Equity
Total Liabilities and Stockholders’ Equity
PROBLEM 8-23:
This problem requires a brief memo, the completed schedules below and discussions;
Advantages
Disadvantages
Partnership
Ease of formation
Less regulation
Lower effective tax rate
Limited life
Mutual agency
Unlimited liability
Corporation
Unlimited life
Limited liability
Capital easier to acquire & ownership easily transferred
More regulation
Higher effective tax rate
Partnership
Corporation
Income before taxes
Tax at entity level (30%)
Net income distributed to owners
Less: Individual income tax (30%/15%)
After-tax cash flow
After-tax cash flow available to each investor*
Effective tax rate*
* show calculations
PROBLEM 7-26:
a. Fill in the worksheet with the appropriate values, provide footnotes with calculations as appropriate;
Artesia Co.
Effect of Events on the General Ledger
2012 and 2013
Asset.
PROBLEM 5-5BPrepare a correct detailed multiple-step income st.docxelishaoatway
PROBLEM 5-5B
Prepare a correct detailed multiple-step income statement. Assume a tax rate of 25%.
WRIGHT COMPANY
Income Statement
For the Month Ended December 31, 2014
Sales Revenues
Account title
Amount
Account title
Amount
Account title
Amount
Net Sales
Cost of goods sold
Gross profit
Amount
Operating Expenses
Account title
Amount
Account title
Amount
Account title
Amount
Account title
Amount
Account title
Amount
Account title
Amount
Account title
Amount
Total operating expenses
Amount
Income from operations
Amount
Other revenues and gains
Account title
Amount
Other expenses and losses
Account title
Amount
Amount (Total)
Income before income taxes
Income tax expense
Net Income
P5-5B
An inexperienced accountant prepared this condensed income statement for
Wright Company, a retail firm that has been in business for a number of years.
WRIGHT COMPANY
Income Statement
For the Year Ended December 31, 2014
Revenues
Net sales $952,000
Other revenues 16,000
968,000
Cost of goods sold 548,000
Gross profit 420,000
Operating expenses
Selling expenses 160,000
Administrative expenses
104,000
264,000
Net earnings $156,000
As an experienced, knowledgeable accountant, you review the statement and determine
the following facts.
1. Net sales consist of sales $972,000, less freight-out on merchandise sold $20,000.
2. Other revenues consist of sales discounts $12,000 and interest revenue $4,000.
3. Selling expenses consist of salespersons’ salaries $88,000; depreciation on equip-
ment $4,000; sales returns and allowances $46,000; advertising $12,000; and sales
commissions $10,000. All compensation should be recorded as Salaries and Wages
Expense.
4. Administrative expenses consist of office salaries $54,000; dividends $14,000; utili-
ties $13,000; interest expense $3,000; and rent expense $20,000, which includes
prepayments totaling $2,000 for the first month of 2015. The utilities represent
utilities paid. At December 31, utility expense of $3,000 has been incurred but not
paid.
Problem 6-2B
(a) Determine the Cost of Goods Available for Sale
Date
Explanation
Units
Unit Cost
Total Cost
Total
(b) Determine the ending inventory and cost of goods sold under each of the assumed cost flow methods. Prove the accuracy of the cost of goods sold under FIFO and LIFO.
FIFO
(1) Ending Inventory
(2) Cost of Goods Sold
Date
Units
Unit Cost
Total Cost
Cost of goods available for sale
Amount
Amount
Amount
Less: ending inventory
Amount
Amount
Amount
Total
Amount
Total
Amount
Cost of Goods Sold
Amount
Proof of Cost of Goods Sold (FIFO)
Date
Units
Unit Cost
Total Cost
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Total
Amount
Total
Amount
LIFO
(1) Ending Inventory
(2) Cost of Goods Sold
Date
Units
Unit Cost
Total Cost
Cost of goods available for sale
Amount
Amount
Amount
Less: ending inventory
Amount
Amount
Amount
Total
Amount
Total
Amount
Cost of Goods Sold
Amo.
Problem BackgroundYour project consists of six activities show.docxelishaoatway
Problem Background
Your project consists of six activities shown in the table below, along with: (1) planned start and finish dates; (2) activity budgets; and (3) earned value (EV) accrual rules from you project cost management plan.
Activity
Planned Start
Planned Finish
Budget
EV Accrual Rule
Activity One
Mon - 10/13/14
Fri - 10/31/14 (
10,000
Percent Complete with Gates
Activity Two
Mon - 10/20/14
Fri -11/28/14
30,000
Fixed Formula -50/50
Activity Three
Mon -11/3/14
Fri -11/14/14
7,000
Fixed Formula -20/80
Activity Four
Mon -10/13/14
Fri -11/14/14
20,000
Weighted Milestones
Activity Five
Mon 11/17/14
Fri - 12/5/14
10,000
Fixed Formula – 0/100
Activity Six
Mon -12/8/14
Fri -12/19/14
7,000
Fixed Formula – 0/100
Activity Two has a start-to-start relationship (one week lag time) with Activity One. Activity Three has a finish-to-start relationship with Activity One. Activity Five has finish-to-start relationships with activities Three and Four. Activity Six has finish-to-start relationships with activities Two and Five.
Assumptions
1. Assume a five-day work week.
2. For all activities (except Activity Four), assume the expenditure rate is constant over the duration of the activity, i.e.:
For Activity Four, assume the expenditure profile shown below:
The project sponsor wants you (the PM) to present a project cost and schedule performance assessment using data through Friday, Nov 7, 2014. You have collected the following information:
Activity
Actual Start
Actual Finish
Actual Cost
Activity One
Mon - 10/13/14
Fri - 11/3/14
12,000
Activity Two
Mon - 10/20/14
12,000
Activity Three
Mon -11/4/14
4,000
Activity Four
Mon -10/13/14
20,000
Activity Five
0
Activity Six
0
For Activity One, three equally-valued gates have been established and all gates are complete as of 11/7/14.
For Activity Four, four milestones have been established with the following values: (1) milestone 1 – 30%; milestone 2- 30%; milestone 3 – 10%; milestone 4 -30%. Three of the milestones are complete as of 11/7/14.
Show all work. Round dollar values to the nearest dollar. Calculate all other variables to three decimal places.
1. Earned Value Measures
a. Calculate earned value measures for each activity and for the cumulative project as of 11/7/14; fill in the table below:
Activity
Planned Value (PV)
Earned Value (EV)
Actual Cost (AC)
Activity One
12,000
Activity Two
12,000
Activity Three
4,000
Activity Four
20,000
Activity Five
0
Activity Six
0
Entire Project
48,000
ExpendituresTime
ExpendituresWeeks123455.5K3.0K
.
Problem 8-2B(a) Journalize the transactions, including explanati.docxelishaoatway
Problem 8-2B
(a) Journalize the transactions, including explanations. (Note, enter all accounts in one box. The dates have been included to help with formatting).
Date
Account Titles and Explanation
Debit
Credit
1
2
3
4
5
(b) Enter the January 1, 2014 balances in Accounts Receivable and Allowance for Doubtful Accounts. Post the transactions to the ledger T Accounts
Be sure to post the amounts to the correct side of the T-Account!
Accounts Receivable
Bal.
(2)
(1)
(3)
(5)
(4)
(5)
Bal.
Allowance for Doubtful Accounts
(4)
Bal.
(5)
Bal.
(c) Prepare the journal entry to record bad debt expense for 2014, assuming that aging the accounts receivable indicates that expected bad debts are $140,000.
Balance needed $
Balance before adjustment [see (b)]
Adjustment required $
The journal entry would therefore be as follows:
(d) Accounts Receivable Turnover Ratios:
Enter your answer here
Average Collection Period:
Enter your answer here
Problem 8-6B
(a) Journalize the transactions, including explanations. (Note, enter all accounts in one box. The dates have been included to help with formatting).
Date
Account Titles and Explanation
Debit
Credit
5
20
Feb 18
Apr 20
30
May 25
Aug 18
Sept. 1
Problem 9-2B
(a) Journalize the transactions, including explanations. (Note, enter all accounts in one box. The dates have been included to help with formatting).
If there are two entries for the same day, then you do not need to enter the date again.
Date
Account Titles and Explanation
Debit
Credit
April 1
May 1
May 1
June 1
Sept 1
PART B
Dec 31
31
(c) Partial Balance Sheet
TONG CORPORATION
Partial Balance Sheet
December 31, 2014
Assets
Plant assets
Account title
Amount
Account title
Amount
Account title
Amount
Account title (or contra account)
Amount
Total plant assets
Amount
Problem 9-7B
(a)
BUS 1
Year
Computation
Accumulated Depreciation
Amount
Amount
Amount
BUS 2
Year
Computation
Accumulated Depreciation
Amount
Amount
Amount
BUS 3
Year
Computation
Accumulated Depreciation
Amount
Amount
Amount
(b)
BUS 2
Year
Depreciation Expense
Amount
Amount
.
Problem B Regulatory Compliance 1 No.docxelishaoatway
Problem B: Regulatory Compliance
1
Note: All character and company names are fictional and are not intended to
depict any actual person or business.
Knowing that mergers may require a dramatic change in company culture,
you realize that you need to meet with the human resources (HR) and
leadership teams because they will play important roles in the merger. The
leadership team will drive the change, and the HR team will be charged with
managing the change. You have scheduled a meeting with Steve Maine, your
vice president at ALTAP consulting, to consult with him on this project.
“Thanks for meeting me today, Steve,” you begin. “I need to talk through
some of the issues before meeting with the HR and leadership teams at
UWEAR and PALEDENIM. The merger is going well, but it is becoming
apparent that there are some significant change issues that need to be
addressed.”
“I’ve heard good things about your work on this project,” Steve answers. “I’m
sure you have it under control, but I’ll be happy to help where I can.”
“We are dealing with the issues of joining together two very disparate
companies,” you explain. “On the one hand, UWEAR is public and has 100
employees; on the other hand, PALEDENIM is private with only 15
employees. They basically provide the same type of service, but they are
completely different businesses in how they operate inside and outside of the
company.”
You continue, “Yes, and both the employees and managers of each company
have different philosophies and expectations. PALEDENIM employees and
managers have a kind of ‘one-for-all and all-for-one’ attitude. They all chip in
to get the job done. The UWEAR employees and managers look at things
differently. They’re more apt to do their jobs, get them done, and go home
without consideration for what else the rest of the team needs to complete.”
“That is definitely a culture issue,” Steve agrees. “In fact, that is the classic
definition of a culture issue. I’m sure they’re also dealing with the typical
power struggles. I bet everyone is worried about whether their department
will be headed by a UWEAR manager or a PALEDENIM manager.”
Problem B: Regulatory Compliance
2
“Exactly,” you say. “I know the intention of the merger is to benefit both
companies, but there are unintended consequences as well. We need to do
whatever we can to help the employees of both companies get through this
with the fewest glitches possible.”
Analysis
Assessing poverty–deforestation links: Evidence from Swat, Pakistan
Shaheen Rafi Khan a, Shahrukh Rafi Khan b,⁎
a Sustainable Development Policy Institute, P. O. Box 1091, Islamabad, Pakistan
b Department of Economics, Mount Holyoke College, 50 College Street, South Hadley, MA 01075-1481, USA
a b s t r a c ta r t i c l e i n f o
Article history:
Received 5 June 2008
Received in revised form 21 January 2009
Accepted 16 April 2009
Available online 21 May 2009
Keywords:
Ecolo.
PROBLEM 3-22EventProduct CostsPeriod Costsa.b..docxelishaoatway
PROBLEM 3-22
Event
Product Costs
Period Costs
a.
b.
c.
d.
e.
f.
g.
h.
i.
j.
PROBLEM 3-25 a.
Event No.
Event Type
Event No.
Event Type
1a.
5a.
1b.
5b.
2.
6.
3.
7.
4a.
8.
4b.
b.
Jeater Company Horizontal Statements Model - 2012
Balance Sheet
Income Statement
Statement of
Event
No.
Cash
+
Accts. Rec.
+
Mdse. Inv.
=
Accts. Pay
+
Comm
Stock
+
Ret. Earn.
Rev.
(
Exp.
=
Net Inc.
Cash
Flows
Bal.
1a.
1b.
2.
3.1
4a.
4b.
5a.
5b.
6.
7. 2
8.
Bal.
1
2
PROBLEM 3-25
c.
Jeater Company
Financial Statements
For the Year Ended December 31, 2012
Income Statement
Net Sales
Cost of Goods Sold
Gross Margin
Operating Expenses
Transportation-out
Operating/Net Income
Statement of Changes in Stockholders’ Equity
Beginning Common Stock
Plus: Stock Issued
Ending Common Stock
Beginning Retained Earnings
Plus: Net Income
Ending Retained Earnings
Total Stockholders’ Equity
PROBLEM 3-25 c. (cont.)
Jeater Company
Financial Statements
Balance Sheet
As of December 31, 2012
Assets
Cash
Merchandise Inventory
Total Assets
Liabilities
Stockholders’ Equity
Common Stock
Retained Earnings
Total Stockholders’ Equity
Total Liabilities and Stockholders’ Equity
Statement of Cash Flows
For the Year Ended December 31, 2012
Cash Flows From Operating Activities:
Inflow from Customers*
Outflow for Inventory**
Outflow for Expenses
Net Cash Flow from Operating Activities
Cash Flows From Investing Activities
Cash Flows From Financing Activities
Net Change in Cash
Plus: Beginning Cash Balance
Ending Cash Balance
*
**
Students-�Enter a check mark or ‘X’ to indicate the appropriate cost type for each event.
Students-�3-25(a) - Indicate the Event Type (AS, AU, AE, or CE) for each event.��3-25(b) – Fill in each cell in the table. Use ‘NA’ for not affected. Cash Flows are either ‘OA’, ‘IA’, ‘FA’, or ‘NA’. Indicate cash flow amounts. For entries #3 and #7, provide calculation notes 1 and 2 as shown.
Students-�3-25(c) – Provide the correct entries in the appropriate cells.
You are using ‘Vertical Statements’ here. Show indented balances where appropriate.��Show calculations where asterisks (*) appear. �
PROBLEM 4-20
Superior Auto Supply, Inc.
Bank Reconciliation
May 31, 2012
Unadjusted Bank Balance, May 31, 2012
Add: Deposits in Transit
Bank Error
Less: Outstanding Checks
#
True Cash Balance, May 31, 2012
Unadjusted Book Balance, May 31, 2012
*
Add: Not.
Problem 3 15 pointsThe following items were taken from the po.docxelishaoatway
Problem 3: 15% points:
The following items were taken from the post adjusted trial balance of Flop Company. (All balances are normal.)
Mortgage payable $ 1,443 Accumulated depreciation 3,655
Prepaid expenses 880 Accounts payable 1,200
Equipment 11,000 Notes payable after 2016 1,444
Long-term investments 1,100 Flop’s capital 10,480
Short-term investments 1,756 Accounts receivable 2,690
Notes payable in 2015 1,000 Inventories 2,100
Cash 1,696 Service Revenue 9,000
Rent Expense 1,000 Wages Expense 5,000
Utilities Expense 1,000
Instructions: Prepare a classified balance sheet in good form as of December 31, 2014.
Problem 4: 10% points:
Prepare journal entries to record the following transactions entered into by Flip Company:
2012
June 1 Accepted a $10,000, 12%, 1-year note from Flop as full payment on her account.
Nov. 1 Sold merchandise on account to Flap, Inc. for $12,000, terms 2/10, n/30.
Nov. 5 Flap, Inc. returned merchandise worth $500.
Nov. 9 Received payment in full from Flap, Inc.
Dec. 31 Accrued interest on Flop's note.
2013
June 1 Flop honored her promissory note by sending the face amount plus interest. No interest has been accrued in 2013
Problem 5: 10% points:
Flip Company purchased equipment on July 1, 2011 for $90,000. It is estimated that the equipment will have a $5,000 salvage value at the end of its 5-year useful life. It is also estimated that the equipment will produce 125,000 units over its 5-year life.
Instructions
Answer the following independent questions.
1. Compute the amount of depreciation expense for the year ended December 31, 2011, using the straight-line method of depreciation.
2. If 14,000 units of product are produced in 2011 and 26,000 units are produced in 2012, what is the book value of the equipment at December 31, 2012? The company uses the units-of-activity depreciation method.
3. If the company uses the double-declining-balance method of depreciation, what is the balance of the Accumulated Depreciation—Equipment account at December 31, 2013?
Problem 6: 10% points:
Flip earns a salary of $7,500 per month during the year. FICA taxes are 8% on the first $100,000 of gross earnings. Federal unemployment insurance taxes are 6.2% of the first $7,000; however, a credit is allowed equal to the state unemployment insurance taxes of 5.4% on the $7,000. During the year, $25,600 was withheld for federal income taxes and $5,700 was withheld for state income taxes.
Instructions
(a) Prepare a journal entry summarizing the payment of Flip’s total salary during the year.
(b) Prepare a journal entry summarizing the employer payroll tax expense on Flip’s salary for the year.
(c) Determine the cost of employing Flip for the year.
MBA Management Report (BU7757) Supervisor’s Handbook - Steve Page
Department of
Business, Strategy & Entrepreneurship
Module Handbook 2013 - 2014
Module Code: BU7757
Module Title: MBA Management Project
Tutor: Steve PageAbstract
This guide addresses two p.
Problem 3-1A Identifying adjusting entries with explanations LO C3.docxelishaoatway
Problem 3-1A Identifying adjusting entries with explanations LO C3, P1
For each of the following entries, enter the letter of the explanation that most closely describes
it in the space beside each entry. (You can use letters more than once.)
A.
To record receipt of unearned revenue.
B.
To record this period's earning of prior unearned revenue.
C.
To record payment of an accrued expense.
D.
To record receipt of an accrued revenue.
E.
To record an accrued expense.
F.
To record an accrued revenue.
G.
To record this period's use of a prepaid expense.
H.
To record payment of a prepaid expense.
I.
To record this period's depreciation expense.
lanation
Journal Entries
Debit
Credit
Interest Expense
1,000
Interest Payable
1,000
Depreciation Expense
4,000
Accumulated Depreciation
4,000
Unearned Professional Fees
3,000
Professional Fees Earned
3,000
Insurance Expense
4,200
Prepaid Insurance
4,200
Salaries Payable
1,400
Cash
1,400
Prepaid Rent
4,500
Cash
4,500
Salaries Expense
6,000
Salaries Payable
6,000
Interest Receivable
5,000
Interest Revenue
5,000
Cash
9,000
Accounts Receivable (from consulting)
9,000
Cash
7,500
Unearned Professional Fees
7,500
Cash
2,000
Interest Receivable
2,000
Rent Expense
2,000
Prepaid Rent
2,000
Problem 3-3A Preparing adjusting entries, adjusted trial balance, and financial statements LO A1, P1, P2, P3
[The following information applies to the questions displayed below.]
Wells Technical Institute (WTI), a school owned by Tristana Wells, provides training to individuals who pay tuition directly to the school. WTI also offers training to groups in off-site locations. Its unadjusted trial balance as of December 31, 2013, follows. WTI initially records prepaid expenses and unearned revenues in balance sheet accounts. Descriptions of items a through h that require adjusting entries on December 31, 2013, follow.
Additional Information Items
a.
An analysis of WTI's insurance policies shows that $2,400 of coverage has expired.
b.
An inventory count shows that teaching supplies costing $2,800 are available at year-end 2013.
c.
Annual depreciation on the equipment is $13,200.
d.
Annual depreciation on the professional library is $7,200.
e.
On November 1, WTI agreed to do a special six-month course (starting immediately) for a client. The contract calls for a monthly fee of $2,500, and the client paid the first five months' fees in advance. When the cash was received, the Unearned Training Fees account was credited. The fee for the sixth month will be recorded when it is collected in 2014.
f.
On October 15, WTI agreed to teach a four-month class (beginning immediately) for an individual for $3,000 tuition per month payable at the end of the class. The class started on October 15, but no payment has yet been received. (WTI's accruals are applied to the nearest half-month; for example, October recognizes one-half month accrual.)
.
Essay 21) Describe the opportunities and challenges posed by the d.docxelishaoatway
Essay 2
1) Describe the opportunities and challenges posed by the diversity of the U.S. population.
2) Evaluate the roles of population density and where people live in U.S. politics.
3) Define the term "realigning election." As a part of your answer, describe such an election, the events leading up to it, and its result
.
Essay 11) Evaluate the Articles of Confederation as a guide for su.docxelishaoatway
Essay 1
1) Evaluate the Articles of Confederation as a guide for successful democracy in the United States.
2) Establish the link between the growth of the national government and changes in federalism as practiced in the United States
3) How did the role of government in people's lives change during the Great Depression? Be sure to explain conditions before the New Deal and the Great Depression as part of your answer.
.
Essay (1) QuestionWhat is the so-called Machine Age How was it .docxelishaoatway
Essay (1) Question
What is the so-called "Machine Age"? How was it associated with alienation? Describe some works by Demuth and Stella that illustrate the qualities of the machine age. Comment on how this alienation permeates the other arts as it does early twentieth century culture in general.
Essay (2) Question
2.
Frank Lloyd Wright was one of the most influential architects of the 20th century. Using the images and plans of the Bauhaus and German Pavilion, discuss the importance of Wright for Gropius and Mies. What do their buildings share with the Robie House? How do they depart from Wright’s example? Consider the way space is defined, the overall appearance of the buildings, the types of materials used, the relationship between the interior and the exterior, and the way the visitor encounters each of the structures.
ART /330
Instructions
Each essay must consist of at least 700 words (this equals two double-spaced pages in Times New Roman font 12). Where appropriate, information must be properly documented in MLA style.
.
Essay #2 addresses some topic in the broad scope of Transcendentalis.docxelishaoatway
Essay #2 addresses some topic in the broad scope of Transcendentalism.
Essay #2 has similar parameters -- length/outside source requirements, drafting process -- as Essay #1.
You are always free to develop your own topic approach within the Transcendentalism topic.
Some suggestive options:
1) Analyze Thoreau's "Civil Disobedience" in light of a contemporary example or figure or incident in the tradition of American civil disobedience.
2) Analyze the persuasive and rhetorical strategies of one of the transcendental pieces (or King's "Letter") that we have read. You might look at issues of audience, style, emotional vs./and rational appeal, appeals to history/tradition or rejection of history/tradtion, metaphoric style, tone and so forth. If you deem them successful, why/how do they succeed in arguing their points? What might be points of counterargument or criticism or weaknesses in their approach? Does it work as a piece of argument/writing?
3) Pick one (or several if you feel it's appropriate) key concepts or quotes from a work (or several works) and discuss the concept/quote in terms of how it has evolved or put it in larger context. How have these words taken form in our laws, practice, literature, or culture? Where are the gaps between the great ideals of these writers' words and the reality of their times and/or ours? e.g. How might MLK (in light of his "Letter") feel about the society and civil rights situation we see today?
4) You could pick one, two, or three key themes from any of the works and discuss how the text fleshes out these themes and why they are important to our understanding of the period, or the particular writer, or to transcendentalism as a movement, or to American tradition or literature and so forth.
5) You could pick a theme which runs through several of the texts (for example, something about the role or nature of the individual) and trace it through its different configuration and representations.
Essay length: 4-5 pages -- again, I'm always more concerned with minimum than limiting any maximum length.
Include outside critical sources.
MLA documentation
.
Essay # 2 The Tempest Prompt4-5 pages (MLA format)Char.docxelishaoatway
Essay # 2
The Tempest
Prompt
4-5 pages (
MLA format)
Character:
The Tempest
presents a variety of characters who manipulate each other, raising questions about personal agency and autonomy.
How are characters formed as the result of other characters’ direct influence?
How might the text mirror our own experiences of identity formation?
Perhaps the text suggests that we can never be autonomous individuals due to the ease by which we are influenced by others.
Do you agree or disagree with this claim?
Be sure to support your position with concrete examples; these examples may come from your personal experience and observations, but you should also use the main text of
The Tempest
as the basis for each of your claims.
(Terms to define in the paper: agency, autonomy, influence)
*NOTE: For body paragraph please follow the format of
1.Topic sentence
2.Evidence /example (Text, Personal)
3.Analysis
4. Link/ tie back to thesis
.
Es la actividad que hacemos con pecesEs un animal blanco y negro q.docxelishaoatway
Es la actividad que hacemos con peces
Es un animal blanco y negro que huele muy mal
Es un lugar que no tiene agua
Es un fenómeno natural donde la temperatura del mundo sube
Son cosas que usamos para energia
Es algo malo que contamina la tierra agua o plantas
Es un bosque tropical
Es un tipo de bote que carga muchas cosas
Es el animal que produce tocino
Es un tipo de transportación que va en carriles
Es el animal que tiene ocho piernas
.
Erving Goffman is one of the most important sociological thinkers in.docxelishaoatway
Erving Goffman is one of the most important sociological thinkers in modern sociology. His biggest contribution to sociology was the dramaturgical lens of viewing social interaction, a theory that he developed by just watching people in their everyday interactions. In the pieces that we read for this class, we talked about these elements of dramaturgy and how they play out in real life.
For this essay question:
(1) define the concepts of
impression management
and
audience segregation
and then explain how and why people use impression management and audience segregation in daily social life
(2) give a detailed example of how you used impression management and audience segregation in the last week
and finally
(3) explain how technology has changed features of impression management and audience segregation. Give one positive and one negative example.
Be as complete and thorough as possible with your answer.
.
Eric seeks to trademark the name McJobs for his international compan.docxelishaoatway
Eric seeks to trademark the name McJobs for his international company that is a broker for employment agencies catering to fnding employment for entry level jobs. What is the process Eric must follow to secure, register, and maintain this trademark?
Write between 750 - 1250 words (approx 3 - 5 pages) using Word in APA style.
Use font 12 and 1" amrins.
Include cover page and reference page.
Use at least three references.
Cite all material (data, dates, graphs, quotes, paraphrased words, etc.)
.
Macroeconomics- Movie Location
This will be used as part of your Personal Professional Portfolio once graded.
Objective:
Prepare a presentation or a paper using research, basic comparative analysis, data organization and application of economic information. You will make an informed assessment of an economic climate outside of the United States to accomplish an entertainment industry objective.
Francesca Gottschalk - How can education support child empowerment.pptxEduSkills OECD
Francesca Gottschalk from the OECD’s Centre for Educational Research and Innovation presents at the Ask an Expert Webinar: How can education support child empowerment?
Palestine last event orientationfvgnh .pptxRaedMohamed3
An EFL lesson about the current events in Palestine. It is intended to be for intermediate students who wish to increase their listening skills through a short lesson in power point.
Instructions for Submissions thorugh G- Classroom.pptxJheel Barad
This presentation provides a briefing on how to upload submissions and documents in Google Classroom. It was prepared as part of an orientation for new Sainik School in-service teacher trainees. As a training officer, my goal is to ensure that you are comfortable and proficient with this essential tool for managing assignments and fostering student engagement.
June 3, 2024 Anti-Semitism Letter Sent to MIT President Kornbluth and MIT Cor...Levi Shapiro
Letter from the Congress of the United States regarding Anti-Semitism sent June 3rd to MIT President Sally Kornbluth, MIT Corp Chair, Mark Gorenberg
Dear Dr. Kornbluth and Mr. Gorenberg,
The US House of Representatives is deeply concerned by ongoing and pervasive acts of antisemitic
harassment and intimidation at the Massachusetts Institute of Technology (MIT). Failing to act decisively to ensure a safe learning environment for all students would be a grave dereliction of your responsibilities as President of MIT and Chair of the MIT Corporation.
This Congress will not stand idly by and allow an environment hostile to Jewish students to persist. The House believes that your institution is in violation of Title VI of the Civil Rights Act, and the inability or
unwillingness to rectify this violation through action requires accountability.
Postsecondary education is a unique opportunity for students to learn and have their ideas and beliefs challenged. However, universities receiving hundreds of millions of federal funds annually have denied
students that opportunity and have been hijacked to become venues for the promotion of terrorism, antisemitic harassment and intimidation, unlawful encampments, and in some cases, assaults and riots.
The House of Representatives will not countenance the use of federal funds to indoctrinate students into hateful, antisemitic, anti-American supporters of terrorism. Investigations into campus antisemitism by the Committee on Education and the Workforce and the Committee on Ways and Means have been expanded into a Congress-wide probe across all relevant jurisdictions to address this national crisis. The undersigned Committees will conduct oversight into the use of federal funds at MIT and its learning environment under authorities granted to each Committee.
• The Committee on Education and the Workforce has been investigating your institution since December 7, 2023. The Committee has broad jurisdiction over postsecondary education, including its compliance with Title VI of the Civil Rights Act, campus safety concerns over disruptions to the learning environment, and the awarding of federal student aid under the Higher Education Act.
• The Committee on Oversight and Accountability is investigating the sources of funding and other support flowing to groups espousing pro-Hamas propaganda and engaged in antisemitic harassment and intimidation of students. The Committee on Oversight and Accountability is the principal oversight committee of the US House of Representatives and has broad authority to investigate “any matter” at “any time” under House Rule X.
• The Committee on Ways and Means has been investigating several universities since November 15, 2023, when the Committee held a hearing entitled From Ivory Towers to Dark Corners: Investigating the Nexus Between Antisemitism, Tax-Exempt Universities, and Terror Financing. The Committee followed the hearing with letters to those institutions on January 10, 202
Biological screening of herbal drugs: Introduction and Need for
Phyto-Pharmacological Screening, New Strategies for evaluating
Natural Products, In vitro evaluation techniques for Antioxidants, Antimicrobial and Anticancer drugs. In vivo evaluation techniques
for Anti-inflammatory, Antiulcer, Anticancer, Wound healing, Antidiabetic, Hepatoprotective, Cardio protective, Diuretics and
Antifertility, Toxicity studies as per OECD guidelines
A Strategic Approach: GenAI in EducationPeter Windle
Artificial Intelligence (AI) technologies such as Generative AI, Image Generators and Large Language Models have had a dramatic impact on teaching, learning and assessment over the past 18 months. The most immediate threat AI posed was to Academic Integrity with Higher Education Institutes (HEIs) focusing their efforts on combating the use of GenAI in assessment. Guidelines were developed for staff and students, policies put in place too. Innovative educators have forged paths in the use of Generative AI for teaching, learning and assessments leading to pockets of transformation springing up across HEIs, often with little or no top-down guidance, support or direction.
This Gasta posits a strategic approach to integrating AI into HEIs to prepare staff, students and the curriculum for an evolving world and workplace. We will highlight the advantages of working with these technologies beyond the realm of teaching, learning and assessment by considering prompt engineering skills, industry impact, curriculum changes, and the need for staff upskilling. In contrast, not engaging strategically with Generative AI poses risks, including falling behind peers, missed opportunities and failing to ensure our graduates remain employable. The rapid evolution of AI technologies necessitates a proactive and strategic approach if we are to remain relevant.
The Roman Empire A Historical Colossus.pdfkaushalkr1407
The Roman Empire, a vast and enduring power, stands as one of history's most remarkable civilizations, leaving an indelible imprint on the world. It emerged from the Roman Republic, transitioning into an imperial powerhouse under the leadership of Augustus Caesar in 27 BCE. This transformation marked the beginning of an era defined by unprecedented territorial expansion, architectural marvels, and profound cultural influence.
The empire's roots lie in the city of Rome, founded, according to legend, by Romulus in 753 BCE. Over centuries, Rome evolved from a small settlement to a formidable republic, characterized by a complex political system with elected officials and checks on power. However, internal strife, class conflicts, and military ambitions paved the way for the end of the Republic. Julius Caesar’s dictatorship and subsequent assassination in 44 BCE created a power vacuum, leading to a civil war. Octavian, later Augustus, emerged victorious, heralding the Roman Empire’s birth.
Under Augustus, the empire experienced the Pax Romana, a 200-year period of relative peace and stability. Augustus reformed the military, established efficient administrative systems, and initiated grand construction projects. The empire's borders expanded, encompassing territories from Britain to Egypt and from Spain to the Euphrates. Roman legions, renowned for their discipline and engineering prowess, secured and maintained these vast territories, building roads, fortifications, and cities that facilitated control and integration.
The Roman Empire’s society was hierarchical, with a rigid class system. At the top were the patricians, wealthy elites who held significant political power. Below them were the plebeians, free citizens with limited political influence, and the vast numbers of slaves who formed the backbone of the economy. The family unit was central, governed by the paterfamilias, the male head who held absolute authority.
Culturally, the Romans were eclectic, absorbing and adapting elements from the civilizations they encountered, particularly the Greeks. Roman art, literature, and philosophy reflected this synthesis, creating a rich cultural tapestry. Latin, the Roman language, became the lingua franca of the Western world, influencing numerous modern languages.
Roman architecture and engineering achievements were monumental. They perfected the arch, vault, and dome, constructing enduring structures like the Colosseum, Pantheon, and aqueducts. These engineering marvels not only showcased Roman ingenuity but also served practical purposes, from public entertainment to water supply.
Model Attribute Check Company Auto PropertyCeline George
In Odoo, the multi-company feature allows you to manage multiple companies within a single Odoo database instance. Each company can have its own configurations while still sharing common resources such as products, customers, and suppliers.
Honest Reviews of Tim Han LMA Course Program.pptxtimhan337
Personal development courses are widely available today, with each one promising life-changing outcomes. Tim Han’s Life Mastery Achievers (LMA) Course has drawn a lot of interest. In addition to offering my frank assessment of Success Insider’s LMA Course, this piece examines the course’s effects via a variety of Tim Han LMA course reviews and Success Insider comments.
TESDA TM1 REVIEWER FOR NATIONAL ASSESSMENT WRITTEN AND ORAL QUESTIONS WITH A...
PROBLEM IDENTIFICATION AND RECOMMENDATIONS FOR SFK ORGANIZATION .docx
1. PROBLEM IDENTIFICATION AND RECOMMENDATIONS
FOR SFK ORGANIZATION 1
PROBLEM IDENTIFICATION AND RECOMMENDATIONS
FOR SFK ORGANIZATION 6
Problem Identification and Recommendation for SFK
Organization
Student’s Name
Institution
Date
Introduction and problem statement
From the case, it is apparent that SFK-NY is one of the non-
profit organization that is striving a lot to ensure that its
mission of empowering the human spirit in every child is
achieved. The case indicates that there is a huge gap in the
society concerning the human spirit and hence SFK-NY has
done its best to fill this gap. However, a closer look at the case
reveals that the SFK-NY has not yet achieved its goal or rather
its missions and vision. The vision statement for the
organization is “One World, Every Child” (Vallas and
Sherman, 2012). According to the case, it is stated that the
mission of ensuring that the vision “ One World, Every Child”
is achieved would only be complete when every child and young
adult in the target region has participated in the SFK-YK
program (Vallas and Sherman, 2012). This is because for all
the children to learn he tools to help them make wise choices
that provide them with certainty, happiness, concern for the
well-being of others, the organization needs to invest a lot not
only in employing personnel but also in expanding their project
2. worldwide.
Expanding the program worldwide would need an enormous
amount of money. Given that the SFK-YK is a non-profit
organization, it means that it does not get capital from the
services they offer. This is because they do not charge the
beneficiaries for the services they get. The organization,
according to the case, depends on donations from individuals,
corporations, foundations, groups, clubs, and organization as
well as their own fundraising from special events. Despite the
fact that the organization gets a lot of assistance from well-
wishers and clubs, the organizational Advisory Board and the
director argue that their major concern is that SFK is not
generating as much revenue through fundraising to support the
current operation. They are also concerned that the organization
is gaining a lot of popularity and that because of this, it is
likely that it may experience massive growth. The board is also
claiming that the cost for every student is approximately $300
per program, which is too much because every student needs to
finish level 1,2 and even 3 depending on the availability of
funding. This essay will support why lack of finance is the
major strategic obstacle to the SFK-YK Program.
Body and discussion
One way in which an organization can achieve its strategic goal
is by ensuring that all the factors of production are available
and that they are put in proper use. Similarly, SFK-YK, despite
offering the best and most popular services, must ensure that the
factors of production are in place and that they are being
utilized accordingly. Closer look at the case reveals that capital
and resources are the main obstacle curtailing the success of the
program. Other factors of production are available (Vallas and
Sherman, 2012). For example, human capital, which is one of
the key factors of production is dedicated and willing to effect
and offer their services accordingly. Consequently, the human
capital is not an obstacle to the program. Capital include such
things as money or assets that can be used to run a program or a
3. given venture. The case indicates that several plans or projects
have not been achieved because of lack of enough capital.
There are many operations and activities in the case that have
not been achieved because of lack of enough resources. For
example, despite the fact that the SFK-NY program has started
expanding internationally, it is apparent that its expansion is
limited by lack of enough resources. For example, under
revenue and management in the appendix section, a number of
questions have been raised that can help in understanding where
problems exist. For example, two questions raised clearly
indicate that being a not-for-profit organization, the
organization is facing a lot of challenges. For example, like
other NFP, SFK is supported through investors who have the
right to be rewarded for their investment, and who cannot afford
to give away their products and services. In addition, the case
reveals that the organization cannot get support from the
government and that instead of supporting the not-for-profit
organizations, the government may decide to subcontract the
service out to the private sector. The problem of resources and
capital is even worsened by the fact that being a not-for-profit
organization, the organization cannot raise money through
profitable operations. It also lacks shareholders to assist in
raising the capital. Borrowing from banks is also not easy for a
not-for-profit organization because there is no owner liability
for loans (Vallas and Sherman, 2012). The only source of
capital for such organization is a charity. Fundraising, grant
writing, subscriptions and membership are other sources, but
history indicates that fundraising is no longer appropriate. The
fact that the SFK faces the problem of lack of capital is even
worsened by the fact that top management are expected to hire
properly, set and maintain a budget, solve internal problems,
and assure that the basic mission of the organization is
achieved.
Recommendations
A number of recommendations can be implemented to mitigate
the challenges and problems facing the SFK organization. Some
4. of these recommendations are discussed below.
1. Integrating the program into the normal school curriculum.
This is one of the most appropriate recommendations that the
SFK organization should do. The organization should write
proposal seeking to include their program in the normal school
curriculum. They may just allocate only three lessons per week.
This would save the organization a lot of money. Doing this
would also enable the organization get funding from the
government because.
2. The second recommendation is that the SFK should actively
seek for source of capital. Despite the fact that not-for-profit
organizations have challenges when seeking for capital,SFK can
use creative and innovative means to solicit capital and funding.
As suggested by the board, the organization should use more
focused and targeted fundraising. For example, the organization
should target on parents, teachers and school administrators
because they understand the importance of the program. The
SFK organization should also look for those corporate
foundations that are interested in funding this type of
educational program.
3. The third recommendation is that the SFK should look for
more powerful not for profit partners wo may support similar
causes. This is because teaming up may increase SFK’s
visibility and ability to fundraise with a more identifiable name.
4. Another important recommendation is that the SFK should
diversify its operations by including a program that can be used
to generate capital. Alternatively, they could find a for-profit
partner and form a hybrid organization. One would be in charge
of profit generation and the other would deal with the
improvement and development of the program
Reference
Vallas, T., and Sherman, H. (2012). SFK-NY 2009: Success for
Kids or too Successful to Succeed? International Journal of
Humanities and Social Science. 2(17).
5. 500
Strategic Management: An Organization Change Approach
501
Implementation Techniques
( Chapter Eight (
Implementation Techniques/Interventions
Chapter Objectives
Introductory Case: Southwest Airlines is Flying High in
Disastrous Times
Strategy Implementation: Interventions
Change and Change Agents
Intervention Techniques: The Process
Intervention Techniques: A General Model
Individual (Intra-personal) Interventions
Interpersonal and Small Group Interventions
Team/Group/Subsystem Interventions
6. Intergroup/Subsystems Interface Interventions
Organizational/Systems Wide Interventions
Transorganizational/Environmental Interventions
Use the Appropriate Intervention to Produce the Desired
Changes
Summary
Key Terms and Concepts
Web sites
Discussion Questions
Exercises
Experiential Exercise
Appendix: Description of Other Intervention Techniques
Endnotes
Chapter Objectives
1. For students to understand the purpose of organizational
interventions and the action research model as a mode of
implementing strategy.
2. To introduce students to the numerous intervention
7. techniques that organizations can employ to educate employees
and facilitate change (strategy implementation).
3. For students to participate in an intervention exercise.
4. To have students develop intervention strategies through case
method and field research.
Introductory Case: Southwest Airlines is Flying High in
Disastrous Times
“2001 marks Southwest Airlines’ 30th Anniversary. For 30
years now, we have had one mission: low fares. In that respect,
this year was no different. But as we all know, 2001 was a year
like no other, in both our Company’s and our country’s history.
…. The National Tragedy struck our collective hearts, minds,
and lives in [the] third quarter. In [the] fourth quarter, our
nation and our Company began the difficult process of healing
together. Nothing will keep us from moving ahead. Freedom,
and the Freedom to Fly, will most certainly endure.
Southwest was well poised, financially, to withstand the
potentially devastating hammer blow of September 11. Why?
Because for several decades our leadership philosophy has been:
we manage in good times so that our Company, and our People,
can be job secure and prosper through bad times. This
philosophy served our People and our Company well during the
holocaustic economic catastrophe that afflicted the airline
industry from 1990 – 94, when the industry, as a totality, lost a
cumulative $13 billion and furloughed approximately 120,000
of its employees, while, during that same 1990 – 94 period,
Southwest remained 100 percent job secure and produced profits
and Profit sharing for our Employees and Shareholders. Once
again, after September 11, our philosophy of managing in good
times so as to do well in bad times proved a marvelous
prophylactic for our Employees and our Shareholders. ….
8. On September 11, our Company had the financial wherewithal
to withstand and overcome the dire economic emergency with
which it, and our nation, were threatened. But what about our
Southwest People, as a whole? How would they respond in an
atmosphere of incredulity, fear, sadness, uncertainty, and grave
economic jeopardy for themselves and their Company?
Here is how they responded: ‘Are you guys ready? Okay. LET’S
ROLL.’ While still grieving over the events and losses of
September 11, our People returned to work with tears in their
eyes but resolve in their hearts. They speedily reassembled our
airline, after it had been shut down, and got it flowing smoothly
again. In a national and Company emergency, they put aside
petty complaints and miniscule concerns and both learned, and
endured, the multitude of complicated new security measures
and procedures mandated by our federal government. And
despite the stress and strain of the post September 11 airline
industry environment, they smiled, and cared, for their internal
and external Customers, while providing superb Customer
Service in their usual spirited, joyful, open, warm-hearted, and
humanitarian way.”
While airlines like United were experiencing monumental loses
from the September 11th tragedy, Southwest experienced only a
1.7% loss in operating revenue and a decrease in their net profit
margin of slightly over 2%. How did this firm manage to still
make over half a billion dollars in 2001, with a 9.2% profit
margin and a EPS of $.63 while other airlines were scrambling
to avoid bankruptcy?
According to Robert Hartley, Southwest’s ingredients for
success started with their focus on cost containment. For
example, in 1991 Southwest’s operating costs per passenger seat
mile were 15% lower than American West, 32% lower than
United, and 39% lower than US Air.
9. Cost cutting measures were also obtained through streamlining
their operations and customer services. For example, Southwest
on the ground turnaround time for a plane is four to six times as
fast as the industry average. This is achieved through
unassigned seating (first come, first seat selection) and quick
boarding/deplaning procedures. Furthermore, Southwest’s no
frills approach (no food, just snacks and drinks), reusable seat
tickets, and lack of affiliation with centralized reservation
systems (like travelocity.com and priceline.com) have supported
their low-cost operation.
Secondly, Hartley indicated that although Southwest is a
unionized shop, Southwest has developed a very strong working
relationship with the union that has allowed for very flexible
working hours and working conditions. More importantly, the
firm is committed to their employees and making Southwest a
fun place to work and to engender a high morale.
Employees are encouraged to joke with each other and the
customers. One of the authors is a committed Southwest
customer because of Southwest’s lack of employee downsizing
during hard times and the fact that Southwest employees seem
to enjoy dealing with passengers.
Last, Hartley believed that Southwest has avoided “the
temptation to expand vigorously.”
This conservative approach to growth has put Southwest in a
very strong financial position. They had over a billion dollars
in cash on hand on September 11, 2001, had a debt-to-equity
ratio of less than 50%, added over a billion dollars to cash
assets that year, and at the end of the 2001 fiscal year were
sitting on 2.2 billion of cash and cash equivalent assets.
Yet there is more, far more, to Southwest Airlines than just
good business practices; there’s Herb Kelleher, the co-founder
and Chair of Southwest. When Kelleher and his partner, San
Antonio businessman Rollin King, launched the nation's first
10. low-cost airline in 1971, they had no money for advertising. So
they sought attention by becoming known as a fun, outrageous
company. Southwest's first flight attendants wore orange hot
pants and go-go boots and Kelleher, by then CEO, painted
airplanes to look like Shamu, the killer whale at Sea World.
Kelleher, now 71, is the charismatic, zany force who created
the culture, the business model and the financial discipline that
has set Southwest apart during its 31-year history.
What’s Herb’s secret? Most sales organizations are not built for
the kind of antics that go on at a place like Southwest Airlines,
where former CEO Herb Kelleher gave employees permission to
act as silly as they want, as long as customers continue to be
satisfied with their service. Herb’s own marketing stunts and
tireless cheerleading have earned him living-legend status at
Southwest. Kelleher has one of the best highlight reels of any
top executive, from sketching out his idea for a new airlines
route network on a cocktail napkin in 1966, to staging an arm-
wrestling match with another company's CEO for the rights to
an ad slogan.
An example of such humor was when Kelleher, was asked after
9/11 to serve on a security task force for the FAA. Upon
returning from one meeting, he told the Southwest executives
that dump searches were being planned, meaning that the
content of some passengers' bags would be dumped out for a
complete search. Kelleher, mischievous as ever, looked over to
Donna Conover, Executive Vice President - Customer Service,
and said, "Don't worry, Donna, I bought new underwear." She
replied: "Oh, really? I wasn't quite sure you wore underwear."
"Leaders like this typically can use the emotion of the moment
to talk to employees and touch them-but it's always strategic
thinking, because the emotions are tied to the corporate
11. direction. Executives can build these skills, but they are traits
that you need to develop through coaching. You have to realize
where your strengths and confidence lie, and also not forget that
there are many people and things behind [Kelleher] that made
him successful."
Yet Herb stepped down as CEO in the early summer of 2001 and
was replaced by James F. Parker. Parker has been described as
“an unassuming San Antonio native with undergrad and law
degrees from the University of Texas at Austin”
and publicly stated that Kelleher is irreplaceable. “And there
lies the challenge for Southwest. As it grows and its leadership
changes, sustaining its trademark culture may become more
difficult. The big question now that Herb is moving into the
background, is whether that culture can continue into the
future.”
Strategy Implementation: Interventions
In Chapter 7 we described strategy implementation as the
execution of a strategic plan that produces a better fit between
the firm, its internal processes, and its external environment.
We further concluded that fit could be achieved by the firm’s
leadership learning about the organization’s situation, preparing
the firm for change by sharing this information and educating
employees and key stakeholders, empoweringemployees and key
stakeholders, and using the strategic plan to intervene in the
firm’s current operation and changeits direction (if needed). It
is the firm’s intervention in its own operation and its
marketplace that fully implements its strategic plan (see Figure
8.1, below) by moving the firm from its current situation (its
relative internal and external fit) to the new position proposed
in its strategic plan.
Figure 8.1
12. The Strategic Planning Process
Step 6 – Implementation: Organizational Tactics
Intervention techniques address the age old issue of “how do we
get there from here?” by providing managers specific tools for
developing employee competencies and skills, as well as
assisting employees to learn how to learn, and changing the
firm’s processes, systems, and structures. Intervention
techniques are the change mechanisms, the technology of
change management and organizational learning, and must be
employed carefully, precisely, and with diligence.
Interventions techniques are not only appropriate for
implementing strategic plans (creating both revolutionary and
evolutionary change) but also can be utilized as continuous
improvement and continuous learning instruments. As
discussed in Chapter 1 Appendix under the topic of organization
development, firms must be prepared for change prior to
strategic planning by creating a system and a culture of personal
and organizational improvement and growth. This can only be
accomplished through the development of human resource
maintenance systems and life-long learners; training and
development programs that reinforce prior learning and afford
employees the opportunity to develop not only a career path but
a knowledge path to support career paths.
More importantly, withdrawal or discontinuation of intervention
techniques (as part of an organization development or strategic
plan) has very negative consequences for the firm in that
employees revert back to less productive behavior. Miners et
al. found that employees who were exposed to aggressive and
widespread intervention techniques increased their productivity
13. and performance. Once this support was withdrawn (although
in the cases they studied, non-purposively), employee
performance reverted back to lower levels.
These findings are strongly correlated to basic learning theory
and operant conditioning; new learning will become extinct
(decrease over time) if not supported through some schedule of
reinforcement.
Going back to the Southwest Airlines case then, the question
asked at the end of the case, whether the culture of the firm will
continue without Herb Kelleher, is a very apropos question.
What conscious actions will top management be taking to
ensure that the fun and zany culture that Herb started will
continue without his immediate presence? How will Southwest
continue to nurture this culture? What intervention techniques
will they employ to reinforce this strong culture and make sure
that Herb remains an icon and a hero?
An article in the Houston Chronicle has hinted at a possible
shift in culture and strategy and reaction from employees.
“Southwest Airlines flight attendants delivered a Valentine's
Day volley at the carrier's main airport Friday with a protest
saying management has lost its loving feeling in asking them to
work longer hours. ‘We are out here today because our
company has suggested that our flight attendants should be
working a longer duty day, with shorter rest periods and no
breaks,’ said Thom McDaniel, president of the Transport
Workers Union Local 556, which represents 7,500 attendants at
the airline.”
These actions by Southwest seem to run counter to Herb
Kelleher’s idea of having fun and put the firm at odds with their
employees and their union. Was top management cognizant of
the impact of their actions? How did they prepare their workers
for this change? Does this bode well for Southwest Airlines?
Effective Intervention Depends on a Good Diagnosis. There are
14. usually several different ways of approaching the analysis and
possible action interventions. Some criteria for intervention
selection involve: determining the 'root' cause, ascertaining a
time frame for problem solving, financial resources, identifying
client support, change agent skill, and energy level or the
amount of commitment and enthusiasm for a change effort.
Interventions can be chosen from two dimensions-the unit of
focus (from individual to total organization) and the location of
the intervention (internal systems or external environment).
Generally, an intervention at the individual level is more time
and resource consuming than an intervention in larger aspects of
the total system.
Review: Levels of Strategy Implementation and Organization
Intervention.As discussed in Chapter 7, strategy implementation
occurs at three general levels of analysis within the
organization; micro, macro and environmental. Furthermore,
we noted in Appendix B that levels of organizational analysis
can be broken down into smaller units of analysis which include
intra-personal, interpersonal, intra-group, inter-group,
subsystems, subsystems interfaces, business/ organization unit,
inter-organizational, market niche, industry, industry clusters,
and national. Consequently we will be introducing intervention
techniques by their level of implementation/ analysis. This will
make it easier for students to select the right intervention
technique for the right level of analysis.
Risks Associated with Organization Interventions. Meglino XE
"Meglino, Bruce M." and Mobley XE "Mobley, William H."
advised that since organizations and employees differ greatly,
organization development interventions involve three risks: risk
in diagnosis, risk in prescription, and risk in treatment.
The risk in diagnosis refers to the development of possible
erroneous conclusions (specifically problem definitions) based
upon an analysis of the firm, whether employing SWOT or other
organizational investigation techniques. Business research is an
15. inexact science given time and resource constraints, availability
of data, limits of design strategies, and the need to interpret
data hence the possibility of drawing flawed deductions
certainly exists.
Prescription, selecting an intervention based upon the diagnosis,
may also go awry in that even if the analysis of the organization
is correct an inappropriate intervention technique may be
employed. Going back to the Southwest Airline case, for
example, if Southwest concludes that the firm needs to reinforce
its playful culture, restructuring the organization’s hierarchy
may not necessary have the same impact as leadership training
(specifically of James Parker, new CEO) and/or cultural
reinforcement. Firms need to employ the right remedy for the
right illness. Lastly, there is a risk in the actual treatment, the
execution of the intervention. Improper handling of change
techniques, especially failure of the external consultant to have
the client assume responsibility for the intervention’s process
and outcome, leads to poorer results.
For risk to be minimized, according to Meglino XE "Meglino,
Bruce M." and Mobley XE "Mobley, William H." , the
selection of an organization development intervention should be
a 5-part process: consideration of different intervention
approaches, examination of the impact on a specific unit of the
organization, encouragement of inputs from various levels,
cooperation between management and the unit levels during
implementation, and feedback so that problems can be corrected
Change and Change Agents. Assuming that we can pinpoint the
level of analysis (or levels of analyses) for which the
organization needs to intervene and make changes and minimize
the inherent risks in change management, the question becomes
very practical in nature “Who determines what intervention
techniques to use and who actually executes the intervention
techniques?
16. If intervention techniques are a method for inducing change,
then arguably anyone who champions change could be classified
as a change agent. Recent literature in the field describes
varying types of agents of change including professors,
professional researchers, managers, women executives,
journalists, management consultants, pay, chief information
officers, and ‘the office.’
However, this could not be farther from the truth if one
examines this issue in the context of the last question. The
‘who’ part of the question begets three independent but related
questions:
1. Who has the power and authority to make decisions regarding
the use of intervention techniques?
2. Who has the expertise to determine which techniques should
be used to induce what types (s) of change(s)?
3. Who has the expertise and/or experience to perform an
organizational intervention?
The answer to the first question seems rather self-evident. Top
management has the power and authority (through their agency
relationship with the Board) to make a decision about the use of
intervention techniques. Driving, guiding and supporting
change is the most important job of the CEO or top manager of
any organization.
Yet rarely does top management have the knowledge,
background and skills necessary to determine which techniques
to employ and/or the know-how to carry out an intervention and
so they must turn to an organizational development or change
management specialist. Buchanan XE "Buchanan, Dave" ,
Claydon XE "Claydon, Tim" , and Doyle XE "Doyle, J.R."
noted that there was a widespread lack of change management
17. expertise in top management, with external consultants used to
fill this skills gap. They also indicated that most organizations
do not understand the role of the change agent with many
managers believing that the critical skills for these agents
include well-developed negotiating, persuading and influencing
skills; skills that are actually antithetical to the neutrality
required in the position.
The traditional notion of a change agent is that of the singular,
top management mandated change agent - usually an internal or
external consultant or project manager employed as a
professional or expert in managing change.
These consultants are generalists in their organizational
perspective and specialists in the process of organizational
diagnosis and intervention. They have been trained in the use
of the action research model (the underlying research model for
the field of organizational development), and are expert in using
change techniques and technologies.
They foster change by acting as integrators between the top
management and targeted populations and between functional
areas. An effective change agent is perceived as a disinterested
or neutral party to the change process and has little to no power
position in terms of those impacted by the change; they occupy
marginal roles to the targeted groups.
Credibility is another factor. Change agents must be deemed
as expert in their fields and have a positive history with the
organization. The best change agents are flexible, customizing
their approaches to meet changing business conditions. They are
persistent and keep their eyes on their mission and objectives.
Competencies of a Change Agent. Eubanks XE "Eubanks,
James L." , Marshall, and O’Driscoll surveyed OD practitioners
and clients to determine what were the key skills of change
agents. They found that (in order of importance) implementing
18. the intervention techniques, using data, managing group
processes, contracting, interpersonal skills, and client relations
were the six competencies most cited. These skills were then
categorized as people skills (group process and interpersonal),
data skills, and delivery skills (contracting, implementing, and
client relations) and involved the associated behaviors of
gaining management support, collaboration, personal
preparation, adapting to change, establishing rapport,
facilitating group process, demonstrating professionalism, using
clients’ language, resolve client issues, establishing contracts,
collecting data, and follow-up.
An earlier study by Carey XE "Carey, Alan" and Varney XE
"Varney, Glen H." yielded similar results. They found that
members of the OD Division of the American Society for
Training and Development felt that change agents needed to
possess interpersonal skills, be perceptive, deal with resistance,
use small group intervention skills, do team building, facilitate
meetings, train employees, be succinct, specific, and clear, plan,
do goal-setting, and be able to see different perspectives.
External Change Agents.Many organizations realize that very
few of their in-house personnel have the expertise and the
credibility to effectively serve as change agents. External
change agents, OD consultants, serve a very useful purpose in
that they provide a world view, serve as sounding boards and
counselors, provide conceptual stimulation, new ideas and
images, tend to be charismatic, and usually energize the change
process.
Organizations that use external change agents have the task of
educating the change agent as to the organizational processes,
functions, and interdependencies (single loop learning) -- it is
through this education that the external change agent starts the
diagnostic process. The fear is that the external consultant will
get drawn into organizational politics and in the long run lose
19. objectivity.
Yet external change agents have their limitations. Robert
Metzger XE "Metzger, Robert O." observed that most
established consulting firms failed to focus upon the right
issues when requested to perform strategic interventions, or, if
they did, they did not have the change agents required to
provide the leadership and technical expertise to help client
organization.
Many consultants have a limited scope of change techniques,
or worse are selling one particular change management product
(i.e. TQM, ISO 9000) and may not be able to provide the firm
with the support needed to properly conduct an intervention.
Jerome Franklin cautioned that the firm needed to select change
agents very carefully and look for those agents who had
excellent assessment prescriptive skills, not those pre-trained in
organization development (OD) or a specific OD technique.
Second, in a change effort, both the external change agent and
the client system bring along their own values, goals, needs,
skills, and abilities. Ethical dilemmas frequently occur when
these factors conflict with one another. This may result in role
conflict and role ambiguity between the change agent and the
client system which may lead to misrepresentation and
collusion, misuse of information, manipulation and coercion,
value and goal conflicts, and technical ineptitude.
Third, and perhaps the most important, because the external
change agent is not part of the firm, he or she may be perceived
as an outsider; a hired gun by top management who at best is
well-meaning but owned by management and at worst part of a
malevolent plot to take advantage of lower level employees.
Regardless of interpretation, by being outside the system (which
is needed for objectivity and expertise) the external change
agent must immediately win the trust of the workforce in order
20. to minimize resistance to change and properly execute their
planned interventions.
Internal Change Agents.Usually coming from personnel offices,
training departments, or management service departments
(although they may be an assistant or an assistant to a major
officer of the organization), internal change agents bring with
them a wealth of knowledge about the organization and the
biases attached to being members of the organization. An
internal consultant's role is to enable change. He or she is a
continual learner, teacher of concepts and skills, and problem-
solving coach. As enablers of change, internal consultants assist
the change process and know when to hand off the ball. In the
role of learner, an internal consultant is sensitive to people's
needs and values. He or she understands that a learning
organization requires a cadre of learning individuals. Internal
consultants should view their expectations and relationships as
opportunities for insight.
Internal consultants bring a tactical eye to the organization in
that they garner information about organizational coalitions and
serve as an intelligence gathering mechanism for top
management. Secondly, internals can cultivate new ideas and
new attitudes by disseminating the proper information to the
correct parties. They also serve as trainers by developing and
running management training and development programs.
Many organization members, unfortunately, usually see internal
consultants as tainted commodities. Internal change agents may
be the most honest and sincere people, yet they all have
organizational bosses they report to. Those involved with the
intervention usually assume that the change agent's boss will
eventually learn all and will keep these change agents at arm's
length.
The Team Approach. Several authors in the field have noted
21. that the most successful method for inducing change has been to
develop a change agent team consisting of both internal and
external change agents.
This combination allows for the objectivity and expertise
required for the development of employee trust in terms of data
analysis and confidentiality as well as lays the groundwork for
institutionalizing the change process by having in-house
personnel learn intervention techniques. Furthermore, the
internal change agents provide not only a linkage to the
organization for the external agents, they also serve as the first
teachers of those agents in terms of the processes and culture of
the organization.
Second, as firms are embracing the concept of a continuous
learning organization, there is a movement away from using
sage consultants and top-down approaches to organizational
interventions and a movement towards the development of
change novices (upper and middle level managers) into change
experts.
An increasing number of organizations are experiencing high
velocity discontinuous change and to facilitate their adaptation
and transformation, many firms are introducing more
empowering structures and cultures. This has led them to
disperse change agency to a more diverse group of individuals
with implications for the way change agents are managed in the
future.
This shift to decentralized change management systems, where
the learner truly becomes the change agent, will require more
systematic support for change management, with respect to
better definition and understanding of the role(s) and of the
processes through which internal change agents are selected,
developed and rewarded. This will include the need for
increasing sensitivity to the political issues in change, which
become more intense with the complexity and scope of change,
but where views on the conduct of the change agent in this
22. domain are divided.
Intervention Techniques: The Process. Before we can delve into
the differing intervention techniques available to a firm, we
must first discuss the process in which any intervention
technique is applied.
Phase One (Pre-intervention) - Convergence of Interest and
Intervention Team Building.
This phase requires the gathering of interested individuals by
top-level management who are convinced that there is a need to
both gather information about the organization and take action
based upon these findings (this person assumes the role of
internal change agent); a proactive team approach.
According to Beer XE "Beer, Michael" and Eisenstat, the pre-
intervention phase should develop a partnership among all
relevant stakeholders. It is only through mutual influence that
the delicate adjustments in roles and responsibilities needed to
enact a new strategy can take place between key stakeholders.
In effect, members of the organization must "self-design" their
organization through their own interventions.
It is important to understand, however, that the individuals who
are assembled may have very different interests and agendas,
and they all recognize the need to work together in order to
meet their separate objectives. Top management hence must
foster an environment that supports the development needs of
their intervention management team by committing to change
interventions, identifying areas of change and associated
interventions, coach the team through the intervention, and
sustain the changes induced by the intervention.
Whether this group should be formalized or not is an interesting
question and open to differences in corporate culture and
customs. Regardless of the formalization of the team, the
23. formation of the team needs to account for existing structural
and social processes that have been historically empowered with
the planning function. For example, if the planning team
includes members from all of the major operating Divisions of
the firm then it would be appropriate to offer each Division
representation on the intervention team.
In creating an intervention team, it seems reasonable that this
group be fashioned as openly and as voluntary as possible.
Membership of this group should be purely based upon the
individual's willingness to contribute to the change process.
This should not be just another committee that an individual
goes to because he or she is assigned by their unit, but a
meeting where the individual perceives that their own self-
interest and the interests of the firm can be served. Openness
will help assure equal access and involvement of any interested
parties.
Phase Two - Establishing a Charter. This phase usually entails
locating a consultant with expertise in the field (an external
change agent) to assist the group with the intervention as well
as the formalizing the intervention team. Team members should
include volunteers from the original group as well as volunteers
who have the authority to initiate interventions and/or the
obligation to respond to it. Once membership is established,
the team defines team goals that are related to the intervention
effort and that are feasible and justifiable. The last step in the
process is formalizing the contract with the consultant based
upon the established goals of the team.
Phase Three – Formalizing. The intervention team secures
legitimization and sponsorship for its efforts from influential
individuals and groups as well as meets resistance to their
efforts. These groups and individuals include: those whose
approval endorse, formally and politically, the group's actions,
those who control the resources necessary to move the project
24. forward, those who remain neutral to the program, and those
who actively oppose the program. The primary purpose of this
phase is achieved by broadening the circle of people involved in
the intervention effort to both internal and external stakeholders
while more clearly defining the charter of the effort in the
context of received feedback. The team is seeking permission
from the organization to proceed while acknowledging the
rights of all of its stakeholders to have a voice in the process.
Phase Four – Intervention Identification and Selection. This
phase needs to be systematic in nature and must include the
concerns of the widest possible group of stakeholders. It must
also be directed toward significant problems highlighted in the
strategic plan with a rationale developed for utilizing specific
interventions (what change will this intervention facilitate?
what problem(s) will it resolve?). The team, with the assistance
of the consultant, creates a list of the problems and develops a
general plan of action. This plan describes the intervention
process, how the change(s) will occur, the actual intervention
techniques that will be utilized to bring about the desired
results, and the evaluation methodology to determine whether
those results were achieved.
Part of this plan should include a description of the action
hypotheses, the how and why the intervention should work.
Given problem A, we intend to use intervention technique C, in
order to bring about result F. The need to spell out the logic
behind the plan is critical to the success of the implementation
of the intervention effort -- employees will not follow a plan
that they cannot understand and do not think will work.
Phase Five – Reporting. Sharing, not telling or selling, is the
next phase of the intervention and is undoubtedly the most
decisive. It is at this point that the team comes back to
organization to seek their final input before the implementation
25. is put into action. The team must be prepared to describe the
logic behind the interventions, deal with obstructionists in a
polite but firm manner, and modify the interventions to
accommodate viable suggestions and requests. Again, the team
must go out of its way to include all of the stakeholders in this
process to avoid the perception of underhandedness or
exclusion.
Phases Six and Seven – Acting and Evaluating. The final two
phases, the action step and evaluation, involves executing the
various interventions. This should provide immediate
feedback to the intervention team and the firm on the success of
the interventions as well as the changes required to implement
the strategic plan . Team members should distribute progress
reports and hold open meetings to get reaction from both the
participants in the intervention and the impacted stakeholder
groups. Once the intervention has been completed, the team
should conduct a final evaluation of the process in an open
forum with firm. The team should then create a final report to
be distributed throughout the firm and include balanced
commentary from the open meeting.
The final evaluation should address the question of whether the
firm achieved its goals in terms of solving its identified
problems and any additional actions required to meet any unmet
goals. Furthermore, since the intervention process is a fairly
arduous one, the institution should also decide whether the
previous effort created real value for the firm and whether or
not a continued effort would be warranted or desired.
Intervention Techniques: A General Model
Not every intervention technique can deal with every
organizational problem consequently it is incumbent upon us to
try to provide the reader a guideline in determining when to
apply which intervention technique. We have decided to
26. categorize intervention techniques by level of analysis, more
specifically, the target group in which the intervention is aimed
to impact and change. Levels of analysis - individual, group,
intergroup, organizational - are frequently used as diagnostic
and intervention frameworks by organization development (OD)
practitioners. Typically, levels of analysis catalog
organizational dynamics and interventions, which an OD
practitioner might use to understand organizational processes
and construct interventions.
This is consistent with research in the field as well.
See Table 8.1 below.
Table 8.1
Organization Interventions by Level of Analysis
Level of Analysis
Intervention Techniques
Transorganizational/Environmental
Stakeholder Analysis, Cooptation, Cooperation, Bridging, and
Buffering.
Organizational/Systems Wide
Empowerment, Organizational Mirror, Confrontation Meeting,
Stream Analysis, Survey Feedback, Appreciative Inquiry, MBO,
TQM, Visioning, Reengineering, and Parallel Learning
Structures.
Intergroup/Subsystems Interface
Intergroup Team-Building, Partnering, Organizational Mirror,
Lateral Relations, and Cross-Functional Work Teams.
Team/Group/Subsystem
Team Building, Role Analysis Technique, Responsibility
Charting, Force-Field Analysis, Quality Circles, Self-Managed
Work Teams, Cultural Analysis, Leadership Systems 4, Grid
Training, and Restructuring.
27. Small Group (Dyad/Triad/Interpersonal)
Transactional Analysis, Process Consultation, Third Party
Peacemaking, Role Negotiation Technique, Gestalt OD.
Individual
(Intra-Personal)
Sensitivity Training, Life and Career Planning, Coaching and
Counseling, Education and Skill Training, Work Redesign,
Cognitive Mapping, and Behavior Modeling.
Please note that we have not listed these intervention techniques
in any particular order within each level of analysis since we do
not believe that there are better or worse techniques within each
level. Instead, each technique has been developed to address
certain specific needs for change and/or improvement within the
organization and can be subcategorized by the type of change
expected: attitudinal, social, behavioral, technical, and
structural.
We will now describe one or two of these techniques for each
level of analysis. Some of the techniques not described in this
section are described in the appendix to this chapter.
Individual (Intra-personal) Interventions. Interventionsat the
individual level deal with overcoming resistance to change
(attitudinal), personal development (educational), developing
team players (social), and increasing job performance
(behavioral and technical).
Sensitivity Training. One of the oldest techniques for
attitudinal change and overcoming resistance is sensitivity
training (also known as encounter groups or T-groups).
Sensitivity training began in the 1940s and 1950s with
experimental studies of groups carried out by psychologist Kurt
Lewin XE "Lewin, Kurt" at the National Training Laboratories
in Maine. Although the groups (called training or T-groups)
were originally intended only to provide research data, their
members requested a more active role in the project. The
28. researchers agreed, and T-group experiments also became
learning experiences for their subjects. The techniques
employed by Lewin and his colleagues, collectively known as
sensitivity training, were widely adopted for use in a variety of
settings. Initially, they were used to train individuals in
business, industry, the military, the ministry, education, and
other professions. In the 1960s and 1970s, sensitivity training
was adopted by the human potential movement, which
introduced the "encounter group." Although encounter groups
apply the basic T-group techniques, they emphasize personal
growth, stressing such factors as self-expression and intense
emotional experience.
Considered a management fad of the 1960’s,
this technique has made a rebirth in the 1990’s in the areas of
diversity training and international relations.
This technique focuses upon the desire to develop the skill of
sensitivity in participants in the belief that greater sensitivity to
oneself and others would lead to greater understanding and
acceptance of individual differences and changing times.
More specifically, the goals of this technique include:
A. increased understanding, insight and self-awareness about
the way participants see themselves and others and others
perceive them.
B. increased understand and sensitivity to others’ thoughts and
feelings through the reading of verbal and nonverbal
communication.
C. better understand of interpersonal and intra-group
interactions.
29. D. increased diagnostic skills about personal, interpersonal and
group interactions.
E. transferring this learning into action so that participants can
apply this new learning on-the-job and increase their
effectiveness.
Yet how is this to be accomplished? First, the underlying
premise is that self-insight and awareness of others must be
derived from an experiential learning approach in a group
setting. One cannot get in touch with one’s own feelings
through a lecture or seeing a film; one must be placed in a
setting where feelings may be expressed to others, as well as
expressed by others to oneself. In this setting group members
are used as objective mirrors to provide each participant
feedback on their behavior and attitudes.
In order to facilitate an individual’s ability to get in touch with
one’s emotion and create a safe, risk-free environment, the
training is usually conducted outside of the business and
amongst strangers. This creates a learning laboratory of sorts
since participants are separated from their organizations and
coworkers in a controlled environment. Variations of group
composition include peer groups (workers from the same
industry), cousin labs (workers from the same company), and
family labs (workers in the same work group); these are
considered viable alternatives by some change agents since the
ability to transfer learning from these T-groups back to the firm
is somewhat correlated to openness and climate of the firm.
Encounter groups generally consist of between 12 and 20 people
and a facilitator who meet in an intensive weekend session or in
a number of sessions over a period of weeks or months. The
group members work on reducing defensiveness and achieving a
maximum of openness and honesty. Initially, participants tend
30. to resist expressing their feelings fully, but eventually become
more open in discussing both their lives outside the group and
the interactions within the group itself. Gradually, a climate of
trust develops among the group members, and they increasingly
abandon the defenses and facades habitually used in dealing
with other people.
The trainer or group leader is the key to learning process in that
the trainer’s role is to serve as a resource for the group and is to
facilitate self-reflection and interaction amongst the members.
The process of learning is driven by the passive mode of the
facilitator, that is, the facilitator becomes just another member
of the group and has no special status or control of the sessions.
The trainer’s job is assisting members of the group to reflect on
individual and group processes and not to lead the session.
The first session of the T-group is started by the trainer who,
after briefly introducing him or herself and the role of the
trainer, lapses into silence. Individuals in the group are
challenged through the trainer’s absence as leader to develop an
agenda for the group as well as to fill the leadership void. This
may cause some real confusion for task-oriented individuals
who will find the lack of purpose and leadership upsetting. In
many cases, these individuals will try to take over the
leadership of the group which may be resisted by the other
group members (but not the trainer) and lead to confrontation
and arguments.
As the individuals continue to struggle with the purpose of the
group and members’ roles, the trainer will comment and ask
questions concerning participants’ feelings and behaviors, and
the affect that participant behaviors have on others. Some
participants will ‘get it’ so to speak; understand that the
purpose of the intervention is self-discovery through others’
feedback while others may withdraw from the process since
they see little value in self-examination. The trainer must at all
31. times underscore the supportive, open, and compassionate
nature of the intervention and ensure the mental safety of
participants.
The effectiveness of T-groups and other forms of sensitivity
training have been debated in the literature at length.
Openness techniques, such as T-groups, which involve people
talking candidly about themselves as they relate and interact
with others, has experienced limited success due to the
technique gaining a reputation for producing negative results by
psychologically hurting individuals or damaging work
relationships. Although the increased self-awareness resulting
from sensitivity training is presumed to change a person's
behavior in daily life, studies of encounter-group participants
have raised doubts as to whether their training experiences
actually effect long-lasting behavioral changes.
Even when group participants have had a good experience, the
participants sometimes had difficulty applying what they have
learned to their work, possibly because the intensive group
culture and conventional work culture tended toward opposite
poles with regard to openness. In addition, the usefulness of
encounter groups is limited to psychologically healthy
individuals, as the intense and honest nature of the group
discussions may prove harmful to persons with emotional
disorders. Despite this failure, there is much participants can
learn about how openness can, and cannot, operate in
organizations.
Cognitive Mapping.
Cognition describes the mental models, or belief systems, that
people use to interpret, frame, simplify, and make sense of
otherwise complex problems. Many writers refer to these
mental models variously, as cognitive maps, scripts, schema,
and frames of reference. They are built from past experiences
and comprise internally represented concepts and relationships
32. among concepts that an individual can then use to interpret new
events.
Cognitive mapping is a set of techniques for studying and
recording people's perceptions about their environment. These
perceptions are recorded graphically in the form of a mental
map that shows concepts and relationships between concepts.
Cognitive mapping, as an intervention technique, has both
strategic and developmental value. From a strategic standpoint,
cognitive maps allow planners and administrators to determine
from their stakeholders which variables and causal beliefs about
those variables are critical to the implementation of the
repositioning of the firm and what are the perceived barriers to
change. Once the variables and casual relationships are
determined, maps are created, and planners can test out their
logic and ascertain the viability of their plans. Cognitive
mapping has consequently been proposed as a means for
managing the creative side of strategic thinking and problem-
solving process. Through cognitive mapping, the planners’
explanatory and predictive beliefs about a problem and its
solutions are graphically modeled so that members of a planning
group are better able to understand one another's positions and
underlying assumptions. Therefore, members can draw upon
their own and others' personal wisdom in creatively developing
the firm’s strategy.
From a developmental perspective, mapping allows employees
of the firm to share their worldview of both the internal and
external environment. Furthermore, these maps set the
foundation for discussions about the institution and provide a
forum for understanding and agreement as to how the world
appears to be from varying stakeholders' perspectives. One can
gain tremendous value through this sharing process. Individuals
receive acknowledgement for their perceptions, acceptance of
the fact that different people see the institution differently, and
more importantly, can visually see the commonality amongst
33. differing groups and individuals.
Among researchers interested in organizations and management,
some of those who use cognitive mapping share a common
objective - to improve organizational action. Some intervene
directly at the level of the organization while others prefer to
achieve this indirectly, by working at the individual level.
Those who work at the individual level rely on the emancipating
properties of a cognitive map, which facilitates reflection. The
cognitive map and its construction are characterized by the
notions of natural logic, schematization, representation,
knowledge, and schema.
Cognitive maps contain two basic elements, concepts and causal
beliefs. Concepts are variables that define some aspect or
characteristic of the system under analysis while causal beliefs
describe the relationships that link concepts within maps. When
a cognitive map is drawn, concept variables are usually
represented by points and the causal relationships by arrows
connecting the cause variable to the effect variable. Causal
relationships may be assigned a direction and value. Values
indicate the strength of the relationship and are sometimes used
to quantify the maps. Plus signs are used to indicate a positive
association between variables (an increase/decrease in x causes
an increase/decrease in y) and a minus sign a negative
association (an increase/ decrease in x causes a
decrease/increase in y). A completed map provides a graphical
representation of the structure of the system as perceived by an
employee that includes the variables within the domain as well
as the relationships between them that influence system
processes and outcomes.
See Figure 8.2 for an example of cognitive mapping in strategy
formulation.
Figure 8.2
Cognitive Mapping of the Perceived Success of Southwest
34. Airlines
Notice that in Figure 8.2 the authors believe that the variable
‘low cost strategy’ gives rise to quick plane turnaround, a no
frills approach, and slow expansion which leads to lower
operating costs and therein high liquidity and a competitive
advantage. Further the authors believe that Herb Kelleher’s
leadership style produces a fun loving culture which leads to
excellent union/employees relations hence friendly service, and
finally a competitive advantage. We believe that the firm’s
high liquidity is caused by the firm’s slow expansion plans, its
low cost operation, and its profitability. This liquidity allows
Southwest to have full employment during harsh economic
times which also leads to excellent union/employee relations.
Note that cognitive maps are an individual’s perception of a
situation and, since the map is based upon subjective
observation, there is no right way to construct the map.
Secondly, part of the exercise in using cognitive maps would
not only have the individual explore his or her own perceptions
of a situation but also to compare and contrast the cognitive
map with others. Thinking about the similarities and
differences would lead to self-discovery as well as knowledge
of others.
Once the firm has developed an agreed upon composite map, the
firm can then answer the question posited earlier about what
happens when Herb Kelleher is no longer running Southwest
Airlines. Using the authors’ cognitive map as an example,
without Herb to support the friendly environment perhaps
Southwest no longer becomes a fun place to work and
employees and the union become less cooperative. Yet what
seemed to drive the distress of employees was not that
Southwest seemed to become more strict in terms of accepted
behaviors but that Southwest was imposing longer working
35. hours and less break time. This suggests that Herb Kelleher’s
leadership went beyond just shaping culture but had a direct
effect on the working conditions of employees (a variable not in
the model) which affects employee relations. If this were a
strategy session, we would then adjust the cognitive map to
include these variables and relationships. This exercise could
be repeated in numerous ways as an employee intervention –
imagine asking a disgruntled employee of the Chrysler Division
to map the DaimlerChrysler merger and then compare his or her
map to perhaps the map of a Daimler manager involved in the
merger.
Paul XE "Paul, Marcia" (1994) provided an excellent example
of a form of cognitive mapping. At an executive training
session, Tinkertoy building blocks were used to teach about
leadership and decision making in groups. The executives were
asked to work in groups to create a model that represented what
their organizations looked like. Although hesitant at first, at
least some of the executives left with the realization that
participation and reflection are initial components of learning
and that model building is an effective way to train people in
participation. The exercise with Tinkertoy blocks used the idea
that a learner can build a symbol to reflect his perspective on an
environment. Mapping through the use of the Tinkertoy exercise
can be helpful in organizations undergoing change. Having
employees at all levels do some cognitive mapping can be a first
step in gaining everyone's commitment to participate in a
change effort.
Cognitive sculpting is a new technique for helping managers to
talk through and develop their view of difficult and complex
issues, which are given expression by arranging a collection of
objects, some of them symbolically rich, in an arrangement or
sculpture. At the same time, the managers describe and develop
the meanings being given to, and the relationships between, the
36. objects in question. The technique is in the tradition of
elicitation techniques, such as cognitive mapping, in that it
encourages a person or a group to dialogue with a physical
representation of their ideas. Meanings are not merely described
but sometimes actively constructed or negotiated. Theoretically,
the technique draws on recent work in cognitive psychology and
linguistics on metaphors. It has been argued that, even better
than 2-dimensional techniques, cognitive sculpting offers the
requisite variety to capture and communicate the richness and
metaphoric complexity of managers' views of their world.
Interpersonal and Small Group Interventions. Although many
of the techniques described for individual interventions involve
group learning and group processes (i.e. T-groups and behavior
modeling) and may be used for increasing individuals’ skills in
interpersonal and group communications (T-groups), their focus
is on individual learning and improvement. The following
intervention techniques attempt to change the attitudinal, social,
behavioral, and technical aspects of employee interactions at the
dyad-triad level of analysis.
Transactional Analysis (TA).
TA is an especially helpful tool for a supervisor’s tool bag in
that it provides an explanation of the roles we assume in our
interpersonal communications and relationships, and identifies
the types of relationships that work and those that do not. The
field of transactional analysis has been around for about 50
years. Its aim is to show how people interact based on the roles
and perceptions they have regarding themselves and others.
The parent-child-adult model (PCA) is an excellent way of
viewing personal interactions. It views the roles people assume
in communicating with each other, and as the model
demonstrates, it suggests that some of the transactions that
occur when people assume one of the roles are more functional
than others. There are three main roles here, the role of the
parent, the role of the adult, and the role of the child. The
37. figure also suggests certain relationships and their
effectiveness.
Role of the Parent. The parent is a strong role in TA. It comes
from the role all of us have experienced as children growing up.
Our parents (or those who raised us) employed a system of
formal and informal controls that allowed them to direct our
actions, thinking patterns, cognitive development, and attitudes.
These were care-giving people who nurtured us, protected us,
corrected us, and sometimes punished us. The parent can show
emotion, both anger, as well as joy and pride. Paternalism is a
term often used to describe a good parent. In the workplace, the
parental role is alive and well. Since management is
responsible for the organization, controls resources, and is
responsible for the activities of subordinates, it is
understandable that they might rely on their own parental
experience as a model for how to get things done. Paternalism is
accepted and sometimes even expected.
Role of the Child. The child is also a very powerful role. As a
child, everyone has had the experience of not knowing what to
do, depending on others, being nurtured, learning, being
corrected, and being punished. Another one of the most
important things that children do is play. As people mature into
adulthood, these lessons learned and these tendencies, or
predispositions, to act in certain ways continues as a strong
influence.
In the workplace, it is easy to allude to the role of the child as
the one many subordinates are in – either by choice or by
circumstance. Often, the traditions of the organization speak to
first-line employees as children – management makes all the
plans, management makes all the decisions, management
controls all the resources, and management has all the power.
In this type of a setting (very similar once again to that which
38. we find in colleges and universities), employees survive when
they accept the child role and initiate little initiative or
confrontational behaviors. The other circumstance is the choice
to be a child – refusing to take the initiative, needing to be led,
afraid of responsibility, often very emotional, and just doing the
job.
The Role of the Adult. The role of the adult is extremely
important in organizations, but the weakest of the three
described in TA. The most striking qualities of the behaviors of
the adult are that they are objective, honest, and fair. The adult
tries to recognize what is true and to act accordingly. On the
downside, the adult tries to act without allowing emotions
influence decisions or actions.
Inter-role Activities. The roles in and of themselves are
interesting to note. However, one needs to view these from a
superior-subordinate, interactive perspective, or role set. That
is, both superiors and their subordinates enact these roles
simultaneously and thereby create a paired set of roles. Some
of these paired sets are very functional (these are relationships
that can work), some are very dysfunctional (people in these
relationships experience a great amount of friction between
them), while some can be either functional or dysfunctional
depending upon the circumstances. These role sets are
represented in Figure 8.3.
Complimentary Transactions. As the model suggests, there are
three functional relationships or role sets: 1) one person
behaving as a child in the presence of someone who behaves as
a parent; 2) one person behaving as a parent in a relationship
where the other person behaves as a child; and 3) one person
behaves as an adult in a relationship where the other person also
behaves as an adult. The parent-child behaviors are
understandable and come directly from the
Figure 8.3
39. The Transactional Analysis Relationships Model
parental-child experiences of growing up. Though familiar, and
while they are functional, these relationships are not optimal for
the organization and are considered unhealthy to the
organization in the long run. For example, the child does not
engage in innovation, creativity, or perhaps even honesty, so the
organization does not get the full benefits of their skills and
competencies. Also, the parent has to spend so much time
directing and leading, that other activities go undone or are
done less well.
The adult-adult relationship is different. Not only is it
functional, it promotes the full use of the human resources in
both the subordinate and the supervisor. The relationship is
objective, honest, open, and innovative. These are major
positives for both the people in the relationship as well as the
organization. Everyone wins (a "win-win" relationship).
Crossed Transactions. The model shows a variety of
circumstances where the mix of the relationship results in
dysfunctional operations and outcomes. When both participants
behave as parents, there is obvious friction because neither
party recognizes the authority of the other. When one
participant behaves as a parent and the other as an adult, there
is friction because both participants need a different type of
response in their relationship that they are not getting. Here,
because of the strength of the parent role, the normal situation
is that the adult becomes the child in order to achieve some
level of harmony (though resentment could be present).
Similarly, when one participant behaves as an adult and the
other as a child, friction again comes as a result of neither
participant receiving the responses they prefer in their
relationships. Often, the extreme power of the child is usually
effective in forcing the adult into a parental position.
40. A Special Crossed Transaction: Child-Child. The model
identifies one final relationship that can be either functional or
dysfunctional, based on the circumstances. The child-child
relationship is functional, when it is all right to play, and such
circumstances exist. Time away from the office, parties, clearly
social occasions, and being able to see the humor in a difficult
situation are all made more enjoyable when the participants can
be more child-like in their behaviors. Child-child relationships
can be disastrous when important work needs to be done. When
no one in the relationship takes responsibility, uses initiative, or
exercises honesty, results are never good.
Ulterior Transaction. Here the employee is communicating
using one ego state while intending another. For example, the
manager asks for the employee’s input yet has already made up
his or her mind about the situation prior to consultation. By
hiding his or her ego state from the other individual,
communication is blocked creating an environment of distrust.
Strokes. These transactions produced what Berne called
strokes, the units of interpersonal recognition, which help
individuals survive and thrive. Complimentary transactions tend
to lead to positive strokes, crossed and ulterior transactions to
negative strokes. Understanding how people give and receive
positive and negative strokes and changing unhealthy patterns
of stroking are powerful aspects transactional analysis.
The TA intervention is based on an examination of interpersonal
encounters to determine which of the three ego states - parent,
adult, child - are involved. Used correctly, TA can help a
manager motivate employees, increase productivity, and
improve interpersonal relations. TA comprises four basic parts:
structural analysis (having the participants describe the ego
states that occur during a specific transaction), transactional
analysis (participants describe the types of transactions that
occur), game analysis (understanding the underlying motives
41. behind the role playing) and script analysis (analyzing
dysfunctional behaviors which have become routine because of
previous positive and negative strokes associated with the
behavior).
Identifying and breaking up psychological games, which can
result in injury, mental illness, or even death, is one of the most
productive uses of TA. The most common organizational use of
TA, however, is as a means for avoiding communication
breakdown.
TA has fallen out of favor as an intervention technique in the
last decade since it has been criticized as simplistic, superficial,
therapy (not training), and ineffective. Hay noted that there are
many misconceptions about TA including that the adult state is
the only proper state of communication. She postulated that
many trainers have abused the TA system and have failed to
point out that the purpose of TA is not only bettering
interpersonal communications but self-discovery and self-
acceptance.
Process Consultation (PC). According to the father of PC,
Edgar H. Schein XE "Schein, Edgar H." , “PC is a set of
activities on the part of the consultant which help the client
perceive, understand, and act upon process events which occur
in the client’s environment.”
PC consequently helps the client learn how to learn about him
or herself and his or her interaction with others. Schein XE
"Schein, Edgar" indicated that there are six types of clients in
the process consulting: contact clients (the individual(s) who
first contact the consultant with a request, question or issue);
intermediate clients (the individuals or groups who or which get
involved in various interviews, meetings, and other activities as
the project evolves); primary clients (the individual(s) who
ultimately own the problem or issue being worked on; they are
typically also the ones who pay the consulting bills or whose
budget covers the consultation project); unwitting clients
42. (members of the organization or client system above, below and
laterally related to the primary clients who will be affected by
interventions but who are not aware that they will be impacted);
indirect clients (members of the organization who are aware
that they will be affected by the interventions but who are
unknown to the consultant and who may feel either positive or
negative about these effects); and ultimate clients (the
community, the total organization, an occupational group, or
any other group that the consultant cares about and whose
welfare must be considered in any intervention that the
consultant makes).
So what makes PC different from any other typical organization
intervention managed by an external change agent? Schein XE
"Schein, Edgar" noted that PC is much more of a clinical
approach to organization intervention in that it starts, not with
the typical diagnosis phase of gathering data about the
organization, but instead with the needs of the client. The
client drives the process and involves the researcher in the
client's issues rather than the researcher involving the client in
the issues the researcher thinks is driving the firm. The word
clinical is deliberately used by Schein in order to highlight that
some perceived problem of the client is involved and that the
consultant takes on the obligations that are associated with
being a helper rather than a problem-solver. The interests and
the welfare of the client must be protected at all times, and all
of the consultant’s actions, whether diagnostic or not, are de
facto interventions and must be evaluated as possible
interventions before they are undertaken.
In process consultation, the consultant becomes deeply involved
in the client's system and assists the client in learning about that
system whether the system is an individual person, a small
group, or the entire firm. The client is actively involved and
responsible for the process with the PC consultant providing a
43. strong supportive presence through high client contact. The
primary tasks for the consultant are to gather valid information,
and to make it possible for the client to make free and informed
choices and to help the client become committed to the choices
that have been made.
PC, however, is highly dependent on group involvement and
participation by members of the client system in the diagnostic
and problem-solving states. The client and the consultant must
discuss the assumptions that they have in order to develop the
appropriate psychological contract and role expectations each
has of the other. The consultant must start where the client is in
terms of readiness for a particular consulting approach rather
than forcing a prescribed intervention.
According to Lind, the PC consulting experience consists of: an
impulse or idea coming from within the client or sense
impressions from the surrounding world, intensified and
increased awareness of the client of a problem, a mobilization
of energy for change by the client, client change actions,
interpersonal and group contact with the consultant, the
culmination of the merger of energy and action, resolution or
closure, and withdrawal of awareness. These principles and
processes apply to individuals, as well as to groups of people.
The consultant's function then is to intervene so that conditions
for learning are created.
Schein XE "Schein, Edgar" denoted that the consultant must
understand that only the client ultimately knows what he or she
can do, will do, and wants to do, hence the strategic goal of
process consultation must be to develop a process that will
build the consultant and client into a team that will own all the
interventions. Further, that it is the job of the consultant to
educate the client through the early interventions on the
potential consequences of later interventions and that
everything the consultant does, from the earliest responses to
the client's initial inquiries, is an intervention. The consultant
44. must be highly aware of the consequences of different
diagnostic interventions.
Even though process consultation has been widely practiced
there is only a modest amount of research on the technique.
None of the available studies have produced concrete evidence
of a favorable impact of process consultation on client groups.
Research findings on the effects of efforts to promote group
development are somewhat vague. It is important that
interventions relate to the criteria of job performance and that
their consequences be assessed by those criteria rather than
measured against some psychologically ideal state. Most small
group and personal interventions appear to be isolated from task
performance. The humanistic values of the small group tradition
need to be blended with the real complexities of today's
organizational life.
Team/Group/Subsystem Interventions. Team and group
interventions focus on the social, behavioral, technical, and
structural aspects of the group’s performance while subsystems
interventions deal directly with the system in question (i.e.
organization redesign for changes in firm’s structure; leadership
training in addressing the issue of leadership style, and cultural
analysis to examine the firm’s underlying social system).
Team Building. The way work is being performed is changing,
with middle management being reduced or eliminated by
organizations that are flattening their structures through new
business process methodologies. Many of these changes are
being caused by restructuring, mergers and acquisitions, global
competition and changing work trends. Teams are becoming
more of the norm in this new workplace and teams are seen as
one way of leveraging organizational strengths to offset new
competitive challenges. Furthermore, teams are beginning to
change the way workers work and organizations are beginning
45. to realize that a ‘we’ culture may better suit business needs than
the traditional ‘I’ culture.
Group dynamics has been an area of intense study in
management since the 1940’s and has re-emerged as one of the
keys to developing a successful firm. In the 21st century team
building, whether it be called developing self-managed work
teams or cross-functional work teams, has been one of the
hottest, and most applied intervention techniques. Research has
shown that team building takes time and effort to produce
systematic, lasting results.
Team building is one of a few techniques that meta-analyses of
intervention studies proved has a positive impact on employee
attitude and satisfaction.
Teams create more visionary and creative results than one
person usually ever can. Building a team is defined as
equipping the people of the organization with the necessary
information, skills, and competencies to leverage their
collective think power. Building a team produces tangible end-
results. People are able to identify strategies for addressing
issues and opportunities in addition to having realized solutions
during the intervention.
Team building is not as easy as it sounds. The team building
process often is flawed right from the start since managers may
try to form and implement teams without a plan and an
understanding of group dynamics. They may initiate team
building based upon intuition instead of common sense yet team
building requires logic and creativity. Employees must have the
opportunity to get used to the idea of teams. For management
to demand team building is a mistake since employees who are
not used to working with one another or who are used to
working independently will resist a mandate to form teams.
Potential team members need to know there is something in it
for them since if they suspect teams are being built to reduce
the workforce or to make them do more work with no reward,
46. they will sabotage the process. There are several guidelines for
team building, including start talking about teams early, select
team membership for success, go slow to go fast, and create a
common goal from the start.
Tippet and Peters XE "Peters, Thomas J." ’s research of over
one hundred teams indicated that despite positive indications on
some of the key team-building elements, overall companies
were generally doing a poor job of team building. Weaknesses
included lack of effective rewards, inadequate individual and
team performance feedback mechanisms, lack of project
management skills, and inadequate individual and team goal
setting. In a number of cases, management was taking advantage
of the downsizing environment and uncertainty by treating
employees as disposable assets, knowing they feared for their
jobs.
For team building to work, management must put themselves at
as much risk as other employees in the team building process,
that is, management must be prepared to share the workload
related to team building while relinquishing some decision-
making power to the team.To lead a successful team, team
leaders need to stop acting authoritatively, engage and facilitate
people, deal with group dominators, share their vision, and
commit themselves to the process.
A team leader should concentrate on getting results by creating
a high-expectations climate where team members accomplish
what they are expected to accomplish. Leaders should coach
team members to set high standards to achieve meaningful
results. A supervisor can become a more effective team member
by helping the team define the results it wants to achieve,
praising team members liberally for what they achieve, training
the team to do the job, and keeping communication lines open.
Some of the most common mistakes made by management in
team building are not allowing the team to define its own
mission, having someone else do the team's planning, not
47. ascribing due dates to tasks, and not training.
Team building begins with the concepts that the people on the
team are all part of the team, are all individuals, all want to
succeed to varying degrees, and all have different skills. By
encouraging team members to plan together, they are bonded by
an agreed upon and common purpose, one in which they can all
participate. Teamwork requires commitment and effort, a
willingness to accept the uniqueness of others, and an
appreciation of diversity. The most successful teams are clear
about their goals and how each person contributes to achieving
them.
Team building is a process in which participants and
facilitators experience increasing levels of trust, openness, and
willingness to explore core issues that affect excellent team
functioning.
The need for team building usually starts with the manager of a
work unit noticing a lowering of productivity and/or morale.
More specifically, the manager might have observed a reduction
of unit output, an increase in the number of complaints and
grievances, increased conflict and hostility amongst unit
members, unclear roles and task ambiguity, incomplete
assignments, apathy and a lack of innovation, ineffective group
meetings, hostility towards the manager, increased costs, and
customer complaints.
In order to implement team building, firms often turn to
outside facilitators, armed with team-building and development
skills, to help teams become more viable and productive
organizational entities. Team-building facilitators (internal or
external) structure their interventions to fulfill three broad
goals: they want team members to appreciate and understand the
complexity and dynamics of the team-building process; they
want members to identify needs and build greater proficiency in
the approaches and skills necessary to help the team develop;
and they want to create a forum for discourse - a safe and open
48. environment in which team members can ask tough questions
and share deep concerns that have been plaguing them and their
team's movements.
There are differing models of team building including the goal-
setting model (getting the team to establish goals, assign
activities, and evaluate its progress, i.e. MBO), the
interpersonal model (working on team member communication
and interaction, i.e. transactional analysis), the role model
(developing an understanding of each member’s tasks and
responsibilities, i.e. role analysis technique), and leadership
model (developing an appropriate team leadership style, i.e.
grid training).
Regardless of the model that may be employed, all team
building starts with pre-preparation where team members learn
about the purpose and process of team building, and, more
importantly, given a chance to air their questions and concerns.
This will allow the facilitator (external consultant or manager)
of the team building intervention to also observe some of the
group dynamics of the team and determine the relative readiness
of the team to participate in this change technique.
The start-up phase begins the job of creating a climate where
people feel comfortable to work and usually involves some sort
of ice breaking exercise (i.e. administering a short survey about
participants’ feelings about the team building intervention, an
experiential exercise where the team is asked to describe itself
as an object or animal or to draw or construct something that
represents the group, or a mock work session where the team is
asked to work on a real problem while being observed by the
facilitator). Before the exercise begins, the facilitator may
encourage participants to develop systems of rules or
"contracts" that regulate the purpose of the relationship and
define acceptable behavior in order to create an environment in
which team members can exchange the correct type of
information. A task contract deals with the goals and strategy
49. of the team and a personal contract deals with the dynamics
within the group. The personal contract should establish safe
areas wherein team members feel free to be open and share
personal information affecting the group's effectiveness. The
creation of safe areas provides the group with a mechanism for
dealing with such destructive elements as personal anger and
group conflict. Contract packages need to be openly discussed
and understood by all participants. As the group develops and
matures, contracts require regular review to determine if they
continue to meet the group's needs.
At the end of the exercise the group is asked to discuss the data
gathered at this first meeting (whether it be survey data or
facilitator and participant observations) and to diagnose the
findings. The facilitator starts the diagnosis by asking team
members what questions do they think need to be asked about
the team and the exercise and helps participants form the
questions to be asked. Questions are asked such as: what are
the team’s strengths and weaknesses; what are their
opportunities growth and threats to team development; how can
the team use its strengths to overcome its weaknesses and take
advantage of opportunities; what technical, human relations,
and conceptual skills do group members need to better team
performance; is there a critical task or problem that the teams
needs to tackle now, etc…
Once the questions have been asked, the facilitator tries to
clarify and categorize them into different themes or topics (task
accomplishment, interpersonal relations, group process [i.e
communication and roles], and team culture). Once the
questions have been sorted, the team is asked to prioritize the
questions and determine which questions they want to tackle
first. The group then develops assignments for team members
that usually involve data gathering so that they can answer, as a
team, the questions they have posed, and sets deadlines and
future meeting dates. These future meetings become working
50. sessions for the team who may ask the facilitator to assist the
team by providing specific training services (i.e. case analyses
to sharpen problem solving, role playing to enhance
interpersonal skills, active listening exercises to clarify
communications, etc…). The team is also being asked to assess
their progress in addressing the questions they originally posed
and to determine what additional resources and support they
need in order to become a high performance team. As the team
improves, the role of the facilitator will be reduced to a point
where, at least in theory, the group is self-monitoring and self-
developing and no longer requires assistance, except for
occasional consultation.
Intergroup/Subsystems Interface Interventions. These
interventions address social, behavioral, and structural
dimensions of intergroup behavior and subsystem interface with
the intergroup techniques being similar to group and
interpersonal interventions. For example, intergroup team
building is similar in intent and method to team building except
that the separate teams work independently to analyze the
problems and then come together as one group to share their
findings in order to develop joint questions and create joint
problem-solving task forces. An organizational mirror is
similar to third party peace making except that in this case the
third party is a mutually agreeable team or work group who
interacts with the other two teams that are having difficulties.
Lateral Relations.
When two or more groups need to coordinate their operations
and the firm does not want to permanently change its formal
structure in order to create formal reporting lines of authority
and communications, the firm may intervene in its own
information processing by developing an alternative human
information network (a secondary structure) that creates a
bridge or interface between these groups. The role of the
facilitator or change agent in this intervention is to describe the
51. differing lateral relation options available to the firm, determine
what skills or competencies would be required by those
involved in the intervention, provide training where needed, and
assisting in the evaluation of the intervention. Galbraith XE
"Galbraith, Jay R." notes that there are seven options, see
Figure 8.4.
Direct contact, allowing two members from different
organization units or teams to contact one another who share a
problem without permission from both their superiors
(bypassing the normal chain of command), is the most efficient,
simplest and least formal intervention. In order to foster
interdepartmental or interteam contact, many firms employ job
rotation and job transfers between operating units. This breaks
down the impersonality of inter-unit contacts by having former
team members with prior familiarity feel contact one another.
Liaison roles make direct contact (which is informal in nature
and unplanned) a little more formal by designating a particular
person on each team to act as the contact person for the group.
Any information that needs to be passed from one team to
another flows through the two liaisons, who may be asked to
serve as ad-hoc members on the other team’s meetings and
planning sessions. When problems arise in the organization
when more than just two or three different teams or work units
are involved, the firm may establish a task force, a temporary
committee or one may arise informally. Task forces allow input
and representation from each of the work units through a
designated or emergent representative and simultaneously
provide each team feedback through its spokesperson.
If the problems are of a more permanent basis, teams are
formally created to address these problems. (See the prior
discussion on team building in terms of how to create effective
teams.) Teams may vary in purpose and composition. For
example, cross-functional teams include a member from each
52. impacted work unit and usually involves several business
functions (i.e. marketing, finance, operations, information
systems). Self-managed work teams are teams that operate
without a designated manager or leader while junior executive
boards and quality circles are parallel structures to the board of
directors and
Figure 8.4
Types of Lateral Interventions
represent the interests of middle-level and lower-level managers
and employees. Teams may be formed for the purpose of
merely disseminating and sharing information, or making
recommendations to a superior, or empowered to actually make
decisions.
Integrating, linking, and matrix lateral relations are used as
intervention strategies when the firm has highly differentiated
operating work units (i.e. specialized units that produce parts of
a unique good and service for niche markets), which need to be
coordinated in order to create a particular good or service.
Each unit must maintain its independence and uniqueness while
simultaneously integrating its operation with the other units.
Cross-functional teams may be ineffective in these cases since
specialization within the cross-functional team would be lower
when compared to a unit purely devoted to each of the functions
the team performs. Integrating roles are managerial positions
established by the firm to assist those individuals and work
units in task completion. These individuals do not supervise the
work in question but act as general managers for a particular
work process (i.e. product or project manager) although they
have no formal authority over the workers in question.
Integrators hence are staff personnel -- they may chair task
forces or teams but must coordinate work efforts through their
53. organizational contacts, the development of trust amongst the
different work units in question, their expertise on work
processes, and their role as an information center.
The firm may find that information and expert power may be
inadequate to properly coordinate the work in question. The
work may cut across such a disparate set of business functions
and specializations that developing an expertise in all of these
areas by one individual may be difficult, if not impossible, thus
minimizing the ability of the integrator to influence work
processes without formal organizational authority. The firm
may then opt to increase the formal authority of the integrator
and create a linking manager, an individual that now may have
some supervisory capacity of the task of the differing work
units. This is accomplished by the firm providing the linking
manager at least partial decision-making authority over certain
portions of the work process, earlier entrance and influence into
the decision-making process surrounding the work, and at least
partial control of the budget. Finally, if the firm is not satisfied
with the linking manager’s ability to integrate work across work
units, the firm may opt to completely formalize the linking
relationship by creating a matrix structure. Here the matrix
manager is given complete authority over the work processes
across all of the work units and concurrently reports to all of
the managers who are responsible for the operating units
involved in the work process (see Chapter 6 for a description of
matrix structures).
Organizational/Systems Wide Interventions.
Thesecomprehensive techniques impact all of the organization’s
subsystems and work groups and deal with core organizational
issues. Each technique takes a differing approach to total
organizational change (i.e. the confrontation meeting has the
entire management of a firm meet for one day to analyze the
firm and develop action plans,
MBO develops a systematic methodology for coordinating
54. goal-setting through negotiations,
and TQM creates a management system which focuses on
creating total customer service and satisfaction
) yet each technique shares in common the need for the firm to
master change and therein transform the entire organization.
Empowerment.
Empowerment is one of the pinnacle values of strategic
management in that it provides the means in which highly
competent employees can make decisions without consultation.
Empowered employees are motivated employees. They excel at
their job and profession. Decisions made by lower level, highly
specialized employees, provide for a rapid response to on-the-
job problems and/or clients and consequently creates a
competitive advantage for the firm.
Silver observed that in many workplaces, empowerment is
regarded as a fad that had its 15 minutes of fame and has joined
the ranks of other so-called management fads including zero-
based budgeting, re-engineering, total quality management, and
customer focus. Empowerment, however, is different. Unlike
other fads, he believes that the desire of all employees to be
empowered will only grow over time, and organizations that do
not take this concept seriously are ultimately at risk.
Empowerment is an enabling and ennobling process where
employees learn how to overcome their feelings of
powerlessness and gain power and then invest their power in
others. Empowerment interventions focus on the personal
characteristics of employees (their task-relevant knowledge,
personal attraction, effort, and behavioral fit with the
institution's values) and their position characteristics (access to
information, impact on work flow, discretion in position, job
visibility, and job alignment with organizational priorities).
Empowering employees makes them feel that they are important
and significant to the organization that their work is both
55. challenging and exciting, that they are part of the firm, and that
learning and job competency really matters. Empowerment is
the first step in creating a learning, self-renewing organization.
In order to empower employees, Yukl XE "Yukl, Gary" has
suggested that managers express confidence in the employees'
ability to get the job done, foster employee initiative and
responsibility, reward and encourage employees in both
personal and visible ways, involve employees in the assignment
of work, build on success, and provide a collaborative work
environment.
Macleod XE "Macleod, Jennifer S." observed that in order for
employees to feel empowered, they first need training in self-
empowerment. Such programs often make a profound
difference in people's lives and careers and allow them to take
charge of their lives instead of allowing circumstance to control
them. These programs differ in theory, technique, and
terminology, but all generally share an emphasis on
experimental learning. Learning by experience seems more
effective in helping self-empowerment than does learning based
on lectures and reading. Employees can be sent to existing,
fully structured programs, or instructors can be brought into the
company. Existing programs, however, tend to be inflexible in
form, content, and schedule. In this training employees will,
perhaps, examine their innermost desires; if those desires
include a productive career, their value to their employer is
enhanced. A company that provides such training may lose a
few employees, but those who remain may be so much more
effective that the company may gain more than it loses.
Gering indicated that an empowered company pays a great deal
of attention to setting up an empowerment framework. This
framework includes communicating the company strategy to all
managers, setting well defined goals and targets, establishing a
clear link between performance and reward, instilling a culture
of feedback, developing an organizational awareness of