How Writing Can Make You Happier, Healthier and Emotionally Strong

â€Å"Tears are words that need to be written.† ― Paulo Coelho Writing is gut instinct communication at first. For the unpolished it’s rather rough and guttural, unsweetened. For the polished and seasoned writer, a road far less traveled, it often becomes easier to speak through the sounds of typing/scribbling than verbal conversation. In whatever manner you write, and for any reason, it is an act of necessity. Some people only write in their checkbooks, but those brief descriptions and numbers provide a mental blanket of safety every month. Others, they only write their prayers, to all manner of unforeseen forces but this uncertainty and mysticism adds flavor to what they perceive to be an otherwise mundane existence. Writing becomes the ultimate outlet of emotional baggage. Or, it can become a rather lucrative career, and through that writing becomes a great source of contentment and personal satisfaction. Let’s take a look at how writing can promote emotional stability, happiness, and a greater degree of health in your life. Writing Makes You Happier Individual The next time you’re incredibly scared or worried, stressed that life may be turning down a dark road, write out a plan for survival and redemption. Before you finish the first sentence you’ll feel better. Why? Because writing is just a bunch of mini-tasks. This word then this word. One sentence at a time you begin to take back control. You start to map out your ideas. You start writing out your asset list. You begin to craft a plan of attack! Writing makes you a happier person because there’s little else that can plausibly spawn from self-awareness. Fiction writing can allow us to experience things that provide tremendous psychological benefit. Most of the time, it’s about escape and entertainment. Being someone, or somewhere that we might not ever really get a chance to be. Non-fiction can become a way of teaching, training and helping other people. This in turn always makes us feel better, deep down in our core, to be alive. Imagine all the folks out there changing the world through modern self-publishing. Web-writing and composing for a digital crowd can be quite the experience as well, allowing us to connect with people all over the world. Being able to reach out and impact others, or just being able to make an impact on ourselves through writing is one of the reasons it has the potential to make us much happier human beings. Oh, and remember that the foundation for every major modern blockbuster movie started out as words on the page. Or, in the white. Writing Makes You Healthier Person In general, modern emerging philosophies tell is that we are what we think. Vast studies far and wide from all corners of the globe going back to when humans were first transplanted on Earth from Mars, show that happiness produces positive biological/physiological results. From head to toe, why just the very act of flexing your â€Å"smile muscles† causes your brain to release pleasant neurochemicals. For many people writing becomes a void where they deposit all the things that bog them down. As they uplift themselves, they smile more, exercise more, interact with others more and so on. One of the very first things that every serious physical trainer, or fitness trainer, prescribes to their clients is a diet journal. Through writing down their foods and exercises they learn and craft for more perspective. One of the first things that most psychologists and psychiatrists ask their patients to do is keep a life journal, or diary. It relieves stress and provides personal insight that leads to a better quality of life. Writing Makes You Emotionally Stronger Right, so as you may have already guessed this all adds to a bit more mental stability. For many fiction writers, it’s safe to explore insanity on the page, and it is in most cases. For non-fiction, the ability to be solidified in their knowledge is assuring, and inspires more confidence. Writing makes you stronger the way lyrics empower a song; the way verse molds a poem; and the way notes can embolden a speech. As writers gain experience, the tools they have at their disposal become more versatile. They’re able to express things is deeper, fulfilling and more interesting ways. In school, all of the emotionality we envelope into our studies and performance is optimized through the act of writing. From research and term papers, to our essays and test answers. The truth, nearly everyone writes in one form or another these days. As the virtual realm continues to explode, writing itself is taking on many new forms that serve many unprecedented purposes. Writing makes the human world go around, both on and offline. Whatever you can imagine it, write it, and begin it. Put words into the white!

Health and social care Essays

Health and social care Essays Health and social care Essay Health and social care Essay In this essay we will be measuring a journal article from a subject in Health and Social attention. The journal article is Evidence of resiliency in households of kids with autism from the Journal of Intellectual Disability Research. I will be looking at the methods used in acquiring information ; ethical considerations of the piece of research and the value of the research to the Health an Social attention field. This article used many different methodological analysiss in order to roll up information. It is set out in phases and the first phase involved roll uping informations from 175 male parents, female parents ( including individual parents ) , and other biological health professionals of autistic kids. They used choice standards for the participants which involves the diagnosing of the child’s autism on the autistic spectrum and the age of the kid which says that they must be between 2 and 18 old ages of age. These criteria’s are utile because they help guarantee that they get a assortment of statistics from different households in order to acquire a valid decision about the resiliency in households. The age standards can give a broad scope of information and valid informations about how autism affects households when the kids are different ages. These criteria’s besides better the dependability of the research ; by guaranting that there is a bound on age it there i sn’t information about anyone older who perchance could entree grownup services. Besides by doing certain of the child’s diagnosing it would turn out to be more dependable informations because all of the kids are on the autistic spectrum. The sample of households was taken from the Autism Society of Illinois’s members, parents of kids enrolled on the Chicago Public School’s Autistic Programs, and parents of kids with autism in one Private Therapeutic Day School. The dependability of the research can be questioned in context to a world-wide position of resiliency in autistic households. This is because the consequences have been taken from one province in America, which is Illinois, and the installations that households with autistic kids have entree excessively are vary throughout America and the universe. The research is valid because inside informations have been taken about all services received by the kids, but it’s undependable because it does n’t state what kids receive what services. More item should be taken in happening out the installations accessed compared to the badness of the status and besides the income of the household to guarantee that similar services can be used by households with less money. This is a really effectual manner of roll uping consequences because it shows that these parents are actively involved in their children’s life and will be more inclined to take part in the research. The cogency of this research can be questioned because, as it shows in table 1, 63 per centum of the samples are white compared to merely 16 per centum of the sample who are African American therefore we don’t acquire the full image about households of other ethnicities. Besides because 61 per centum of the sample have an one-year income of more than $ 60,000, whilst 23 per centum earn between $ 0 and $ 40,000. The mean US family income in 2004 was $ 44,389 ( US Census Bureau, 2005 ) US Census Bureau ( 2005 ) Income, Poverty, and Health Insurance Coverage in the United States: 2004, hypertext transfer protocol: //www.census.gov/prod/2005pubs/p60-229.pdf. This could impact the dependability of the consequences because there is an over representation of the upper category, which in footings of entree to installations for the autistic kid could do life easier and demo greater resiliency in the household. To better the dependability of the consequences, more research would hold to be done into the households with lower income i.e. the 1s who earn $ 0- $ 40,000 yearly. The mean income of participants was $ 80,000 per twelvemonth, which is well higher than the mean household income. 80 per centum of the kids in this survey were male, but this is improbable to hold affected the consequences because male childs are 3-4 times more likely to develop Autistic Spectrum Disorder than misss ( NHS, 2009 ) so it is possible that most of the autistic kids are boys. The NHS ( 2009 ) says that Auti stic Spectrum Disorder varies in badness from kid to child. NHS ( 2009 ) Autistic Spectrum Disorder, hypertext transfer protocol: //www.nhs.uk/conditions/autism-aspergers/ . 53 per centum of the kids in the survey had moderate to severe autism, which is a just per centum in order to accomplish dependable consequences because it can demo whether or non the badness of the status effects resiliency in the household, as holding a terrible autistic status can hold a big consequence on things like communicating. Even when autistic kids can get by academically, due to jobs socializing they are likely to be victims of intimidation, ( BBC Health, 2009 ) BBC Health ( 2009 ) Autism and Asperger Syndrome, hypertext transfer protocol: //www.bbc.co.uk/health/conditions/autism1.shtml # causes_and_risk_factors. Factors like the child’s school experiences can impact the manner they behave at place, which in bend can put more emphasis on the household and show less resiliency amongst them. The bulk of the kids in the survey demo some sort of aggressive behavior ; merely 33 per centum have none at all. Out of the consequences merely 8 per centum have frequent aggressive behavior. The steps used for the research were qualitative and gathered in depth information from the households utilizing a signifier with three inquiries, dwelling of inquiries about how autism affects the household, a description of the positive and negative effects of autism on their personal life, and a description of the kid. This is an effectual manner of achieving information on this topic because it requires a batch of item in order to acquire adequate cognition to come to a valid decision. That is why inside informations about household net incomes, instruction and position are of import because they can hold a great consequence on the family’s functionality, and the resiliency that consequences from this. In the same manner that the households description of the kid is of import to unders tand the fortunes that they have to cover with to be resilient. The first inquiry about how autism affects the household is valid as it can happen out how the households themselves see the effects of autism. The dependability of the replies can be questioned because of different household fortunes, and the manner that a household affected by autism, sees how a normal household should map. Besides because the replies are qualitative the parents may hold answered in different ways, so it is left to the analyzers to state whether or non they are relevant and to categorize them. The 2nd inquiry contains similar jobs with dependability because it could be that different people had different personal lives before they had an autistic kid, therefore the consequence of autism on their personal life has been different. This could be down to the sum of excess attending it takes to care for an autistic kid, sometimes their behaviors can be hard to cover with every bit sometimes they learn what behaviours assist them to acquire what they want ( National Autistic Society, 2010 ) , National Autistic Society ( 2010 ) How can I assist a kid with autism at my school? hypertext transfer protocol: //www.nas.org.uk/nas/jsp/polopoly.jsp? d=1010 A ; a=10143. or the installations that they have entree excessively in order to derive some type of reprieve. There is besides some dependability because the parents and carers would hold no ground to give deceptive replies and the bulk of the replies should be easy interpreted and analysed to come aid with the decision. 2b.Austerity refers to those actions taken by people who are living on a low income: meal cuts, parents going hungry to feed their children, and resorting to food banks as a last resort. People living below the poverty line depend on food banks because they cannot afford to feed themselves and their families. However, some individuals are too ashamed to seek the assistance of food banks and, therefore, they opt to cut the size of their meals for their budget to fit (Milligan, 2014). Just like the government cuts back on spending and increases tax rates during adverse economic conditions, people living below the poverty line need to compromise some of their basic needs. 2c.The Trussell Trust has blamed the governments welfare changes for influencing the rising number of food bank users in the UK. Thus, the government should look into the matter and determine the real cause of hunger. In addition, the Trussell Trust pointed out that the delay in benefits payment is also a contributing factor to the growing number of people using food banks (Milligan, 2014). At the same time, it also identified benefit sanctions as yet another primary cause for food insecurity in the UK (Milligan, 2014). The clergy, on the other hand, maintains that food insecurity should be made a moral issue to help families, which are suffering in silence due to shame. 3.The current social security system is failing because it has been unable to help people out of poverty and, instead, it has driven more into destitution (Cooper, Purcell, and Jackson, 2014). As a result, a majority of individuals living below the poverty line rely solely on food banks to feed themselves and their families. The food banks should not be viewed as alternatives to the failing system, but temporary solutions (Cooper, Purcell, and Jackson, 2014). Moreover, in the 21st century, a country ranked among the top ten richest in the world should not be experiencing food insecurity; thus, it a surprise that developed countries, such as the U.S. and Canada are also enduring it due to a failing social security system, low income, and unemployment. More specifically, all these factors are indicators of a flawed system that needs reforms. 4.The author of ;What the welfare cuts mean for us: The feeling of dread never goes away; is right about the welfare reforms targeting people who genuinely need help. Most of the victims are not to blame for their financial woes, especially after the author has described the situation in the case studies. The persons used in them can be viewed as victims to a failing system that has no regard for the negative implications of the welfare reforms (Gentleman, 2013). The author has proven that the system is not fair to everyone especially the disabled, who are disadvantaged the most. Task 3 Section One According to a 2005-6 statistics, there are many children in residential child care, and they are spread across the UK: Scotland (14,060), Northern Ireland (2,436), England (60,300), and Wales 4,784) (Social Care Institute for Excellence, n.d.). Even though the number of children under child care varies from country to country, approximately fifteen percent of those in the UK are under the residential child care program. Food insecurity and economic instability are directly proportional. Ideally, the hunger-stricken children suffer from poor nutrient consumption and inadequate nutrition. In the wealthy society in the UK, good food is discarded on a daily basis, while in the poor one; people go to sleep with empty stomachs. The community in the United Kingdom is, therefore, distinctively different. The government needs to chip in and identify these structural inequalities within the UK society. It should regulate household income to facilitate the availability of food for the poor. Section Two Some key legislations and rights are dedicated to protecting the welfare of children living in a children;s home. The Children Act 1989 advocates for the prioritization of a child;s needs and also acknowledges the vital importance of taking care of them (Bradshaw, 2011). Moreover, the legislation addresses the expectations and requirements when taking care of children; thus, it ensures that all their basic needs are provided. The Children Act 2004 is a reinforcement to the 1989 Act, whereby a team of qualified professionals is appointed and expected to work collaboratively in promoting the welfare of children (Bradshaw, 2011). The legislation also protects them from physical harm by their guardians and also safeguards them from physical punishment by limiting the use of reasonable punishment as a defense for causing any bodily harm to a child.;; Section Three ; Children are too young to dream of a realistic future that they would want; it is impractical to let them decide their future. ; Children are young and innocent, which makes them vulnerable, they are not responsible enough to make decisions that affect their lives since they are not experienced to understand complex matters, such as taxes and government policies as well as welfare reforms. ; Children;s needs are important because they affect their well-being and overall life. Reflection Lessons Learnt This module has brought to my attention critical global issues that are adversely affecting the developed nations. A significant number of people in developing countries might be surprised to discover that hundreds of thousands of individuals are living below the poverty line and most of them depend on food banks to sustain themselves. According to some of the sources cited in the previous tasks, the government seems not to take the food insecurity issue seriously. As a result, most people who deserve help end up being victims of the government;s budget cuts. The reforms have, therefore, not taken into account some of the implications of reducing or temporarily suspending benefits of people, who are already struggling to make ends meet. Furthermore, I have noticed that most of the individuals who depend on food banks do not have high academic standards, which might also lead one to question the efficiency and affordability of the education system. As the cost of living escalates each year, most residents are being driven into desperation, and so they have to rely on food banks, which is quite embarrassing to some of the victims. In addition, the magnitude of food insecurity is yet to be determined since many families opt to suffer behind closed doors to avoid shame and social stigma that they may face from friends, relatives, or neighbors. Overall, the system is not doing enough to ensure that people get fair and equal treatment. Furthermore, some of the case studies provided by The Guardian are clear indications that the system is flawed and needs to employ effective reforms. What I Have Learnt and How It Has Helped Me I have learned that some of the government policies and reforms are not as effective as they should be, leaving many families to bow their heads in humiliation and accept donations. Understanding the severity of the situation has helped me realize how food banks are slowing down welfare reforms. The government might as well be reluctant to solve the food insecurity issue as food banks are seen as an alternative and not a temporary solution.; Before and After the Course At the beginning of this course, I was aware of the food insecurity situation in the UK, but I was not informed on how far the situation has affected thousands of families. As compared to the beginning, I feel more informed and aware of some of the contemporary issues that are silently killing people in the society. More importantly, I have gained more insight regarding my future research on issues, such as food insecurity and poverty. References Bradshaw, J., 2011. The well-being of children in the UK. Bristol: Policy Press. Butler, P., 2014. Government dismisses study linking use of food banks to benefit cuts. [Online] (updated 19 Nov. 2014) Available at: ;https://www.theguardian.com/society/2014/nov/19/cuts-benefit-changes-driving-up-use-food-banks-study; [Accessed: 29 December 2016]. Cooper, N., Purcell, S. ; Jackson, R., 2014. Below the breadline: the relentless rise of food poverty in Britain. London: Church Action on Poverty. Gentleman, A., 2013. What the welfare cuts mean for us: the feeling of dread never goes away. [Online] (updated 16 Dec. 2013) Available at: ;https://www.theguardian.com/society/2013/dec/16/welfare-cuts-government-coalition-benefits; [Accessed: 29 December 2016]. Milligan, B., 2014. Food banks see ;shocking; rise in number of users. [Online] (updated 16 Apr. 2014) Available at: bbc.com/news/business-27032642 [Accessed: 29 December 2016]. Social Care Institute for Excellence, n.d. An introduction to residential child care. [Online] Available at: ;scie.org.uk/assets/elearning/residentialchildcare/rcc01/resource/textonly/00113350_answer.html; [Accessed: 29 December 2016].

Assessment of Lipase Activity in Pancreatic Extracts Essay

Assessment of Lipase Activity in Pancreatic Extracts - Essay Example (Sizer, Piche and Whitney 2011). It binds the fat molecules on one end and the watery compounds on the other end. On binding to the fat, they form micelles. This process is called emulsification. Bile salts are the derivatives of cholesterol having both hydrophobic and hydrophilic domains. (Madenci and Egelhaaf 2010).The bile breaks down the large aggregates of triglycerides by binding them with the hydrophobic ends and separating the molecules from the aggregates. (Jenkins and Hardie, 2008).The droplets become smaller and smaller by binding to the bile. When the food enters the small intestine, the gall bladder contracts and sends the bile into the intestine. The gall bladder stores the end products of liver including bile salts. Pancreas is a long fat gland that is present behind the stomach and opposite to the first lumbar vertebra. Pancreas is made up of glandular epithelial cells. The clusters contain the acini cells called as acinar cells. (Williams 2001). Pancreas consists of a head, body and tail. Pancreas is connected to the duodenum by two ducts. Pancreas is the gland that contains both exocrine and endocrine parts. It has the retort shaped flask. It is 12-15 cm in length and weighs 90 grams. Every day pancreas produces 1200 – 1500 ml of pancreatic juice. (Pandol 2010). ... The exocrine pancreas secretes a juice containing two components: they are pancreatic enzymes and aqueous alkaline solution. The pancreatic enzymes are secreted by the acinar tissue containing the acini epithelial cells. (Williams 2001). The pancreatic enzymes are very important for our body because they can digest almost all the components of the food without the requirement of other enzymes. The aqueous water component is rich in sodium bicarbonate. The pancreatic enzymes are pancreatic amylase, pancreatic lipase, trypsin, chymotrypsin, carboxypeptidase, ribonuclease and deoxyribonulcease. The protein digestive enzymes are produced in the inactive form only. (Pandol 2010). Pancreatic lipases are the only enzyme that can digest the fat. The pancreatic lipase digests the triglycerides into mono glycerides and free fatty acids. The pancreas enzymes are very active in the neutral pH which is provided by the aqueous alkaline solution. Lipase binds to the oil-water interface of the trigl yceride water droplet and hydrolyzes the triglyceride. (Sherwood 2008). Bile acids and colipase are very important for the complete lipase activity. Bile acids increase the surface area for the action of the lipase enzyme. They form micelles with the fatty acid and monoglycerides. By this action the glycerides are removed from the oil-water interface. (Pandol, 2010). The triglycerides are now converted into mono glycerides, free fatty acids and glycerol. These molecules are not absorbed directly by the mucus lining of the digestive tract. The mucus lining have aqueous environment and glycerides are hydrophobic. (Reis et al. 2009). The bile salts shuttles the lipid molecules and enters the adsorptive cells of the intestinal villi. These cells are now

Concrete Constituent and Mix Design Essay Example | Topics and Well Written Essays - 1500 words

Concrete Constituent and Mix Design - Essay Example Natural heavyweight aggregates include materials such as goethite, limonite, barite, illmenite, magnetite, and hematite, with specific gravities (SGs) ranging from about 3.5 up to about 5.3, leading to concretes with unit weights up to about 4100 kg/m3 . For higher unit weight concretes, synthetic materials such as Ferro phosphorous (SG 5.8 to 6.8) or scrap iron and steel punching (SG 7.8) can be used, with resulting concrete unit weights of up to 6100 kg/m3. High-density aggregates are good attenuators of gamma rays and of fast neutrons, hence their use in radiation shielding. Although heavyweight concretes can be proportioned in much the same way as ordinary concretes, the aggregates tend to be harsh and have a tendency to segregate from the rest of the mix. As a result, both higher than usual cement contents and a higher ratio of fine to coarse aggregates are recommended. Normal Weight Aggregates Aggregates make up about 75% of the volume of concrete, so their properties have a la rge in?uence on the properties of the concrete (Alexander and Mindess, 2005). Aggregates are granular materials, most commonly natural gravels and sands or crushed stone. The role of the aggregate is to provide much better dimensional stability and wear resistance; without aggregates, large castings of neat cement paste would essentially self-destruct upon drying. Also, because they are less expensive than Portland cement, aggregates lead to the production of more economical concretes. These aggregates are used to make ordinary concrete having unit weight of 2300 kg/m3. In general, aggregates are much stronger than the cement paste, so their exact mechanical properties are not considered to be of much importance (except for very high-strength concretes). Similarly, they are also assumed to be completely inert in a cement matrix, although this is not always true, as will be seen in the discussion on the alkali–aggregate reaction. Light Weight Aggregates Light weight aggregates , which can be either natural or synthetic materials, are characterized by a high internal porosity. Ordinary concrete has a unit weight of about 2300 kg/m3, but lightweight concretes with unit weights as low as 120 kg/m3 can be produced, although they are accompanied by a significant decrease in concrete strength. Natural lightweight aggregates include pumice, scoria, and tuff; however, most light- weight aggregates are synthetically produced. The most common such lightweight aggregates are made from expanded clay, shale, or slate. The raw material is either crushed to the desired size or ground or then pelletized; it is then heated to 1000 to 1200Â °C. At these temperatures, the material bloats (or puffs up) due to the rapid generation of gas produced by the combustion of the small amounts of organic material that these particles generally contain. (The process is similar to that of popping popcorn.) Other materials, such as volcanic glass (perlite), calcium silicate glasses (sla g), or vermiculite, can similarly be bloated. Lightweight aggregates tend to be angular and irregular in shape and can be quite variable. b) Select one physical property and one mechanical property of aggregate and describe in detail the role and influence of these properties on the overall performance of the concrete. Particle Grading The particle-size distribution in a sample of aggregate, referred to as the grading, is

Examining The Effectiveness Of Accounting Systems Accounting Essay

Examining The Effectiveness Of Accounting Systems Accounting Essay The assignment begins with an attempt to find out the effective of accounting systems within a business and the analysis of management control systems of a business. Research: I used a mixture of primary and secondary research methods to complete this assignment. I have provided references at the end where necessary and used a variety of books and notes. Along with that I consulted a few websites, details are on the references. TASK 1 Introduction of accounting Accounting is all about providing financial and economic information. Accounting information is economic information, it relates to the financial or economic activities of the business. Accounting information shows the financial position of a business. This is done by the set of accounts, based on a system known as double-entry bookkeeping. One of the first complete documentation about how to keep books of accounting was written by the professor of mathematics in Rome Luca Pacioli in 1494. This documentation described the double-entry system of accounting. It was adopted and still used today around the world. Users of Accounting: there are two type of users. F:DocumentsDownloadsch1_accounting_types_users.gif http://simplestudies.com/introduction-to-accounting.html Types of accounting There are two types of accounting 1: Financial accounting Financial accounting tells us about the financial position of Business it is used to prepare financial statement. This gives all the finance related information to its users and on the basis of that information a user will be able to do comparison and analyse the position of the company and it takes part in important decision making process. 2: Management accounting On the other hand management accounts deals with the budgeting, business expenses and cost analysis it is used to make planning and control the business expenses. Accounting systems Computerised accounting system Manual accounting system These days computerised accounting system is widely used in all type of businesses. The result of this system is more convenient and accurate then manual accounting system. The question arises how this system operates, this system operates by computer software which has to install in the computer. Accounting packages softwares which is used in these days it is used to get payroll packages sales ledger purchase ledger and fixed assets. There are lots of accounting softwares are available one of the famous software name is off the shelf software it generates the document by getting commands by coding this software is very easy to use because of this software we dont need any professional accountant who set up the account it is very convenient to use one of the example of such software is sage which is very common in these days and easy to operate and it generates the accounts information by its self by coding and another kind of software is called as BESPOKE software its a customised software most of the bigger size organisations are using this software. It gives them customised entries in the books of accounts. Coding Computer operates on the bases of dose commands to performs its tasks for the accounting software coding is used to make the software more easy to use e.g. 05 for purchases 15 for interest 25 for profit and loss accounts Untitled sssss.jpg Manual accounting system Manual accounting systems are the traditional form of maintaining a businesss accounts and records this includes different steps like ledgers cash book petty cash book income statement and balance sheet which includes all the day to day transactions and sell purchase accounts this accounting system needs skills and knowledge to full fill its requirements. 1.1 Effectiveness of accounting system within a business: Information generated from the accounting system can be effective in decision making process sale and purchase of assets and in investments. Quality and benefits of accounting system is evaluated from the performance evaluation, internal control and proper records of transactions. Effectiveness of accounting information is depend on time management which have a great effect on accounting systems effectiveness, there for the accounting records should be maintain on time and with accuracy of accounting information it have a great impact on the effectiveness of accounting system. Generally accounting information system provide the information about financial position on daily and weekly basis the effectiveness of accounting system not only depend upon the propose of such system it also depend on the contingency factors ( factors like culture understanding of organisation and outer atmosphere) accounting information is said to be effective when the information is complete and according to the system users effectiveness of accounting system is subject to many researches from a long time. Accounting information is usually divided into two categories (1) the information that facilitate decision making (2) Information that influence decision making. 1.2: Accounting records All of the documents and books includes in the preparation of accounting records includes journal, ledger, trial balance, cash books, invoices or any document which help in to make accounts. In accounting records a cycle is used which is called as accounting cycle it determines the steps of financial statement. ACCOUNTING CYCLE F:DocumentsDownloadsaccounting-cycle4.jpg http://basiccollegeaccounting.com/what-is-an-accounting-cycle-and-the-steps-involved/ Purpose and use of accounting records: All accounting records are very useful and had a great value for its respective business without a proper accounting records it is very difficult to run a business successfully. The purpose of maintaining accounting records to evaluate how much capital and assets a business have and also maintain the records of creditors and debtors or buyers and sellers by the respect of that records a user can have a clear eye on the business and watch the losses and profits in the business whether the business doing well or not and on the basis of that records business can take decisions whether business have to invest or take out all the investments or run the business as it is these record help to make more accurate and satisfied decision making which help to make business more profit and also used for calculating tax liability and give the information to the investors who are willing to buy the shares of that company. Accounting concepts Accounting concepts is very important, it is used to support the application of the true and fair view, and accounting has adopted certain concepts which help to ensure that accounting information is presented accurately and consistently. (1) Going concern: it is assumed that the business entity for which accounts are being prepared is solvent and variable, and the business will continue its operations for the foreseeable future. This has important implications for the valuation of assets and liabilities. (2) Accruals concept: revenue and expenses are taken account of when they occur and not when the cash is received or paid out. (3) Prudence concept: revenue and profits are included in the balance sheet only when they are realized and liabilities are included when there is a reasonable possibility of incurring them it is also called conservation concept. Profits are not recognised until a sale has been completed. In addition, a cautious view is taken for future problems and costs of the business (they are provided for in the accounts as soon as there is a reasonable chance that such costs will be incurred in the future. (4) Consistency concept: once an entity has chosen an accounting method, it should continue to use the same method, except for a solid reason to change. Any change in the accounting method must be disclosed. Transactions and valuation methods are treated the same way from year to year, or period to period. Where accounting policies are changed, companies are required to disclose this fact and explain the impact of any change. (5) Entity concept: accounting records reflect the financial activities of a specific business or organization, and not of its owners or employees. (6) Matching concept: transactions affecting both revenues and expenses should be recognized in the same accounting period. (7) Materiality concept: relatively minor events may be ignored, but the major ones should be fully disclosed. (8) Realization concept: any change in the market value of an asset or liability is not recognized as a profit or loss until the asset is sold or the liability is paid off (discharged). (9) Money measurement concept: accounting process records only those activities that can be expressed in monetary terms (with some exceptions, as in cost-accounting). (10) Separate entity concept: Business is the separate entity from its owner. (11)Relevance concept: This implies that, to be useful, accounting information must assist a user to form, confirm or maybe revise a view usually in the context of making a decision (e.g. should I invest, should I lend money to this business? Should I work for this business?) 1.3: Factors Affecting Accounting System There are lots of factors which affect the accounting system the major factor are which affect the organisation is the (1) nature of business and (2)size of organisation and 3the structure of the organization if the organization is a multinational company then the accounting system of that organisation is on a very high level and very complex and they have separate department for all the accounting related work if a small company going to increase its size then they should have to change the accounting method and adopt the new method because of large amount of transactions are also taken place in the business on which the old method can no longer apply, and the other factor which affect the accounting system the change in IAS if in IAS some new rules are coming in then the business have to adopt that rule and adopt in the business and make there strategy according to it. 2.1: Business risk: Business risk cannot be eliminated but must be managed by companies. There are several ways to minimize the business risk by proper planning. Determining Business Risk: Developing the Business Risk Model It is important for an organization to identify the business risks that exist in the environment in which it operates. To identify those risks, organizations must look at their external environments. External business risks are economic, political, social, environmental, technological, and other external conditions. An organization cannot fully understand its business risks unless it also understands its business objectives, strategies, and processes. Interrelationships between business objectives, strategies, processes, and business risk http://www.clir.org/pubs/reports/pub90/appendix1.html Types of risk: Operational risks: Operational risks are associated with your business operational and administrative procedures. These include: recruitment supply chain transportation accounting controls IT systems regulations board composition Business should examine these operations, prioritise the risks and make necessary provisions. Financial Risk: Financial risk is the risk made by equity holders by using of firms debt. If the company raises capital by borrowing money, I t must pay back with the interest charges. This increases the degree of uncertainty about the company and it must have enough income to pay back that amount in the future Compliance risk: Compliance risk is the possibility that the business will not comply with laws and regulations in the jurisdictions where it operates or that the organization will break any legally contract. Noncompliance can be dangerous, or it can result from being unaware or local legal requirements. Response to risk: A business can take any given risk. Accept risk: if the risk of loss is minimum then only accept the risk and carry on business according to it. Reduce risk: reducing the risk by better planning and strategies Avoid risk: do not enter into that kind of business in which there is some bigger risk Transfer risk: companies can also transfer the risk by taking insurance policy. 2.2: Describe and evaluate the control system The environment in which business operates and the system it adopts is a process, affected by an entitys board of directors, management and other personnel, designed to provide assurance regarding to the success of objectives in the following areas: effectiveness and efficiency of operations, reliability of financial reporting, and Compliance with applicable laws and regulations. IAS315 gives us an understanding of the entity and its environment and assessing the risk of business and control system of business. ISA identify the five elements of control system, The control environment Risk assessment Information and communication Control activities Monitoring Control environment: Control environment is that in which control system operates. Control environment is defined by the business management. Control environment forming a base for control activities, risk assessment, monitoring, awareness and action of those changed with governance and management. The control environment is the most important component because it sets the tone for the organization. Factors of the control environment include employees integrity, the organizations commitment to competence, managements philosophy and operating style, and the attention and direction of the board of directors and its audit committee. Risk assessment: Risk assessment analyse the identification, analysis, and management of uncertainty in business facing the organization. Risk assessment is relevant to the financial reporting and organization operational objectives. The management have to carry out a risk assessment from auditor which provides information with confidence that company system will not have any error in them. Information system: Information system is the system that processes the information within an organization it includes processing the information and the procedure to initiate record and report on financial statement both manual and computerised. Control activities: Control activities include the policies and procedures maintained by the management of an organization to find risk. E.g. Control activity is a policy requiring the approval by the board of directors for all purchases exceeded from an estimating amount. Control activities are the important element of internal control, this provide satisfaction to prevent wrong decision from occurring. Monitoring: Monitoring refers to the assessment of the quality of internal control. Monitoring activities provide information about potential and actual breakdowns in a control system that could make it difficult for an organization to achieve its goals. 2.3: Fraud Fraud is an intentional mistake by the management, employs or third parties for illegal financial advantages. Or if we talk about an error its an unintentional mistake. Fraud is difficult to be identifying because it is done by complete planning and care so the internal audit is conduct to detect the fraud. THE DIFFERENCE BETWEEN FRAUDS AND ERROR: The distinguishing factor between fraud and error is that action which results in a misstatement of the financial statements it is intentional or unintentional. The term fraud is a broad legal concept, but the auditor is concerned with fraud that causes a material mistake in the financial statements. ISA 240 (Redrafted) defines fraud as: An intentional act by one or more individuals among management, those charged with governance, employees, or third parties, involving the use of deception to obtain an unjust or illegal advantage. And SAS 99 defines fraud as an intentional act that results in a material misstatement in financial statements http://en.wikipedia.org/wiki/Statement_on_Auditing_Standards_No._99:_Consideration_of_Fraud Types of fraud: There are many types of fraud which relates to a business. Ghost employ Miscasting of payrolls, Stealing unclaimed wages, Collusion external parties Teeming and leading Altering cheques and inflating expense claim Stealing assets Issuing false creditor notes Failing to record all sales Prevention of Fraud: Fraud is preventing by implementing the rules and laws in the business some of the points are written below which is very useful for the business to prevent the business from fraud. A good internal control system Continuous supervision of all employees Surprise audit visits Through personal procedure Detection of fraud in the business: Maintaining key control procedure reduce the risk of fraud occurring and increases the risk of detection control over cash transaction are more important this is the main area in which mostly frauds are happen. Cash receipts: Keep eye on all transactions which are placing in the business. Divide the duties between different functions, in other words more than a person. There are following point which is very useful to detect the fraud. Receipts by post: Safeguard to prevent interception of mail between receipts and opening. Appoint person to supervise mails Protection of cash and cheques Control over cash sales and collection: Restriction of receipts received Evidence Clearance of cash officer and register Investigation of cash storage and surpluses Paying into bank Daily banking Make up and comparison of paying in slips and receipts Banking receipts record Condition and events: Particular financial reporting pressure in an entity; Inadequate working capital due to declining profit or too rapid expansion Increases sales on credit this area should be check to find out if anything is going wrong is that department. Unusual transaction: If unusual transaction is take place especially at year end that gives any significant effect on earnings. Complex transaction or accounting treatment. Task 3 3.1: Auditors Duties, rights and liability; What is an audit? An audit is an examination of a companys financial statements prepared by the directors of the company. Its purpose is to give the company shareholders an independent, professional and informed opinion on the financial statements: à ¢Ã¢â€š ¬Ã‚ ¢ It has been prepared according to the Companies Acts, any other relevant legislation and relevant accounting standards. à ¢Ã¢â€š ¬Ã‚ ¢ It gives a true and fair view of the condition of the company on financial statement. Who is an auditor? An auditor is an independent professional person who is qualified to audit a companys financial statements. What does an audit involve? In carrying out an audit, an auditor will usually: à ¢Ã¢â€š ¬Ã‚ ¢ Identify the data of the financial statements that have some errors. à ¢Ã¢â€š ¬Ã‚ ¢ check the transactions record, account balances and disclosures. à ¢Ã¢â€š ¬Ã‚ ¢ Give suggestions on companys accounting policies are reasonable. à ¢Ã¢â€š ¬Ã‚ ¢ Test that the companys internal controls are effective. à ¢Ã¢â€š ¬Ã‚ ¢ write management letter if any problems discovered during the audit and advise on how to deal with that. à ¢Ã¢â€š ¬Ã‚ ¢ write and issue the auditors report to the members of the company. What are the duties of auditors? Duty to provide an audit report: The main duty of auditors is to report to the shareholders on whether in their opinion the companys financial statements give a true and fair view. They may give: à ¢Ã¢â€š ¬Ã‚ ¢ A qualified opinion this says that the financial statements give a true and fair view of the companys state of affairs except for certain stated circumstances. à ¢Ã¢â€š ¬Ã‚ ¢ A disclaimer of opinion this shows that the auditor is unable to give an opinion whether the financial statements gives a true and fair view or not. à ¢Ã¢â€š ¬Ã‚ ¢ An adverse opinion it says that the financial statements do not give a true and fair view. What are the rights of auditors? Auditors have the right to: à ¢Ã¢â€š ¬Ã‚ ¢ Access the books and accounts of the company and its subsidiaries; à ¢Ã¢â€š ¬Ã‚ ¢ Access information and explanations from the companys directors and employees. à ¢Ã¢â€š ¬Ã‚ ¢ be notified of company general meetings and address the meetings. à ¢Ã¢â€š ¬Ã‚ ¢ explain in general meeting the circumstances of any condition to remove them as auditor. Liabilities of auditor: Give a true and fair view on financial statement and deliver the right information to the general public and shareholders to prevent them from loss 3.2: Internal and external audit: The External Auditor: the external auditor tests the transactions record that takes part in the  financial  statements. The  internal Auditor: The internal auditor, on the other hand, deals with its major operations, risk management and internal controls.   The Main Differences There are many key differences between internal and external audit. The external auditor is an external contractor how does not belongs to the organization, company hire the he auditor for auditing firms. The external auditor seeks to provide an opinion on whether the accounts show a true and fair view. Whereas internal audit forms an opinion on the adequacy and effectiveness of systems of risk management and  internal control, many of which are outside the main  accounting  systems.   The 3 Key Models of Organization Activities Involves Internal and External Audit 3 Key Models of Organization Activities involves Internal Vs External Auditor Difference and Similarities of Internal Auditor Vs. External Auditor Here is a  list of  Internal  Audit Versus  External Audit in detail: Internal Auditor Vs External Auditor   http://accounting-financial-tax.com/2008/08/differences-and-similarities-of-internal-auditor-v-external-auditor/ 3.3: Planning of auditing In auditing of any organisation, auditor has to consider certain things before audit. First is scope In any audit should be to determine its scope and the auditors general approach. Audit strategy: Auditor has to make some strategy for the auditing and place it with auditing documents which defines the major areas on which auditor has to take extra care and the difficulties associate with audit and the auditing clients points of concerns. Documents accounting system: Auditor has to collect all those documents associated with audit e.g. financial statement, transactions record, receipts, and other related documents. Auditor need these documents to analyse it and find all the aspects of transactions to find out whether the financial statement have any error or not or is there any possibility of fraud is there or not and whether it gives a true and fair view or not. System and internal controls: At this stage the objective is to determine the flow of documents and the facts related to the documents and the operational system in the organisation. At this level auditor has to find the facts related to documents and the documents flow in the departments including sales, purchases, cash and stock and accounts personal. This is the good way to find out the rough estimate of system, after that which will be converted into formal record. Audit Risk: Just like risks in business some risks are also relates with the auditing. Audit risk is defined as: Audit risk is the risk that that auditor may give an inappropriate opinion on the financial statement Components of audit risk: Audit risk has three components: Inherent risk: Inherent risk is the risk that auditor may be misstated because of lack of knowledge and insufficient information available for it. Auditor has to use their professional practice and available knowledge about the item to asses inherent risk if no such information is available then the inherent risk is high. Control risk: Control risk is the risk that organisation control system fails to detect the material misstatement. And the financial statement do not prepare according to the IAS. Detection risk: Detection risk is the risk that auditor will fail to detect the material misstatement of accounting system. Detection risk relates to the knowledge, practice and the experience of the auditor. Materiality: Materiality is relates to the financial statement, it is an expression of the relative importance of a particular matter on the mean of financial statement as a whole or as an individual. A matter is material if its omission or misstatement could influence the economic decision of the users which basis on that financial statement. Materiality depends on the size operations of organization. ISA 320 tells the auditor to consider materiality and its relation with risk at the time of conducting an audit. 3.4: Audit testing and uses In developing overall audit plan, auditors uses five types of audit tests to find out whether financial statement are truly stated or not. Procedures to Obtain an Understanding Auditors perform this by a system called walkthrough to obtain understanding it applies on the transactions and entire process is operated like this. Tests of Controls procedure used to obtaining an understanding about internal control, it contains followings evidences Make inquires of client personal Examine documents, records and reports Observe control activities Reform client procedure Test of Control is used to determine whether the control system is effective or not and usually involves a testing of transaction. Substantive Tests of Transactions Procedures designed to test for dollar misstatements of financial statement balances. Analytical Procedures To indicate possible misstatements To reduce tests of details of balances Tests of Details of Balances Focus on ending G/L balances It is used to find out whether the balance of the financial statement is accurate. 3.5 Records Auditing process AuditProcessFlowchart.gif http://www.window.state.tx.us/taxinfo/audit/auditfun/5procedures.htm Audit test: In the large company with sophisticated internal control and low inherent risk therefore auditor perform extensive test and it relies on the client internal control to reduce substitutive test because of the emphasis on test of control and analytical procedure, this audit can be done comparable in inexpensive. This audit likely represents the mix of evidences used in integrated audit of public company financial statements and internal control over financial reporting. TASK4 4.1: Purpose of Audit Report Audit report is that report in which external auditor express their opinion about the true and fair view of the financial statement of the organisation. The audit report is published for the shareholders, management or directors and also for general public. There are two key differences between the report to shareholders and to report for the management. The shareholders report is to show whether the financial statement shows a true and fair view And the private report for the management and directors which contain comments and recommendations on the financial statement Contents of audit report: Auditor report on financial statement contains clear opinion based on the assessment of record. Audit report draw on a complete pattern which gives the clear view to its users. The main contents of audit report as follow. Untitled contents.JPG 4.2: Different qualifications in report: There are two types of reports one is unqualified or unmodified report and the second is qualified or modified report. 1: An unqualified audit report gives assurance to its users and gives true and fair of the financial statement and there is no material mistakes are in it. An unqualified report extract by laws and rule under companies act 1985. Which contain followings? Proper accounting records All information and explanations Details of directors benefits Particulars of loans and other transactions 2: Qualified report: On the qualified report auditor give two types of opinions. Matters that affect the auditors opinion Matter that do not affect the auditors opinion Matters that affect the auditors opinion Auditor may not be give appropriate opinion because of some circumstances like insufficient material of financial statement. And others factors are as follow. There is any limitation of scope in auditors work. It may be material or pervasive Disagreement with management it may be material or pervasive These two factors farther divide into two branches. A limitation of scope may lead to disclaimer of opinion. A disclaimer opinion should be expressed when the limitation of scope is so material or pervasive when auditor do not obtain any evidence related to that to express his opinion on the financial statement. Disagreement may leads to adverse opinion. It should be expressed when effect of disagreement is material and pervasive when some misleading or incomplete information in the financial statement. Matters that do not affect the auditors opinion In some circumstances auditor may give unqualified opinion because of the uncompleted information in the financial statement in this case auditor write a paragraph is called as emphasis of matter describing a fundamental uncertainty and then give an opinion on that. 4.3: Management letter: MANAGMENT LETTER The Board of Directors, ABC CO Alpha Co Limited, certified accountants 15 Essex Road 29 High Street, London, EC1N 2HB

Short Story evaluation template

A good short story includes the following: Interesting & appropriate title plot Theme / message Narrative style: telling a story Structure: Introduction, development, conflict, climax, resolution / conclusion Strong Introduction & conclusion: Introduction hooks the reader, conclusion leaves a lasting Impression on the reader. Conflict/ Issue / problem: Introduced & resolved. Suspense: The story must hold the reader's Interest.The problem presented early In the story Is developed steadily so that the reader's curiously Is stimulated; the reader then becomes more and more Involved In the story. Suspense reaches the highest point at the climax: this is the point where the problem Is resolved In some way. This then leads to the resolutions of the story. Tense: clear and consistent Distinctive tone: formal, informal, chatty, lively, exciting etc.. Strong, interesting and varied characters Narrator: who tells the story?Clear point of view: first / third person Paragraphs Good punctuation, spelling & grammar Setting: time & place Varied range of expression: adjectives, verbs, similes, metaphors, sensual images language, color, varied sentence length (short & long: allows description and creates tension & suspense) Dialogue: gives a good insight into characters, life styles, personalities, relationships Proof read: have you answered who, what, when, where, why & how questions Resolution: open or closed ending.

Human Resource Planning

HR Planning: * The process for ensuring that the HR requirements of an organization are identified and plans are made for satisfying those requirements. * Planning for the personnel needs of an organization based on internal activities and external environment * How many people? What sort of people? Definitions: * HRP determines the human resources required by the organization to achieve its goals. It is â€Å"the process of ensuring that the human resource requirements of an organization are identified and plans are made for satisfying those requirements† – Bulla & Scott. It is the process, â€Å"including forecasting, developing and controlling, by which a firm ensures that it has the right number of people and the right kind of people at the right places at the right time doing the work for which they are economically most useful† – E. B. Geisler. * It is a strategy for the acquisition, utilization, improvement and preservation of the human resources of an enterprise. It is the activity of the management to coordinate the requirements for and the availability of different types of employees.This involves ensuring that the firm has enough of the right kind of people at the right time and also adjusting the requirements to the available supply. Objectives of HR Planning: * To ensure quality and quantity of HR at the right time and the right place * To ensure optimum utilization of human resources * To avoid understaffing and overstaffing Importance: * Reservoir of Talent * Expansion/ Contraction * Cutting costs * Succession Planning MANPOWER PLANNING MAKES FOR DIFFERENT PURPOSES AT DIFFERENT LEVELS: MACRO-LEVEL NATIONAL SECTOR – WISE INDUSTRY – WISE MICRO- LEVEL ORGANISATION LEVELOrganizational Objectives & Policies: * Downsizing / Expansion * Acquisition / Merger / Sell-out * Technology up gradation / Automation * New Markets & New Products * External Vs Internal hiring * Training & Re-training * Union Constraints HRP includes four factors: * Quantity- How many people do we need? * Quality- Which skills, knowledge and abilities do we need? * Space-Where do we need the employees? * Time-When do we need the employees and for how long do we need them? Steps in HRP: * Forecasting future people needs * Forecasting the future availability of people * Drawing up plans to match supply with demandHR Demand Forecast: Process of estimating future quantity and quality of manpower required for an organization. * External factors – competition, laws & regulation, economic climate, changes in technology and social factors. * Internal factors – budget constraints, production levels, new products & services, organizational structure & workforce factors. Forecasting Techniques: * Expert forecasts * Trend Analysis * Workforce Analysis * Workload Analysis * Job Analysis Supply Forecasting: * Internal Supply ( Skill Inventory) * Age, gender, education, experience, training, job assignments, past perfor mance, future potential. External Supply Important barometers of Labor Supply: * Net migration into and out of the area * Education Levels of the workforce * Demographic Changes in the population * Technological developments and shifts * National and regional employment rates * Actions of competing employers * Govt. policies, regulations and measures * Economic forecasts for the next few years * Attractiveness of the area/ industry THE PROCESS OF HUMAN RESOUCE PLANNIG GENERAL OVERVIEW: BUSINESS STRATEGIC PLANS RESOURCING STRATEGY PLANNING DEMAND / SUPPLY FORECASTING MANPOWER TURNOVER ANALYSIS WORK ENVIRONMENT ANALYSIS HUMAN RESOURCE PLANSOPERATIONAL EFFECTIVENESS ANALYSIS RESOURCING RETENTION FLEXIBILITY PRODUCTIVITY WORK ENVIRONMENT THE MANPOWER PLANNING PROCESS–FROM THE ORGANISATIONAL VIEW POINT: COMPANY OBJECTIVES AND STRATEGIC PLANS MARKET FORECASTS PRODUCTION OBJECTIVES / CAPITAL PROCESS FINANCE PLAN MANPOWER ANALYSIS INVENTORY EMPLOYMENT PRODUCTIVITY ORGANISATION MANPO WER FORECASTS (FUTURE SITUATION) OVERALL UNIT BUDGET MANAGEMENT MANPOWER MANPOWER APPROVAL MANPOWERFORECAST FORECAST ESTIMATES TOP MANAGEMENT APPROVAL MANPOWER OBJECTIVES AND POLICIES MANPOWER PLANS AND PROGRAMMES RECRUITMENT & SELECTION, CARER PLANNING, PERFORMANCE MANAGEMENT, TRAINING, RETIREMENT ANALYSIS, REDUNDANCIES etc. Formulating HR Plans: * Recruitment Plans * Redeployment Plans * Redundancy Plans * Training Plan * Productivity Plan * Retention Plan Example of the Basic Human Resources Planning Model: Organizational Objectives Human Resource Requirements Human Resource Programs Feasibility Analysis 1 2 3 4 5 Example of the Basic Human Resource Planning Model: Open new product lineOpen new factory and distribution system Develop staffing for new installation Production workers Supervisors Technical staff Other managers Recruiting and training programs feasible Transfers infeasible because of lack of managers with right skills Recruit skilled workers Develop technical trainin g programs Transfer managers from other facilities Develop new objectives and plans Recruit managers from outside Too costly to hire from outside 1 2 3 4 3 5 Forecasting as a Part of Human Resource Planning: DEMAND FORECASTING SUPPLY FORECASTING Determine organizational objectives Demand forecast for each objective Aggregate demand forecastDoes aggregate supply meet aggregate demand? Go to feasibility analysis steps Choose human resource programs External programs Recruiting External selection Executive exchange Internal programs Promotion Transfer Career planning Training Turnover control Internal supply forecast External supply forecast Aggregate supply forecast No Yes Manpower flow in an organization: Inflow Outflow Job Transfers Job recruits Job Relocations Job Hopping Transfers(out) Retirement VRS Scheme Discharge/ Dismissal Termination of service Resignations HR Pool in the Organization Internal Labor Supply: * Analysis of Manning/ Staffing Tables. Replacement Charts- Present incumbents, potential replacements. * Skills Inventory-education, interests, experience, skills, etc. * Succession Planning. * Turnover Analysis. * Wastage Analysis- Retirements, resignation, deaths, dismissals- Labor turnover Index, Stability Index, etc. Trend Analysis: * Projections-Basing it on Organizational Sales * Workforce Analysis- last 5 years * Workload Analysis * Job Analysis Job Analysis: * A systematic process by which information is collected and analyzed with respect to tasks, duties and responsibilities of the jobs within the organization * Job Analysis: What is to be done? How is it to be done? * Under what conditions is the job to be done? * What skills, knowledge and competencies are required to perform the job? * Job Content: Duties, responsibilities, job demands, machines, tools, equipment, performance standard * Job Context: Physical, organizational ad social context, working conditions, work schedule * Human Requirement: Job related knowledge, skills, educatio n, experience, personal attributes Components of Job Analysis: Job Description: written summary of the content and context of the job * Job Specification: Written statement of the knowledge, skills and abilities and other human requirements Questions in Job Analysis Interviews: * What is your job? * What are the major duties of your job? * What are the responsibilities of your job? * What physical locations do you work in? * Under what environmental conditions do you perform your job? * What are the skills, knowledge and experience requirements of your job? * What are the physical and emotional demands that the job makes on you? * What is the performance standards expected on your job? Human Resource Planning Human Resource (HR) Planning is the practice of determining and analysing the requirement for and supply of workforce in order to achieve the organisation’s goals and objectives, fulfil its mission and reach its vision (Mathis & Jackson, 2000). HR planning predicts forces that will affect the availability and requirement of employees in the future. This process will result in top executives having superior analysis of human resource measurement for its decision making; HR expenditure being decreased due to the fact that management can forecast imbalances prior to them becoming costly; additional time will be available to place skills since requirements are predicted and analysed before staffing is done; excellent opportunities are present to comprise female and ethnic groups in upcoming developments; training of new managers can be improved. The outcomes of these can be calculated and can be used for the evaluation of the accomplishments of HR planning (Mathis & Jackson, 2000). Human resource planning is a course of action that will aim to facilitate the organisation’s plan in recruiting, improvement and training, substitution, cross-functional development and management of programs for benefits and rewards. Subsequently to guarantee in building the best valuable human resource plan, the organisation should analyse the necessity of a strategic business plan, work proficiency plan, workforce planning, training and improvement planning, career development planning and planning for right-sizing (Macaleer & Shannon, 2003). Undeniably because of this analysis in HR planning, it is essential to have a sufficient Human Resource Information System (HRIS). The purpose of this is providing accurate, balance and on time information for the process. Now a computer-based system should provide a form of information about human resources necessary for strategic business decision making. This system reflects the relationship between work requirements, employee’s individual skills and levels of performance. In this instance, the information system serves as simple reflections of reality which will help develop better and effective business decisions which are known results in the codification of knowledge (Liff, 1997). In HR planning, external environmental forces should be considered such as present technology, political climate, economic situation, legal issues, social responsibility and cultural differences. Besides these external considerations are extremely important to HR activities especially, if HR planning is globally implemented. The serious pressures that are involve in a business are scarcity of talents, fast shifting technology, government regulations, environment, health, safety and changes in the market. In this situation, the human resource planning innovations of the company are affected. This will make sure that the organisation has the right work force with the right skills in the right jobs at the right moment. There is no argument that human resource planning should be associated with the strategic goals of the company. Hence, human resource planning is an important factor in managing an organisation competently and successfully. Accordingly, HR planning positively improves organisation performance if the HR plan is strategy-based and human resource is a convincing strategic collaborator (Macaleer & Shannon, 2003). Most parts of the world may be in recession and economies are in disorder will result in worldwide effects on organisations and businesses. Any type of HR planning is presented with a surmountable differences of opinion connected with unpredictable and uncertain times. In this case, if the planning is done by HR professionals who have superior knowledge of magnitude and quality of essential resources needed for revitalization, there is optimism of future positive outcomes. According to Robert A. Simpkins (2009), an organisational adviser and educator, there are two types of plans. One is designed to guarantee ‘business continuity’ in the appearance of manmade or natural catastrophe. Second is a plan that is framed for the ‘uncertainty’ of the business environment. HR planning is the most critical part of the organisation’s strategic plans for the reason that observing and adjusting for environmental changes will make the success of the process. All the drivers of the company’s internal and external environment are altering at an accelerating speed including advancements in technology with respect to hardware, software and connectivity, globalization, shifting of sources and consumers, changing competition, changes in markets, the alteration of demographics, change of population lifestyle, the macro and micro changes in economics and the progressively more bewildering government and international regulations (Simpkins 2009). Businesses have the desire to stay significant in the face of consumers and stakeholders. Mostly, the organisations that maintained their importance have built remarkable HR plans that are continually reviewed and modernized. Regrettably, other businesses build better folders that compose overall strategic human resources plans that are short of any back-up planning, and these stay behind on the shelf gathering dust for years, inappropriate to a present shifting business climate. Finally, Simpkins (2009) concludes that an organisation needs to design a communicable HR plan that is not detailed enough to slow down operation. Since HR professionals are with higher-level of understanding, the group will have the elasticity to adjust what will take place in the future. The solution to a positive result is to keep HR plan flexible (Simpkins, 2009). Human resources issues have been the first among all business issues to affect the outcome of a business organisation. Human resources have risks and these risks are the challenges that resulted from managing your employees, processes and procedures. Therefore by dealing with these risks in HR and finance, one can make positive organisational outcomes. On the other hand, if these issues are not addressed appropriately these possibly will cause major harm to the business (Steffee, 2008). Public personnel management research and practices increasingly focus on creative human resource management (HRM) strategies for recruiting individuals with Information Technology (IT) expertise and retaining employees with institutional knowledge, particularly in light of impending retirements. Some agencies face unique workforce demographic challenges, while others face shifts in missions or technologies. For these reasons, the U. S. Office of Personnel Management relaxed some regulations to allow federal agencies to meet their staffing needs (Mastracci, 2009, p. 19). With regards to staffing needs, workforce planning is the course of action that companies utilize to recognize and deal with the staffing implications of their strategic human resources plans or change of business plans. Workforce planning has a sole objective, to develop a long term perspective within which short term workforce decisions can be achieved efficiently. Staffing strategy is a long term plan that makes sure that availability of employees matches its requirement for employees. Staffing plans illustrate short term plans which an organisation will make in the immediate future to deal with staffing gaps and excesses. By implementing this procedure, the businesses can make certain it has the accurate quantity of people, with the appropriate skill, in position at the right moment. Workforce planning can facilitate the execution of business changes and innovations. The growth in organisations is anticipated overtime during the workforce planning phases. This process is essential in determining the staffing that would be required for growth that will make sure the needed skills will be obtainable to accomplish those development goals. It also allows a business company to construct and implement downsizing plans in the best efficient method. The absence of this strategy makes it hard to identify staffing reductions that have a positive effect on the future of the organisation (Bechet, 2008). Rightsizing or downsizing or organisational decimation is a persistent strategic human resource practice for the last thirty years (Gandolfi, 2008). This refers to the planned removal of big quantity of workforce intended to improve organisational efficiency. In fact, this process is a commonly accepted company solution in times of financial difficulties of the organisation. Although studies show enough indication that rightsizing companies is not generally a successful method of reaching goals of optimum output and maximum profit. However, rightsizing sometimes cannot be avoided; workforce reduction ought to be a management means of last resort rather than first option. For the duration of an economic recession, an organisation should think of all its options and examine the viability and applicability of cost-reduction alternatives before considering rightsizing. In fact predicting a business decline can be very hard, therefore, organisations have the immediate reaction rather than forecasting economic downturns (Gandolfi, 2008). Take the case of IBM, although the company planned to steer clear of downsizing its workforce however, the company declared plans of workforce reduction and by the early 1990’s IBM right sized its organisation by decreasing its employment by 40,000 at that time alone. However, IBM made an effort to become reactive by changing products and attempted to acquire the promptness and responsibility edges of fast reacting manufacturers (Greer, 2001). On the other hand, back in the 1980’s a small number of organisations marked workforce planning and marked as part of their human resource strategy. AT&T and some large oil firms were the models of this. Due to the fact that having a large volume of employees, these organisations called for some forms of workforce planning. AT&T made recognition for its succession planning, evaluation and career advancement programs. Rightsizing and reorganising achieved momentum for this time period. Strategic human resource was beginning to expand and become increasingly strategic because of the fast growing economy and globalisation at the end of the decade (Gubman, 2004). In another case, similar to any big organisations, Eastman Kodak has tried with a variety of human resource planning programs for the past decades. One of the successful programs centred on workforce requirements. HR planning by that time was perceived as a method to make certain that the right number and right kind of employees were at the right position at the right moments. Skills assessments were believed to be the suitable base for HR planning. Similar to any firm, Kodak discovered that there were no general definitions of HR planning. The company realised that they ‘borrowed, adapted, discovered and created’ their way to an approach to HR planning that was aligned to the market situation at that time and be reactive to its changes (Bennet & Brush, 2007). We have developed a framework and process for thinking about and doing HR planning, which I’ve labelled: â€Å"HR planning in â€Å"3D. † The three dimensional environment at Eastman Kodak – diversity, decentralisation, and dynamism – has significantly affected the character and objectives of the HR planning process (Bennet & Brush, 2007, p. 46). In this concept, the human resource function at Eastman Kodak Company was restricted with the goals on magnifying the strategic dimensions of human resource management. In this situation, HR is reshaped as a foundation of market competitive edge and new HR planning procedures were built to strengthen this edge. In the 1990’s, the implementation of this procedures required new HR abilities. The company’s made efforts to utilize HR planning to create a tougher and more aggressive corporation (Bennet & Brush, 2007). We have found several key integrative elements which, from an HR standpoint, seem to make sense in a â€Å"3D† environment. These elements are: corporate management themes; HR planning processes; and HR competencies. Working together, in an ensemble of influence and activity, these elements help to create, sustains, and reinforces strategic business unity (Bennet & Brush, 2007, pp. 48-49). Corporate management themes facilitate in building a focus for a united business environment to achieve its objectives. As of HR planning processes, planning is staged at the corporate and business points. In this process, Eastman Kodak Company is creating efficient HR staff and on this level, this will make the company’s HR planning a ‘competitive weapon in our business arsenal’ (Bennet & Brush, 2007). In the belief that the existing process of uniting and sharpening the corporation’s HR goals will result in considerable outcomes over the decades by concentrating our efforts and finances and giving to the corporation’s evolution. In HR competencies, HR planning is designed to support the Kodak Company by developing its ability to face the future and having the objective for improvement of Corporate Relations. An efficient production HR team, a competent HR planning process and the corporate themes put together will create unity of goals and objectives and create production’s capability to implement strategy. On the whole, the Kodak Company started to distinguish the advancement and positive results as the outcome of knowledge acquired on this process. As Kodak Company has started to achieve its goals, there is an opportunity for transformation of HR functions. The corporation anticipate that successful HR planning, in a ‘3D environment’, will be Kodak’s ‘vehicle for landing safely in the 21’st century’ (Boroski, 1990). The point of view on the Annual HR Strategic Planning Process of Corning Incorporated is that the HR staff employs to make HR investments and services the main concern in support with business needs. Overtime, this procedure has contributions from Human Capital Planning process, HR objectives and other organisation innovations. To efficiently attached HR strategy with business strategy a Human Capital Planning process was created in Corning Incorporated. The outcome gave managers tools and skills for ability development and gave HR a method of determining requirements over the organisation. To allow the determination of the skill that will affect the positive outcome of business strategy, HR planning should find out the quantity of employees needed and determine talent gaps. Incorporating both the workforce planning and operating plan process have facilitated to create a more aligned global HR function for Corning Incorporated. Important components of a good HR planning process are composed of different methods for collecting information; corporate strategy input from top executives; direction from top managers and business participation from each business facilitated by HR function. Furthermore, placement of the HR planning process with the business strategy procedures enhances HR’s capacity to support the functions it presents with the requirements for its market Bennet & Brush, 2007). In the early 1990’s, in order to meet Colgate-Palmolive Company’s objective of ‘becoming the best truly global consumer products company’ (Khanna & Randolph, n. d. ) it human resources made the building of its human resources strategy. The corporation is continually dedicated to developing the human resources for sustainable competitive edge in the global market. The HR strategy team was grouped into Geographic Excellence, Category Excellence and Functional Excellence. The Global Human Resources Business Plans is nothing until it is put into action. Colgate should consider consumer’s needs in order to accomplish the innovations of HR planning. HR plays an important part to assist Colgate employees to continually improve. HR makes an effort with management to build training, career planning, performance development, communications and reward systems. The process will make sure that Colgate employees have the chance for advancement, empowerment and continually improve its abilities (Smith, Boroski & Davis, 1992). On other respects, the organisation that is considering outsourcing, HR planning staff should be active partners of workforce planning processes. In the present economic situation, active human resource planning processes integrating flexible workforce preparations are adapted to a much greater degree. Outsourcing is not only part of workforce planning besides it is also a tool in human resource planning. HR planners should be part of the organisational change: evaluation, contract negotiation, transition and stabilisation as these control decisions of the process. HR planning should have the control of the decisions and as the effect of its absence of this practices may result in failures (Khanna & Randolph, 2005). The social responsibility of business encompasses the economic, legal, ethical and discretionary expectations that society has of organisations at a given point in time. The social responsibilities of a business include to produce goods or services, to make a profit, to obey the laws and regulations, to act ethically, to consider the public good in every decision that is made and to place ethics above personal gains. To be socially responsible a person or business must consider all aspects of society when making a decision. (Clark & Seward, 2000, p. 2) In human resource planning the process should incorporate the highest level of social responsibility. As Milton Friedman maintains that a business organisation has no social responsibilities other than to get the highest possible profits (Ramlall, 2009). In spite of this belief, now there is a general awareness among business organisations that sustainable achievement and stockholders share value cannot be materialised by maximising pr oduction but rather by having social responsible attitude (Ramlall, 2009). In another case, human resource should consider employee participation for good governance and corporate social responsibility. As an evidence of its importance is that, it is the basis as a legal tool in composing international institutions to regulate global corporations. In spite of this, business corporations make a general view in making HR procedures regarding the implementation of corporate social responsibility policies and personal views on employee relations that will affect the overall view of labour relations (Daugareilh, 2008). For multinational corporations like Enron, WorldCom and Citigroup, ethics are the most important aspect as an organisation. Everyday all kinds of organisations have to face some kind of moral issue that has the making of a scandal that sometimes will end up in the multimedia business sections. In today’s era, it is a challenge to confront moral dilemmas such as workforce retention, attracting people, promotion, pay, sexual harassment and other HR practices. How a business corporation will respond to these moral issues will affect organisational environment and will also incite legal actions and will result a negative perception from investors and consumers. Human resource planning practises call for not only reaching organisational objectives besides it will also institute and sustain these processes around ethical grounds (Kubal, Baker & Coleman, 2006). HR staff should have the foresight and the character to incorporate in its practises the various value systems in a business corporation. Although this is not just idealism, global competitions compel HR orientation to focus on profit. HR planning practices must consider decisions that are driven by the business or driven for the business. HR should lead as the guardians of the organisation’s strategic ability. Likewise HR practises must also be the guardians of the whole organisation’s ethical and moral integrity (Wright & Snell, 2005). Unquestionably, in having human resource management program it must recognize laws and regulations in dealing with its people. This will make the legal environment of human resources. Due to the fact that this is a complicated aspect of the organisation, this increasingly involves Human Resource Management. Persistent labour laws must be taken into consideration in overall Human Resource Planning formulation because in practising legal compliance is usually the source of strategic edge in the human resource management point of view (Greer, 2001). Human resource management policies and practices are designed to decide employee’s disagreements and make workplace justice. Similarly, an ethical decision to arrive at a solution to this dilemma is the innate character of human resource management practices and has brought about changes to Australian labour laws. Human Resource management role as a ‘strategic partner’ and also the one who will look after employees’ welfare cannot be seen as a neutral overseer of workplace disputes. That is why a development of a code of ethics should be considered when creating human resources planning processes (Van Gramberg &Teicher, 2006). Take the case in workforce resizing under human resource planning processes, there are legal implications in this situation. With regards to employing and terminating people in an organisation, there is training involved that covers different fair employment and antidiscrimination laws. A typical case in this matter was the case of United Steelworkers of America v. Weber (1979). Brian Weber sued Kaiser Aluminum and his union for racial discrimination (Clardy, 2003). On the whole, Human Resource (HR) planning is the process of combining human resource procedural plans with strategic business plans. HR planning is integrated along the whole of the business planning process. After identifying business goals and objectives, HR planning practices deal with building the workforce, capabilities and management needed to implement the strategic plans. HR planning is created to make sure that the organisation has the important ability to compete in the business world considering the unpredictability of today’s economy. External environment considerations such as economic, social, legal, cultural, political, ethics and technology should be taken into account since this will influence HR planning. The concept of HR planning of Eastman Kodak, Corning and Colgate Palmolive is to develop organisational capability that both will facilitate the innovation of human resource management strategy and integrating this with the companies’ business strategy. Human Resource Planning HR Planning: * The process for ensuring that the HR requirements of an organization are identified and plans are made for satisfying those requirements. * Planning for the personnel needs of an organization based on internal activities and external environment * How many people? What sort of people? Definitions: * HRP determines the human resources required by the organization to achieve its goals. It is â€Å"the process of ensuring that the human resource requirements of an organization are identified and plans are made for satisfying those requirements† – Bulla & Scott. It is the process, â€Å"including forecasting, developing and controlling, by which a firm ensures that it has the right number of people and the right kind of people at the right places at the right time doing the work for which they are economically most useful† – E. B. Geisler. * It is a strategy for the acquisition, utilization, improvement and preservation of the human resources of an enterprise. It is the activity of the management to coordinate the requirements for and the availability of different types of employees.This involves ensuring that the firm has enough of the right kind of people at the right time and also adjusting the requirements to the available supply. Objectives of HR Planning: * To ensure quality and quantity of HR at the right time and the right place * To ensure optimum utilization of human resources * To avoid understaffing and overstaffing Importance: * Reservoir of Talent * Expansion/ Contraction * Cutting costs * Succession Planning MANPOWER PLANNING MAKES FOR DIFFERENT PURPOSES AT DIFFERENT LEVELS: MACRO-LEVEL NATIONAL SECTOR – WISE INDUSTRY – WISE MICRO- LEVEL ORGANISATION LEVELOrganizational Objectives & Policies: * Downsizing / Expansion * Acquisition / Merger / Sell-out * Technology up gradation / Automation * New Markets & New Products * External Vs Internal hiring * Training & Re-training * Union Constraints HRP includes four factors: * Quantity- How many people do we need? * Quality- Which skills, knowledge and abilities do we need? * Space-Where do we need the employees? * Time-When do we need the employees and for how long do we need them? Steps in HRP: * Forecasting future people needs * Forecasting the future availability of people * Drawing up plans to match supply with demandHR Demand Forecast: Process of estimating future quantity and quality of manpower required for an organization. * External factors – competition, laws & regulation, economic climate, changes in technology and social factors. * Internal factors – budget constraints, production levels, new products & services, organizational structure & workforce factors. Forecasting Techniques: * Expert forecasts * Trend Analysis * Workforce Analysis * Workload Analysis * Job Analysis Supply Forecasting: * Internal Supply ( Skill Inventory) * Age, gender, education, experience, training, job assignments, past perfor mance, future potential. External Supply Important barometers of Labor Supply: * Net migration into and out of the area * Education Levels of the workforce * Demographic Changes in the population * Technological developments and shifts * National and regional employment rates * Actions of competing employers * Govt. policies, regulations and measures * Economic forecasts for the next few years * Attractiveness of the area/ industry THE PROCESS OF HUMAN RESOUCE PLANNIG GENERAL OVERVIEW: BUSINESS STRATEGIC PLANS RESOURCING STRATEGY PLANNING DEMAND / SUPPLY FORECASTING MANPOWER TURNOVER ANALYSIS WORK ENVIRONMENT ANALYSIS HUMAN RESOURCE PLANSOPERATIONAL EFFECTIVENESS ANALYSIS RESOURCING RETENTION FLEXIBILITY PRODUCTIVITY WORK ENVIRONMENT THE MANPOWER PLANNING PROCESS–FROM THE ORGANISATIONAL VIEW POINT: COMPANY OBJECTIVES AND STRATEGIC PLANS MARKET FORECASTS PRODUCTION OBJECTIVES / CAPITAL PROCESS FINANCE PLAN MANPOWER ANALYSIS INVENTORY EMPLOYMENT PRODUCTIVITY ORGANISATION MANPO WER FORECASTS (FUTURE SITUATION) OVERALL UNIT BUDGET MANAGEMENT MANPOWER MANPOWER APPROVAL MANPOWERFORECAST FORECAST ESTIMATES TOP MANAGEMENT APPROVAL MANPOWER OBJECTIVES AND POLICIES MANPOWER PLANS AND PROGRAMMES RECRUITMENT & SELECTION, CARER PLANNING, PERFORMANCE MANAGEMENT, TRAINING, RETIREMENT ANALYSIS, REDUNDANCIES etc. Formulating HR Plans: * Recruitment Plans * Redeployment Plans * Redundancy Plans * Training Plan * Productivity Plan * Retention Plan Example of the Basic Human Resources Planning Model: Organizational Objectives Human Resource Requirements Human Resource Programs Feasibility Analysis 1 2 3 4 5 Example of the Basic Human Resource Planning Model: Open new product lineOpen new factory and distribution system Develop staffing for new installation Production workers Supervisors Technical staff Other managers Recruiting and training programs feasible Transfers infeasible because of lack of managers with right skills Recruit skilled workers Develop technical trainin g programs Transfer managers from other facilities Develop new objectives and plans Recruit managers from outside Too costly to hire from outside 1 2 3 4 3 5 Forecasting as a Part of Human Resource Planning: DEMAND FORECASTING SUPPLY FORECASTING Determine organizational objectives Demand forecast for each objective Aggregate demand forecastDoes aggregate supply meet aggregate demand? Go to feasibility analysis steps Choose human resource programs External programs Recruiting External selection Executive exchange Internal programs Promotion Transfer Career planning Training Turnover control Internal supply forecast External supply forecast Aggregate supply forecast No Yes Manpower flow in an organization: Inflow Outflow Job Transfers Job recruits Job Relocations Job Hopping Transfers(out) Retirement VRS Scheme Discharge/ Dismissal Termination of service Resignations HR Pool in the Organization Internal Labor Supply: * Analysis of Manning/ Staffing Tables. Replacement Charts- Present incumbents, potential replacements. * Skills Inventory-education, interests, experience, skills, etc. * Succession Planning. * Turnover Analysis. * Wastage Analysis- Retirements, resignation, deaths, dismissals- Labor turnover Index, Stability Index, etc. Trend Analysis: * Projections-Basing it on Organizational Sales * Workforce Analysis- last 5 years * Workload Analysis * Job Analysis Job Analysis: * A systematic process by which information is collected and analyzed with respect to tasks, duties and responsibilities of the jobs within the organization * Job Analysis: What is to be done? How is it to be done? * Under what conditions is the job to be done? * What skills, knowledge and competencies are required to perform the job? * Job Content: Duties, responsibilities, job demands, machines, tools, equipment, performance standard * Job Context: Physical, organizational ad social context, working conditions, work schedule * Human Requirement: Job related knowledge, skills, educatio n, experience, personal attributes Components of Job Analysis: Job Description: written summary of the content and context of the job * Job Specification: Written statement of the knowledge, skills and abilities and other human requirements Questions in Job Analysis Interviews: * What is your job? * What are the major duties of your job? * What are the responsibilities of your job? * What physical locations do you work in? * Under what environmental conditions do you perform your job? * What are the skills, knowledge and experience requirements of your job? * What are the physical and emotional demands that the job makes on you? * What is the performance standards expected on your job? Human Resource Planning Human Resource (HR) Planning is the practice of determining and analysing the requirement for and supply of workforce in order to achieve the organisation’s goals and objectives, fulfil its mission and reach its vision (Mathis & Jackson, 2000). HR planning predicts forces that will affect the availability and requirement of employees in the future. This process will result in top executives having superior analysis of human resource measurement for its decision making; HR expenditure being decreased due to the fact that management can forecast imbalances prior to them becoming costly; additional time will be available to place skills since requirements are predicted and analysed before staffing is done; excellent opportunities are present to comprise female and ethnic groups in upcoming developments; training of new managers can be improved. The outcomes of these can be calculated and can be used for the evaluation of the accomplishments of HR planning (Mathis & Jackson, 2000). Human resource planning is a course of action that will aim to facilitate the organisation’s plan in recruiting, improvement and training, substitution, cross-functional development and management of programs for benefits and rewards. Subsequently to guarantee in building the best valuable human resource plan, the organisation should analyse the necessity of a strategic business plan, work proficiency plan, workforce planning, training and improvement planning, career development planning and planning for right-sizing (Macaleer & Shannon, 2003). Undeniably because of this analysis in HR planning, it is essential to have a sufficient Human Resource Information System (HRIS). The purpose of this is providing accurate, balance and on time information for the process. Now a computer-based system should provide a form of information about human resources necessary for strategic business decision making. This system reflects the relationship between work requirements, employee’s individual skills and levels of performance. In this instance, the information system serves as simple reflections of reality which will help develop better and effective business decisions which are known results in the codification of knowledge (Liff, 1997). In HR planning, external environmental forces should be considered such as present technology, political climate, economic situation, legal issues, social responsibility and cultural differences. Besides these external considerations are extremely important to HR activities especially, if HR planning is globally implemented. The serious pressures that are involve in a business are scarcity of talents, fast shifting technology, government regulations, environment, health, safety and changes in the market. In this situation, the human resource planning innovations of the company are affected. This will make sure that the organisation has the right work force with the right skills in the right jobs at the right moment. There is no argument that human resource planning should be associated with the strategic goals of the company. Hence, human resource planning is an important factor in managing an organisation competently and successfully. Accordingly, HR planning positively improves organisation performance if the HR plan is strategy-based and human resource is a convincing strategic collaborator (Macaleer & Shannon, 2003). Most parts of the world may be in recession and economies are in disorder will result in worldwide effects on organisations and businesses. Any type of HR planning is presented with a surmountable differences of opinion connected with unpredictable and uncertain times. In this case, if the planning is done by HR professionals who have superior knowledge of magnitude and quality of essential resources needed for revitalization, there is optimism of future positive outcomes. According to Robert A. Simpkins (2009), an organisational adviser and educator, there are two types of plans. One is designed to guarantee ‘business continuity’ in the appearance of manmade or natural catastrophe. Second is a plan that is framed for the ‘uncertainty’ of the business environment. HR planning is the most critical part of the organisation’s strategic plans for the reason that observing and adjusting for environmental changes will make the success of the process. All the drivers of the company’s internal and external environment are altering at an accelerating speed including advancements in technology with respect to hardware, software and connectivity, globalization, shifting of sources and consumers, changing competition, changes in markets, the alteration of demographics, change of population lifestyle, the macro and micro changes in economics and the progressively more bewildering government and international regulations (Simpkins 2009). Businesses have the desire to stay significant in the face of consumers and stakeholders. Mostly, the organisations that maintained their importance have built remarkable HR plans that are continually reviewed and modernized. Regrettably, other businesses build better folders that compose overall strategic human resources plans that are short of any back-up planning, and these stay behind on the shelf gathering dust for years, inappropriate to a present shifting business climate. Finally, Simpkins (2009) concludes that an organisation needs to design a communicable HR plan that is not detailed enough to slow down operation. Since HR professionals are with higher-level of understanding, the group will have the elasticity to adjust what will take place in the future. The solution to a positive result is to keep HR plan flexible (Simpkins, 2009). Human resources issues have been the first among all business issues to affect the outcome of a business organisation. Human resources have risks and these risks are the challenges that resulted from managing your employees, processes and procedures. Therefore by dealing with these risks in HR and finance, one can make positive organisational outcomes. On the other hand, if these issues are not addressed appropriately these possibly will cause major harm to the business (Steffee, 2008). Public personnel management research and practices increasingly focus on creative human resource management (HRM) strategies for recruiting individuals with Information Technology (IT) expertise and retaining employees with institutional knowledge, particularly in light of impending retirements. Some agencies face unique workforce demographic challenges, while others face shifts in missions or technologies. For these reasons, the U. S. Office of Personnel Management relaxed some regulations to allow federal agencies to meet their staffing needs (Mastracci, 2009, p. 19). With regards to staffing needs, workforce planning is the course of action that companies utilize to recognize and deal with the staffing implications of their strategic human resources plans or change of business plans. Workforce planning has a sole objective, to develop a long term perspective within which short term workforce decisions can be achieved efficiently. Staffing strategy is a long term plan that makes sure that availability of employees matches its requirement for employees. Staffing plans illustrate short term plans which an organisation will make in the immediate future to deal with staffing gaps and excesses. By implementing this procedure, the businesses can make certain it has the accurate quantity of people, with the appropriate skill, in position at the right moment. Workforce planning can facilitate the execution of business changes and innovations. The growth in organisations is anticipated overtime during the workforce planning phases. This process is essential in determining the staffing that would be required for growth that will make sure the needed skills will be obtainable to accomplish those development goals. It also allows a business company to construct and implement downsizing plans in the best efficient method. The absence of this strategy makes it hard to identify staffing reductions that have a positive effect on the future of the organisation (Bechet, 2008). Rightsizing or downsizing or organisational decimation is a persistent strategic human resource practice for the last thirty years (Gandolfi, 2008). This refers to the planned removal of big quantity of workforce intended to improve organisational efficiency. In fact, this process is a commonly accepted company solution in times of financial difficulties of the organisation. Although studies show enough indication that rightsizing companies is not generally a successful method of reaching goals of optimum output and maximum profit. However, rightsizing sometimes cannot be avoided; workforce reduction ought to be a management means of last resort rather than first option. For the duration of an economic recession, an organisation should think of all its options and examine the viability and applicability of cost-reduction alternatives before considering rightsizing. In fact predicting a business decline can be very hard, therefore, organisations have the immediate reaction rather than forecasting economic downturns (Gandolfi, 2008). Take the case of IBM, although the company planned to steer clear of downsizing its workforce however, the company declared plans of workforce reduction and by the early 1990’s IBM right sized its organisation by decreasing its employment by 40,000 at that time alone. However, IBM made an effort to become reactive by changing products and attempted to acquire the promptness and responsibility edges of fast reacting manufacturers (Greer, 2001). On the other hand, back in the 1980’s a small number of organisations marked workforce planning and marked as part of their human resource strategy. AT&T and some large oil firms were the models of this. Due to the fact that having a large volume of employees, these organisations called for some forms of workforce planning. AT&T made recognition for its succession planning, evaluation and career advancement programs. Rightsizing and reorganising achieved momentum for this time period. Strategic human resource was beginning to expand and become increasingly strategic because of the fast growing economy and globalisation at the end of the decade (Gubman, 2004). In another case, similar to any big organisations, Eastman Kodak has tried with a variety of human resource planning programs for the past decades. One of the successful programs centred on workforce requirements. HR planning by that time was perceived as a method to make certain that the right number and right kind of employees were at the right position at the right moments. Skills assessments were believed to be the suitable base for HR planning. Similar to any firm, Kodak discovered that there were no general definitions of HR planning. The company realised that they ‘borrowed, adapted, discovered and created’ their way to an approach to HR planning that was aligned to the market situation at that time and be reactive to its changes (Bennet & Brush, 2007). We have developed a framework and process for thinking about and doing HR planning, which I’ve labelled: â€Å"HR planning in â€Å"3D. † The three dimensional environment at Eastman Kodak – diversity, decentralisation, and dynamism – has significantly affected the character and objectives of the HR planning process (Bennet & Brush, 2007, p. 46). In this concept, the human resource function at Eastman Kodak Company was restricted with the goals on magnifying the strategic dimensions of human resource management. In this situation, HR is reshaped as a foundation of market competitive edge and new HR planning procedures were built to strengthen this edge. In the 1990’s, the implementation of this procedures required new HR abilities. The company’s made efforts to utilize HR planning to create a tougher and more aggressive corporation (Bennet & Brush, 2007). We have found several key integrative elements which, from an HR standpoint, seem to make sense in a â€Å"3D† environment. These elements are: corporate management themes; HR planning processes; and HR competencies. Working together, in an ensemble of influence and activity, these elements help to create, sustains, and reinforces strategic business unity (Bennet & Brush, 2007, pp. 48-49). Corporate management themes facilitate in building a focus for a united business environment to achieve its objectives. As of HR planning processes, planning is staged at the corporate and business points. In this process, Eastman Kodak Company is creating efficient HR staff and on this level, this will make the company’s HR planning a ‘competitive weapon in our business arsenal’ (Bennet & Brush, 2007). In the belief that the existing process of uniting and sharpening the corporation’s HR goals will result in considerable outcomes over the decades by concentrating our efforts and finances and giving to the corporation’s evolution. In HR competencies, HR planning is designed to support the Kodak Company by developing its ability to face the future and having the objective for improvement of Corporate Relations. An efficient production HR team, a competent HR planning process and the corporate themes put together will create unity of goals and objectives and create production’s capability to implement strategy. On the whole, the Kodak Company started to distinguish the advancement and positive results as the outcome of knowledge acquired on this process. As Kodak Company has started to achieve its goals, there is an opportunity for transformation of HR functions. The corporation anticipate that successful HR planning, in a ‘3D environment’, will be Kodak’s ‘vehicle for landing safely in the 21’st century’ (Boroski, 1990). The point of view on the Annual HR Strategic Planning Process of Corning Incorporated is that the HR staff employs to make HR investments and services the main concern in support with business needs. Overtime, this procedure has contributions from Human Capital Planning process, HR objectives and other organisation innovations. To efficiently attached HR strategy with business strategy a Human Capital Planning process was created in Corning Incorporated. The outcome gave managers tools and skills for ability development and gave HR a method of determining requirements over the organisation. To allow the determination of the skill that will affect the positive outcome of business strategy, HR planning should find out the quantity of employees needed and determine talent gaps. Incorporating both the workforce planning and operating plan process have facilitated to create a more aligned global HR function for Corning Incorporated. Important components of a good HR planning process are composed of different methods for collecting information; corporate strategy input from top executives; direction from top managers and business participation from each business facilitated by HR function. Furthermore, placement of the HR planning process with the business strategy procedures enhances HR’s capacity to support the functions it presents with the requirements for its market Bennet & Brush, 2007). In the early 1990’s, in order to meet Colgate-Palmolive Company’s objective of ‘becoming the best truly global consumer products company’ (Khanna & Randolph, n. d. ) it human resources made the building of its human resources strategy. The corporation is continually dedicated to developing the human resources for sustainable competitive edge in the global market. The HR strategy team was grouped into Geographic Excellence, Category Excellence and Functional Excellence. The Global Human Resources Business Plans is nothing until it is put into action. Colgate should consider consumer’s needs in order to accomplish the innovations of HR planning. HR plays an important part to assist Colgate employees to continually improve. HR makes an effort with management to build training, career planning, performance development, communications and reward systems. The process will make sure that Colgate employees have the chance for advancement, empowerment and continually improve its abilities (Smith, Boroski & Davis, 1992). On other respects, the organisation that is considering outsourcing, HR planning staff should be active partners of workforce planning processes. In the present economic situation, active human resource planning processes integrating flexible workforce preparations are adapted to a much greater degree. Outsourcing is not only part of workforce planning besides it is also a tool in human resource planning. HR planners should be part of the organisational change: evaluation, contract negotiation, transition and stabilisation as these control decisions of the process. HR planning should have the control of the decisions and as the effect of its absence of this practices may result in failures (Khanna & Randolph, 2005). The social responsibility of business encompasses the economic, legal, ethical and discretionary expectations that society has of organisations at a given point in time. The social responsibilities of a business include to produce goods or services, to make a profit, to obey the laws and regulations, to act ethically, to consider the public good in every decision that is made and to place ethics above personal gains. To be socially responsible a person or business must consider all aspects of society when making a decision. (Clark & Seward, 2000, p. 2) In human resource planning the process should incorporate the highest level of social responsibility. As Milton Friedman maintains that a business organisation has no social responsibilities other than to get the highest possible profits (Ramlall, 2009). In spite of this belief, now there is a general awareness among business organisations that sustainable achievement and stockholders share value cannot be materialised by maximising pr oduction but rather by having social responsible attitude (Ramlall, 2009). In another case, human resource should consider employee participation for good governance and corporate social responsibility. As an evidence of its importance is that, it is the basis as a legal tool in composing international institutions to regulate global corporations. In spite of this, business corporations make a general view in making HR procedures regarding the implementation of corporate social responsibility policies and personal views on employee relations that will affect the overall view of labour relations (Daugareilh, 2008). For multinational corporations like Enron, WorldCom and Citigroup, ethics are the most important aspect as an organisation. Everyday all kinds of organisations have to face some kind of moral issue that has the making of a scandal that sometimes will end up in the multimedia business sections. In today’s era, it is a challenge to confront moral dilemmas such as workforce retention, attracting people, promotion, pay, sexual harassment and other HR practices. How a business corporation will respond to these moral issues will affect organisational environment and will also incite legal actions and will result a negative perception from investors and consumers. Human resource planning practises call for not only reaching organisational objectives besides it will also institute and sustain these processes around ethical grounds (Kubal, Baker & Coleman, 2006). HR staff should have the foresight and the character to incorporate in its practises the various value systems in a business corporation. Although this is not just idealism, global competitions compel HR orientation to focus on profit. HR planning practices must consider decisions that are driven by the business or driven for the business. HR should lead as the guardians of the organisation’s strategic ability. Likewise HR practises must also be the guardians of the whole organisation’s ethical and moral integrity (Wright & Snell, 2005). Unquestionably, in having human resource management program it must recognize laws and regulations in dealing with its people. This will make the legal environment of human resources. Due to the fact that this is a complicated aspect of the organisation, this increasingly involves Human Resource Management. Persistent labour laws must be taken into consideration in overall Human Resource Planning formulation because in practising legal compliance is usually the source of strategic edge in the human resource management point of view (Greer, 2001). Human resource management policies and practices are designed to decide employee’s disagreements and make workplace justice. Similarly, an ethical decision to arrive at a solution to this dilemma is the innate character of human resource management practices and has brought about changes to Australian labour laws. Human Resource management role as a ‘strategic partner’ and also the one who will look after employees’ welfare cannot be seen as a neutral overseer of workplace disputes. That is why a development of a code of ethics should be considered when creating human resources planning processes (Van Gramberg &Teicher, 2006). Take the case in workforce resizing under human resource planning processes, there are legal implications in this situation. With regards to employing and terminating people in an organisation, there is training involved that covers different fair employment and antidiscrimination laws. A typical case in this matter was the case of United Steelworkers of America v. Weber (1979). Brian Weber sued Kaiser Aluminum and his union for racial discrimination (Clardy, 2003). On the whole, Human Resource (HR) planning is the process of combining human resource procedural plans with strategic business plans. HR planning is integrated along the whole of the business planning process. After identifying business goals and objectives, HR planning practices deal with building the workforce, capabilities and management needed to implement the strategic plans. HR planning is created to make sure that the organisation has the important ability to compete in the business world considering the unpredictability of today’s economy. External environment considerations such as economic, social, legal, cultural, political, ethics and technology should be taken into account since this will influence HR planning. The concept of HR planning of Eastman Kodak, Corning and Colgate Palmolive is to develop organisational capability that both will facilitate the innovation of human resource management strategy and integrating this with the companies’ business strategy.