University education should be free Research Paper

University education should be free - Research Paper Example ss amount of money per public college student and state funding of the students and universities has been lowered or even cut to half as in California. â€Å"Education has long been seen as a principal source of economic mobility. But for years now public education, and especially public higher education has been under attack† (Reiff). Several educational reforms and financial planning could be carried out to make university education free for the students, because it would not only facilitate the students but also help in lowering the overall cost of educational budget. The fees for tuition, boarding have been inflating for the past 20 years, inspite of that the public universities have to make cuts in the various services and educational programmes in order to compensate for the deficiencies in the budget. Free university education for every person would be a possible solution to the current inflation and economic dearth. â€Å"Not means-tested, not cheap, not subsided, but free. For everybody† (Reiff). This could be made possible by implementing the tax payment, hypothetically 6 percent to the university which would provide the undergraduate degree. Those who earned more would pay more and who earned less would have to pay less, but at the end every person would have the privilege of having an undergraduate degree. Students will not have to work long hours in order to finance their university education, which not only affects their performance but also puts them under large debts they cannot pay (Reiff). Inability of United States to provide free higher education proves to be a downfall when compared to other developed countries which provide free university education. University education is not only an important determinant of the economic progress but also determines the employment rate in the state. â€Å"Currently, only 30% of Americans who start college or university end up graduating, and this represents a huge waste of time and money† (B. Samuels). If as

Comparison between Saudi Accounting Standards (SOCPA) and IFRS Dissertation

Comparison between Saudi Accounting Standards (SOCPA) and IFRS - Dissertation Example Comparison between Saudi Accounting Standards (SOCPA) and IFRS.The present unrelenting global recession that originated from the US and extended globally revealed the nascent close links that existing amongst international financial and economic sectors.The present unrelenting global recession that originated from the US and extended globally revealed the nascent close links that existing amongst international financial and economic sectors. The wayward acts of business leaders aided by aberrant accountants as depicted in the Enron and WorldCom scandals in 2001 and the subprime mortgage crisis exposed that financial accounting practices have to be strictly scrutinized globally to avoid any such repetition. Subsequently the diverse local accounting associations in accord with the International Accounting Standards Board (IASB) led by the EU instigated the International Financial Reporting Standards (IFRS) (Yoon, 2009). These novel guidelines were intended to have harmonised standardiz ed regulations to steer accountants and organisations worldwide. However, the implementation of IFRS has met a raft of challenges in assorted jurisdictions including the Kingdom of Saudi Arabia due to cultural, social-economic and religious beliefs. The accounting history in Saudi Arabia can be traced to the 14th Hijri century (1930) when through a royal decree it was established that accounting records should be upheld. The issuance of CPA regulations commenced in 1974 and the Saudi Organization for Certified Public Accountants (SOCPA) was initiated in 1992 through a royal decree No.M12... The issuance of CPA regulations commenced in 1974 and the Saudi Organization for Certified Public Accountants (SOCPA) was initiated in 1992 through a royal decree No.M12 (SCOPA, 2011). SOCPA has been responsible for developing and setting accounting standards or compliance with the generally accepted accounting principles (GAAP) of Saudi Arabia as well as CPA exams, training, research, publications etc (Al-Aqeel, 2009). Keywords SOCPA-GAAP, Shariah and Islamic financial model, IAS/IFRS standards, standardisation Research Question What are the main areas of divergence and convergence between the Saudi Organization for Certified Public Accountants (SOCPA) and the International Accounting Standards (IAS) and International Financial Reporting Standards  (IFRS) standards? Aims This study aims at establishing a comparison between the SOCPA accounting standards and the IAS) and IFRS and probable evolution of SOCPA standards in view of the adoption of the universal international guidelines . The study will thus explore the convergence and divergence of the two standards in addition to examining the historical evolution of the accounting and auditing fields in Saudi Arabia. A critical scrutiny of the available literature as well as comprehensive field study will be conducted amongst organisations operating within the country. The Objectives of the Research This study will attempt to cover the gaps in previous studies that have scantily covered the region while offering recommendations on areas that can be transformed for more effective standardisation as well as for further studies. The study will therefore endeavour to understanding the convergence and divergence between

Competitive position and performance of Soft Drinks Industry 03082 Essay

Competitive position and performance of Soft Drinks Industry 03082 - Essay Example The discussion has provided a clear image about the organisations and their last five years financial performances. It has evaluated the non-financial performances to assess the future performance of the organisations. The study has provided essential recommendations for the organisations to improve their future performance. The soft drink market is the highly growing industry sectors of the UK with 44.8% market share. In comparison to 2013, the overall consumption of different soft drink brands within the UK has witnessed a modest increase of 0.9%. Approximately 48% of consumers in the UK prefer different brands of carbonated soft drink rather than other beverages. Over 37% of the household of the UK are replacing alcoholic beverages with the carbonated soft drink during their meal time (Ford, 2014). The UK soft drink market consists of wide range of product options such as carbonated drinks, flavoured juices, ready-to-drink beverages, packaged drinking water and energy drinks (British Soft Drink Association. 2014). The carbonated soft drink (CDS) market possesses the largest portion, i.e. 50.3%, of the UK soft drink industry. The major players of the UK CDS sector include Britvic Plc., Nichols Plc. and A. G. Barr Plc. which own respectively 43%, 2% and 3% of the overall market share by revenue (Britis h Soft Drink Association. 2013). Though the market consists of a huge number of local organisations, it is still dominated by different international players such as Coca-Cola Company and PepsiCo Inc (Steen and Ashurst, 2008). The range of soft drinks on the shelves of retail outlets is rapidly growing which is giving people a wider choice than ever. Therefore, this situation has fuelled fierce competition within the local brands to secure a competitive position within the UK market. The strong competition in the market is also influencing the major local players to indulge in different research

Comparison between Saudi Accounting Standards (SOCPA) and IFRS Dissertation

Comparison between Saudi Accounting Standards (SOCPA) and IFRS - Dissertation Example Comparison between Saudi Accounting Standards (SOCPA) and IFRS.The present unrelenting global recession that originated from the US and extended globally revealed the nascent close links that existing amongst international financial and economic sectors.The present unrelenting global recession that originated from the US and extended globally revealed the nascent close links that existing amongst international financial and economic sectors. The wayward acts of business leaders aided by aberrant accountants as depicted in the Enron and WorldCom scandals in 2001 and the subprime mortgage crisis exposed that financial accounting practices have to be strictly scrutinized globally to avoid any such repetition. Subsequently the diverse local accounting associations in accord with the International Accounting Standards Board (IASB) led by the EU instigated the International Financial Reporting Standards (IFRS) (Yoon, 2009). These novel guidelines were intended to have harmonised standardiz ed regulations to steer accountants and organisations worldwide. However, the implementation of IFRS has met a raft of challenges in assorted jurisdictions including the Kingdom of Saudi Arabia due to cultural, social-economic and religious beliefs. The accounting history in Saudi Arabia can be traced to the 14th Hijri century (1930) when through a royal decree it was established that accounting records should be upheld. The issuance of CPA regulations commenced in 1974 and the Saudi Organization for Certified Public Accountants (SOCPA) was initiated in 1992 through a royal decree No.M12... The issuance of CPA regulations commenced in 1974 and the Saudi Organization for Certified Public Accountants (SOCPA) was initiated in 1992 through a royal decree No.M12 (SCOPA, 2011). SOCPA has been responsible for developing and setting accounting standards or compliance with the generally accepted accounting principles (GAAP) of Saudi Arabia as well as CPA exams, training, research, publications etc (Al-Aqeel, 2009). Keywords SOCPA-GAAP, Shariah and Islamic financial model, IAS/IFRS standards, standardisation Research Question What are the main areas of divergence and convergence between the Saudi Organization for Certified Public Accountants (SOCPA) and the International Accounting Standards (IAS) and International Financial Reporting Standards  (IFRS) standards? Aims This study aims at establishing a comparison between the SOCPA accounting standards and the IAS) and IFRS and probable evolution of SOCPA standards in view of the adoption of the universal international guidelines . The study will thus explore the convergence and divergence of the two standards in addition to examining the historical evolution of the accounting and auditing fields in Saudi Arabia. A critical scrutiny of the available literature as well as comprehensive field study will be conducted amongst organisations operating within the country. The Objectives of the Research This study will attempt to cover the gaps in previous studies that have scantily covered the region while offering recommendations on areas that can be transformed for more effective standardisation as well as for further studies. The study will therefore endeavour to understanding the convergence and divergence between

Hydrotherapy Case Essay Example for Free

Hydrotherapy Case Essay Introduction This annotated bibliography is based upon three journal articles, all of which address the question, is hydrotherapy as effective as land based exercise for lower limb conditions? Hydrotherapy, water based exercise performed in a heated pool and will be analysed to determine whether it is an appropriate and beneficial type of physical therapy. Search Process Once the topic of hydrotherapy was of interest, keywords such as effectiveness of hydrotherapy and benefits of hydrotherapy for lower limbs were used in search engines such as Google Scholar and SciVerse. Once articles appeared to be of relevance to the guiding question, the abstracts of each of these articles were read and only those that were easily understood, were interesting and matched closely to the guiding question were selected to be used in the bibliography. After sorting approximately 5 articles that were of relevance to the guiding question, they were then searched for in the VU Library so their full text could be read, as there was only an abstract available when searching through Google Scholar and SciVerse. After reading the 5 articles in full the decision was made on three by how relevant they were to the guiding question and having slight similarities to each other also helped in the decision making process. The three articles that make up the annotated bibliography each compare hydrotherapy to land based exercise for patients suffering from a certain lower limb condition. The first article compares the two types of therapies for patients with osteoarthritis and whether their strength and physical function will be improved by which type of therapy. The second compares hydrotherapy to land based exercise for patients who have undergone a total knee replacement where as the final article bases its investigation on whether water therapy can be as effective as land based exercise for patients who have osteoarthritis in the knee. Each article used a different type of study design. Article 1 Foley, A, Halbert, J, Hewitt, T, Crotty, M, 2003. Does hydrotherapy improve strength and physical function in patients with osteoarthritis—a randomised controlled trial comparing a gym based and a hydrotherapy based strengthening programme. EULAR Journal, 62, 1162-1167. The aim of this article was to compare the effects of a hydrotherapy resistance exercise program with a gym based resistance exercise program focusing on strength and function in the treatment of osteoarthritis. It consisted of participants who were randomised into one of three groups: hydrotherapy (n = 35), gym (n = 35), or control (n = 35). There were 105 participants, 52 (49.5%) were women and 53 males. Having such an even number of both men and women allowed the study to be evenly distributed leaving little judgement of being one gender dominated which may effect the studys results. The mean (SD) age of the sample was 70.9 years. Originally it was decided to have only 22 subjects in each group as a sample size of 66 was required however, the sample size calculation was based on the assumption of an effect size of 1.0 with a level of 0.05 and 90% power. Therefore, to allow for drop outs and injuries, this sample was increased to 35 people in each group. This proved to be beneficial to the study as there were several subjects that discontinued with the study. Being prepared with a higher sample size to allow for subjects failing to attend would leave the study with very few subjects to test, therefore increasing the numbers to more than what was needed prepared any unsuspecting drop outs if they occurred. The warm up in the land based exercise group involved about four minutes of stationary cycling. The strengthening exercises included seated bench press, hip adduction and abduction, knee extension, and double leg press. It can be suggested that the strength exercises for land based focused more on lower limb and quadricep muscles such as double leg press with a resistance of 10 RM compared to hydrotherapy which was more focused on ROM and hip exercises such as hip extension and flexion, knee extension and flexion, hip abduction and adduction and knee cycling. It would be expected that land based groups quadricep muscles would be stronger as their exercises were more related to strengthening this area. As one of this studys major testing methods was to test the strength of the quadriceps, it should have focused on more quadriceps strengthening exercises for the water based group to complete to ensure both groups were evenly distributed with similar exercises. One of the strengths of this study was that the exercise intensity between the two intervention groups were closely matched as much as possible. However, it was stated that progressive overloading of the musculature and loading through the eccentric phase of muscle contraction is not possible in water as it is on land. Therefore, the exercise intensity would not have been as high in the water based group, hence the greater increases in strength are seen in the gym group. To balance this difference, the hydrotherapy program had an underlying aerobic training component, as higher and faster repetitions were used to increase the exercise intensity. Furthermore, the hydrotherapy group continuously worked for the full half hour session, moving immediately from one exercise to the next. Although this helped to keep both mediums on a level field, a limitation to this modification was that the water based participants heart rates were not measured suggesting that it may have been difficult to assess if they were exercising at a higher and more vigorous intensity compared to the land based exercise group. Furthermore, the land based group participants may have been exercising with just as much intensity as the water based group which would suggest they would be doing even more work than the water based group. It can be suggested that one of the limitations of this study was that it may have been too short in duration of the entire study. Only running for 6 weeks may have been too little time to be able to show obvious improvements within the subjects lower limb strength and aerobic endurance levels. Although improvements were seen with both groups it may have been beneficial to continue to a longer period for further improvements to be shown. Another limitation to this study was that only participants who could provide their own transport to the rehabilitation hospital where the study took place three times a week were eligible to take part in the trial. This would have made it difficult for those who may have wanted to participate but were excluded due to not being able to drive. Having osteoarthritis in the knee and hip joints may prevent some subjects from driving therefore limiting them form taking part in this trial. It may be beneficial for this study to have the hospital organise transportation services for subjects that would have been eligible to participate but were unable to due to transportation. This article has high relevance to the guiding question as it is based closely on comparing hydrotherapy to land based exercises and shows that hydrotherapy is just as effective when dealing with osteoarthirtis as land based exercises. Article 2 Harmor, A, Naylor, J, Crosbie, J, Russell, T, 2009. Land-Based Versus Water-Based Rehabilitation Following Total Knee Replacement: A Randomized, Single-Blind Trial. Arthritis Rheumatism (Arthritis Care Research), 61, 184-191. The aim of this article is to compare outcomes between land-based and water-based exercise programs delivered in the early subacute phase up to 6 months after total knee replacement. This study was a randomized single-blind trial of patients undergoing physiotherapy after primary total knee replacement surgery was conducted in a metropolitan public hospital. All patients provided voluntary, written informed consent prior to study enrollment and were allocated into either land based or water based program with the use of a random number generator. Outcome measures were assessed at baseline (2 weeks post surgery), after 6 weeks of rehabilitation treatment, and at 26 weeks post surgery. It was determined that a sample size of 40 patients per group would provide 80% power to detect a 20% difference between groups in 6-minute walk distance, at a significance level of P 0.05. Therefore, 102 patients were recruited to allow for a 25% dropout rate. This was a positive implication made by the conductors of the study as there were several subjects that were unable to complete the full 26 week trial. The primary outcome measured at each assessment was the 6-Minute Walk test and the secondary outcomes were stair climbing power (SCP), the Western Ontario and McMaster Universities (WOMAC) Osteoarthritis Index, a visual analog scale (VAS) for pain in the operated knee, passive knee joint range of motion (ROM), and edema of the knee. One of the strengths of using the 6-Minute Walk as the primary outcome measurement was because it has a high efficiency of test–retest reliability and responsiveness after total knee replacement and permits decision making at an individual patient level. It was also beneficial because as the clients were recovering from knee replacement surgery, it was a non invasive, less intense outcome measure test. The patient is able to walk at their own pace and does not involve using an extreme amount of strength and effort which could put a high amount of pressure of their effected area. Walking not only allows the patients to become well practiced with their gait mobility but as it was re tested, did not put a high amount of pressure on the patient as it did not involve high amounts of pain on the newly replaced knee. This functional test for mobility-impaired older adults, in whom leg power is more important than strength for mobility, may be an optimal tool for measuring the magnitude of impairment and effects of therapy, and stair climb power test has good reliability and responsiveness after total knee replacements. Although the stair climb power test is a reliable test it can be suggested that it may be slightly dangerous and strenuous for elderly patients to complete especially after undergoing knee replacement surgery. 8 flights of 10 steps may seem daunting for elderly individuals especially if they need to use gait aid up and down the stairs which could become uncomfortable and awkward, therefore this test could have been modified to a smaller amount of steps instead of a large flight of stairs or another test that tests lower limb power could have been used in its place such as sit to stand test. In addition to the group exercise programs, all patients were instructed on a simple home exercise program, which was recommended to be undertaken daily and consisted of general active ROM exercises and walking as tolerated. However it was discovered that the home exercise program compliance was not formally monitored nor was the intensity of the exercises stated for the home program. Therefore it cannot be certain that the exercise prescription was similar for both land based and water based groups or even of sufficient amount to generate physiologic change. As the home exercises were not monitored it could be suggested that not all participants even completed the program on a daily basis while at home. If these home programs were monitored and logged by the subjects and also were made clear with the correct intensity to use this may have altered the results of the study and could have benefited the subjects further by improving in the measured outcome tests. One of the positives of this study was that during the outcome measures the patients were assessed by a blinded assessor so there was no bias shown to either group. However, this could also have been a weakness within the study as it was discovered that on a few occasions unblinding assessments occurred due to the initial blinded assessor being absent. This could have effected the outcome measure results for those particular tests that were held by the unblinded assessors. These results could have then effected the final results of the study favouring more so to one particular group. Another strength of this study was that most of the passive lower limb measurements were able to be re tested during the middle and end of the study and would be reliable tests. Knee edema was estimated by circumferential measurements at 4 locations (apex, midline, superior border, and 4 cm proximal to the superior border of the patella) with the knee in extension. The 4 measures were averaged for each knee and used as the knee edema outcome measure. These measurements which were very precise and specific to the affected area and would be a beneficial test to note the improvements and changes made around the affected knee area. An exclusion in this study which may have resulted in being a limitation to the trial was that there was no control group. Which would have made it difficult to compare the two trial groups as there was nothing to compare them to besides each other. It could suggest that having a control group would have made it easier to see improvements of each trial group compared to those who did not participate in either group. It could have provided a comparison to those who underwent knee replacement surgery and were not doing any physical activity program during the subacute stage. This may have showed actual significance of participating in physical activity compared to being sedentary and provided an indication if the subjects in the study were actually improving due to the exercises or if it was only due to their natural healing process. One of the limitations to this study was that during the water based program the hydrotherapy pool that was used was heated to a mean SD temperature of 25Â °C. Generally, the temperature should be increased to approximately 32–36Â °C for hydrotherapy for patients with knee and hip arthritis and recommended for reducing musculoskeletal stiffness. It was discovered that hydrotherapy could have produced more favourable results if the pool temperature was warmer. Not only would it have been more beneficial for the patients with their rehabilitation and recovery for reducing muscle stiffness but would have felt far more comfortable in the warmer water which would have made the program more inviting, hence reducing the nu mber of drop outs in the study. Another limitation involved in this trail was that patients who were not proficient in English were excluded from answering the WOMAC questionnaires which were used by the patients to answer questions in relation to pain, stiffness and functionality. Therefore this resulted in 8 participants in the land based and 9 in the water based groups that were excluded from this part of the study. This became a limitation because patients of language were able to be included in this study up until the questionnaires and reviews were being conducted. Furthermore, it could be suggested that having an interpreter or family member to assist with asking the patient the questions would ensure they were given the opportunity to complete the WOMAC questionnaire just as all the other participants had and may have even changed or effected the results slightly by there answers. Following the questionnaires, complications from the study were monitored up to 26 weeks post surgery using a standardized question form administered through a patient interview at review clinics or via a followup phone call after discharge. By reviewing the patients with a question form, it can indicate that those of non English speaking background would be again excluded from this part of the study. However, if these patients were still asked the questions the patient may not have fully understood the questions and given an incorrect answer. Furthermore the patient themselves may have questions they would like to ask the physical therapist about their recovery and would not be abel to communicate that across to the therapists. Therefore having someone who can understand them would be beneficial. . Follow up phone calls over the phone only allows for subjective assessments to be made which could lead to serious concerns if the reviewer is unable to see the patient. The patient may need to be further assessed or monitored objectively to ensure they are progressing throughout the study and finished the study without any further damage occurring and to ensure they are not in any pain due to the exercise program. The reviewer needs to see the patients surgical area to ensure the area has not been harmed or declined in the healing process from the studys exercise regime and to ensure they have recovered well after the program. It can be presumed that interviewing over the phone could be dangerous and too risky to assess the patients and should be sought out to ensure all reviews are done in person. Allowing patients who may not be fluent in English to participate in the study, may result in misinterpreting important information when reviewing patients or even while they are participating in the sessions. Again, having an interpreter on hand for those who are unable to communicate well enough with the assessors and instructors would be beneficial for both parties to ensure all information is passed on correctly with no misunderstandings occurring. This article was closely based on the guiding question as it gives a specific look at whether hydrotherapy is as effective or even more effective for patients recovering from a knee replacement to improve their gait mobility and knee range of motion. Article 3 Silva, L, Valim, V, Pessanha, A, Oliveira, L, Myamoto, S, Jones, A, Natour, J, 2007. Hydrotherapy Versus Conventional Land-Based Exercise for the Management of Patients With Osteoarthritis of the Knee: A Randomized Clinical Trial . Physical Therapy, 88, 12-21. The aim of this article was to evaluate the effectiveness of hydrotherapy in subjects with osteoarthritis of the knee compared with subjects with osteoarthritis of the knee who performed land-based exercises. This study was a randomized clinical trail where patients with osteoarthritis of the knee were selected from the Rheumatology Outpatient Clinics at SÃ £o Paulo Hospital and were invited to participate in this study. Sixty-four participants were included in the study. Thirty-two participants (30 female, 2 male) were randomly assigned to the water-based exercise group, and 32 participants (29 female, 3 male) were randomly assigned to the land-based exercise group. A noticeable difference is the very high number of females in the study, this could suggest that it was a limitation as it may have been beneficial use more male participants to have an even distribution of both genders as this may have effected the results and the outcomes of the tests. Within this study both programs had the same types of exercise were used for both. Land based exercises were adapted to be performed underwater in order to exercise the same muscles. The exercises used for both groups included stretching and strengthening of the major muscle groups of the lower limbs, as well as gait training. Both groups had 50 minute training sessions 3 times a week for 18 weeks. This suggests a strength of the study as having the same type of program for both groups would even both groups and by using the same muscle groups throughout the entire programs allows for an balanced investigation where no groups is focusing more on one aspect of their body. This allows to truly investigate which medium actually is more effective when testing the muscular strength and mobility of the lower limbs. An area of limitation was the lack of a control group to compare with the 2 exercise treatment groups. The authors did however take not having a control group into consideration, and stated that because there is considerable evidence that land based exercises are effective in patients with osteoarthritis of the knee, they decided to compare hydrotherapy with the gold standard of exercise intervention. However, the lack of a control group meant that it was unable to determine whether the improvements in both groups resulted from exercise or other factors, such as the duration of therapy or the degree of participant attention or motivation. Nevertheless, it was believed that most of the improvement seen was attributable to the interventions used, as osteoarthritis is a degenerative disease and would be expected to cause a progressive worsening of the participants’ conditions. It may still have been beneficial to include a control group to prove that their study was accurate and improvements were actually made due to the exercise programs. The reduction in pain found in both groups is a very important benefit for such patients. Although we believe that this improvement occurred due to the strengthening of the leg muscles, we cannot affirm this due to the fact that we did not directly assess the strength of these muscles, as our primary objective was to assess improvement regarding pain and quality of life. We had expected pain to decrease more in the water-based exercise group than in the land-based exercise group. However, reductions in pain were found in both groups, thereby failing to demonstrate a greater benefit in the water-based exercise group and showing that water-based exercise is a real option for patients with OA of the knee. A positive of this studys method was that when assessing pain, it was assessed at the time of evaluation instead of assessing the pain experienced during the previous week. It suggests that this method may be a better representation of the pain experienced during daily activities compared to measuring pain experienced during the previous week. This is a positive outcome as it provides the assessors with answers to their patients pain as it was occurring and did not have to try and recall how they felt after their previous sessions. At times, pain can be present and concerning the patient however once it has been relieved it becomes forgotten and assessors may consider this valuable information about their pain levels. Another strength of this study was the use of the number of NSAIDs as a good quality measure for the assessment of pain. Patients were allowed to use sodium diclofenac to relieve pain during their sessions, however, it was discovered that the use of this medication was decreased significantly in both groups by the third month of the study, and a further reduction was seen in the fourth month in the water-based exercise group. Overall, a 50% reduction in sodium diclofenac use was observed by the end of the study. This was an effective and precise way of determining the patients pain levels throughout the study. From this it could be proven that patients pain levels were decreasing due to their exercise programs and the decrease in pain relief intake. This article was of close relevance to the guiding question as it provided information relating to the effectiveness of hydrotherapy compared to land based exercises. It proved that hydrotherapy was as effective as land based programs through pain level testing for patients with osteoarthritis. Summary In all three articles patients improved equally well in most outcome measures comparing land based with hydrotherapy. In the first article is was stated that neither mode was clearly superior to the other as both showed improvements and gained strength. Similarly, the second article showed findings of both being effective ways of treating lower limb conditions. However, not one medium was more superior than the other. The final article indicate that water based and land based exercises reduced pain and improved function in patients with osteoarthritis of the knee and that water based exercise was superior to land based exercise for relieving pain before and after walking. These studies findings indicated that hydrotherapy is a suitable and effective way of exercising for patients with lower limb conditions as water buoyancy reduces the weight that joints, bones and muscles have to bear. Aquatic exercises have been widely used in physical therapy programs, especially when exercising under normal conditions of gravity is difficult and painful. Water buoyancy reduces the weight that joints, bones, and muscles have to bear. The warmth and pressure of the water also reduce swelling and increase blood circulation. Consequently, an underwater environment allows early active mobilization and dynamic strengthening. Reflection on Process On reflection of this process, there were many challenges that were presented. Throughout analysing the articles more knowledge may have been needed when critiquing the statistical analysis of the articles. Being able to find positives and negatives within the results areas of the articles proved to be difficult. Some of the barriers that occurred during this process was that not all relevant articles that proved to be interesting and closely matched the guiding question were unable to be viewed in full. This proved to be a difficult process and only some articles were found in the VU Library that had full text available.

Evaluating Human Resource Planning At Shandrani Hotel

Evaluating Human Resource Planning At Shandrani Hotel For any business to perform well, it must acquire and optimize the deployment of people with talent. Identifying the right talent to fill particular positions and roles is critical to an organizations effective functioning. All, too often, though, businesses fail to devote sufficient attention to this issue. Organizations and jobs will never be the same eternally. Changes are based on the global economy, on changing technology, on our changing work force, on cultural and demographic changes, and on the changing nature of work itself. We need to learn new skills and develop new abilities, to respond to these changes in our lives, our careers, and our organizations. HR planning is a decision making process that combines three important activities which are: identifying and acquiring the right number of people with the proper skills, motivating them to achieve high performance and creating interactive links between business objectives and people planning activities. The purpose of this assignment is to document on the human resource planning at Shandrani Hotel as HR planning is based on the belief that people are an organizations most important strategic resource. We will try to show how far theory can be put into practice as it is difficult to predict the future and also the policies and strategies within the organization can shift suddenly from one priority to the other. Moreover there is lack of evidence that Human Resource Planning really works as there has been little research evidence of increased use or of its success. To assess future requirement of new staff both in terms of numbers and of levels of skills and competences, formulating and implementing plans to meet those requirements through proper recruitment and training. Due to huge competition and globalisation around the world, managers have, to train and develop their employees to make them more efficient in the workplace. Human resource planning refers to the process of employing the right person for the right job. In all industry, organisation have now realised the importance of human resource planning, and all organisation may have different approach to HRP, however, this assignment lays focus in one particular sector, that is the tourism sector. Tourism sector which is labour intensive compared to other industries, for instance, sugar industry which is machine intensive. Therefore the application of human resource planning shall differ and be applied according to the need of the organisation. Chapter 1 gives an idea about what is the position of tourism in Mauritius, we can therefore deduce from past figures that tourism industry is growing, thus very profitable for Mauritian economy Chapter 2 defines the Human Resource planning since its year of introduction to its actual use in the market. We have compiled the views of various theorists on HRP. Chapter 3 shows the procedures followed to gather information for the assignment, with particular reference to Shandrani Resort and Spa. Chapter 4 gives an overview about Beachcomber group and presents Shandrani Resorts and Spa. Chapter 5 will focus on the process of Human Resource Planning at Shandrani Resort and Spa. CHAPTER 1: OVERVIEW OF TOURISM SECTOR IN MAURITIUS The tourism sector, besides facing cut-throat competition knew an excellent performance for the first semester of 2010. Figures from the Central Statistical Office (CSO) of Mauritius has revealed that tourists arrivals for the period January-June 2010, has attained its 439,150 compared to 413,504 in the corresponding year of 2009, thus representing an increase of 6.2%. The tourism industry is of such paramount importance for the Mauritian economy, that the figures indicating the importance for the Mauritian economy towards GDP is expected to rise from 26.5% (MUR 77.8bn) to 32.4% (MUR216.4bn) in 2010. The credits of the massive increases go to a combination of factors, such as aggressive advertising campaigns abroad, the opening up of air access to the country coupled with the increased capacity of airlines already serving the route and the greater consensus amongst all the industry stakeholders. At the end of June 2010, there were 104 registered hotels in Mauritius, with a total room capacity of 11,362 and 23,168 bed places. For the first semester of 2010, the room occupancy rate for all hotels averaged to 64% compared to 59% in the corresponding semester of 2009 while the bed occupancy rate was 56% against 52%. Data from Bank of Mauritius indicates that gross tourism receipts for the first semester of 2010 were MUR 19,869m that is an increase of 8.5% compared to MUR18.249m for the same period of 2009. Based on data available on tourist arrivals for the first six months of the year 2010 and information gathered from various stakeholders, the Central Statistical Office (CSO) and the Mauritius Tourism Promotion Authority (MTPA) forecast of receiving nearly 1 million tourists this year, representing 5% year on year. According to Bank of Mauritius, tourism receipts for this year will be around MUR 935 millions, representing an increase of 6.3% over last year figures. Moreover, in order to tap the hospitality industry in Mauritius, major Indian hotel chains are aggressively setting up hotels in the country. According to Vijaye Haulder, Deputy Director, Mauritius Tourism Promotion Authority (MTPA), about 5 major hospitality chains in India are in talks with the Mauritian government for getting land to build hotels. All these hotels are expected to add about 1500 rooms in the next three-four years. The Sagar Hotel Group which is already running two luxury hotels in Mauritius is planning another hotel spread over 20 acres in the country. The tourism industry is a colossal pillar for the Mauritian economy because we have a lot to give, sell and share with the world. CHAPTER 2: LITERATURE REVIEW 2.0 Introducing HRP Organizations are presently operating in a rapidly changing and competitive environment. Managers have to optimize the use of the available employees in order to be competitive. HRP therefore attempts to reconcile organisations needs for resources with available supply of labour. HRP therefore results in matching people to the job, that is, the right people doing the right thing. HRP needs to be adjusted from time to time because the goals and objectives of an organization are not stable due to various uncertainties. 2.1 Defining HRP Walker (1980) defines it as à ¢Ã¢â€š ¬Ã‚ ¦a management process of analyzing an organisations human resource needs under changing conditions and developing the activities necessary to satisfy these needs. Similarly, Vetter (1967), Burrack and Mathys (1985) define it as a process aimed at assisting management to determine how the organization should move from its current staffing position to its desired position. Nel et al (2008:216) maintains that HR planning ensures that a predetermined amount of employees with appropriate skills, knowledge and abilities are available at a specified time in the future à ¢Ã¢â€š ¬Ã‚ ¦ Hr planning therefore systematically identifies what is needed to be able to guarantee their availability. As defined by Bulla and Scott (1994), it is the process for ensuring that the human resource requirements of an organization are identified and plans are made for satisfying those requirements. From the definitions of Human Resource planning proposed by the various researchers and practitioners, it is possible to attempt to define what HRP is in todays circumstances. It is in our terms a management process designed to translate strategic objectives into targeted quantitative and qualitative skill requirements, to identify the human resource strategies and objectives necessary to fulfill these requirements over both the shorter and the longer terms, As Quinn Mills indicates, human resource planning is a decision-making process that combines three important activities: 1) Identifying and acquiring the right number of people with the proper skills, 2) Motivating them to achieve high performance, and 3) Creating interactive links between business objectives and people-planning activities. However, it must be recognized that although the notion of human resource planning is well established in the HRM vocabulary it does not seem to be established as a key HR activity. As Rothwell (1995) suggests: Apart from isolated examples, there has been little research evidence of increased use or of its success. She explains the gap between theory and practice as arising from: The impact of change and the difficulty of predicting the future the need for planning may be the inverse proportion of its feasibility; The shifting kaleidoscope of policy priorities and strategies within organizations; The distrust displayed by many managers of theory or planning- they often prefer pragmatic adaptation to conceptualization; The lack of evidence that human resource planning really works.and to provide necessary feedback mechanism to assess progress. Overall the purpose of the planning is to invoke an institutional learning process and to generate information which can be utilized to support management decision-making in all staffing areas. 2.2 The process of Human Resource Planning (HRP) Organizations engage in the process of HRP to identify HR needs and the ways of meeting those needs. Business strategic plan; Defining future activity levels and initiatives demanding new skills. Resourcing strategy; Contributes to the formulation and implementation of business strategies. It refers to planning in order to achieve competitive advantage by developing intellectual capital employing more people than rivals; these people will have a wider and deeper range of skills and behave in ways that maximize their contribution-The organisation attracts such people by being an employer of choice. Scenario planning; assessing in broad terms where the organisation is going in its environment and the implications for human resource requirement. Scenario planning has been fairly described as a formal process but it can also be regarded as an informal approach to thinking about the future in broad terms, based upon an analysis of likely changes in the external and internal environment.(Armstrong 2001) The next stage in the process involves predicting how the need for and the availability of Human resource is likely to change in the future. Demand forecasting; estimating the future quantity and quality of people required. The ideal basis of the forecast is an annual budget and longer term business plan, translated into activity levels for each function and department or decisions on downsizing. Various demand forecasting methods are available and they will be analyzed below: managerial or expert judgment This is the most common method and it simply requires management to sit down and estimate the human resources necessary to achieve corporate goals. ratio-trend analysis It is carried out by identifying past trends, using statistical and mathematical techniques and project these into the future to determine requirements. work-study techniques This is effective when individual components of jobs can be measured. This job is broken down into discrete tasks, measure the time taken to complete each component and calculating the amount of labour required. modeling Mathematical modeling techniques using computers help to prepare demand forecast. Supply forecasting; measuring the number of people likely to be available from within and outside the organization having allowed for absenteeism, internal movements, and promotions among others. The forecast will be based on: 1) An analysis of the existing human resources in terms of skills, occupations 2) Forecast losses to existing resources through attrition/labour wastage. 3) Forecast changes to existing resources through internal promotions 4) Effects of changing condition of work and absenteeism 5) Source of supply from within the organization 6) Source of supply from outside the organization in national and local labour market Analysing internal human resources The review of current resources needs to cut organizational and occupational boundaries to provide inventories of skills and potential. It may be important 1) To know how many people with potential promotion exist and where they can be found 2) To know how many people have special skills and abilities in the organization 3) To identify the problems that may arise from retirement In fact the above can help to ensure that the organization is making the most efficient use of its existing resources and can help to identify any potential problem areas. Analysing external supply External supply of potential employees needs to be indentifies- some factors which can have important impacts on the supply of manpower at local and national market are: Population densities within reach of company The attractiveness of the company as a place to work in The effect of changing educational patterns, students staying longer in schools Analysing demand and supply forecasts The demand and supply forecast can then be analyzed to determine whether there are any deficits or surpluses in human resource. This provides the basis for recruitment, retention and if unavoidable, downsizing plans. It refers to the analysis of the number of people leaving the organisation. It provides data for use in supply forecasting, so that calculations can be made on the number of people lost who may have to be replaced. Moreover, an analysis of the number of leavers and the reasons behind their leaving the company will indicate whether actions are needed to improve retention rates. The most common method of measuring labour turnover is expressed as follows: Number of leavers in a specific period x 100 Average number of employees during same period This measure is used most effectively on a comparative basis and frequently provides the basis for internal and external benchmarking. Investigations into reasons for turnover are undertaken via exit interviews and leaver questionnaires or even through attitude surveys. Reasons for leaving are: More pay Better career prospects More security Poor relationships with manager or team leader Bullying, harassment Labour turnover can be very costly since it represents an opportunity cost of time spent by HR and Line Manager in recruitment, loss arising from reduce input from new starters until they are fully-trained, direct costs of introducing induction course. Work-environment analysis It refers to the analysis of the environment in which the people work in terms of scope it provides for them to use and develop their skills and achieve satisfaction. Operational effectiveness analysis Analysing productivity, the utilisation of people and the scope for increasing flexibility to respond to new and changing demand. Human Resource Plans The HR plans are derived from the resourcing strategy and takes into account data from a combination of scenario planning, demand and supply and forecasting and labour turnover analysis. Again there is a lack of certainty and predictability. The plans often have to be short term and flexible because of the difficulty of making firm predictions about HR requirement in times of rapid change. (Armstrong 2001: 375) Plans need to be prepared in the areas of resourcing, flexibility, retention, downsizing and productivity Resource planning This is primarily concerned with preparing plans for finding people from within the organisation, recruiting externally and attracting high quality candidates as the employer choice Internal resourcing is the first step to analyse the availability of suitable people from within the organisation, by referring t assessments of potential and a skill database- decisions can be made to promote, redeploy and provide extra training to eligible staffs. The recruitment plan would include the number and type of employees required to make up any deficits and when they are needed. The likely sources of recruits are colleges, advertising. Plan for trapping alternative sources such as part timers How recruitment programme will be conducted Employer of choice plan Recruitment plans should include plan for attracting good candidates by ensuring that the organization will become an employer of choice. Initiatives to become an employer of choice might include Providing opportunities for development and career progression Addressing work life balance issue Better remuneration packages Retention Plan Man Fred De Vries (cited in Williams 2000:28) stated that todays high performers are like frogs in a wheelbarrow: they can jump anytime Various organizations recognize this and are turning their attention to key staff. Retention measures can include the following: Pay and benefit competitive rates of pay, flexible benefits Recruitment and selection set appropriate standards, match people to posts, provide an accurate picture of the job Training and development good induction processes, provision of development opportunities to meet the needs of the individual and the organizations. Job design, provision of interesting work as much autonomy and ream working as possible. Management ensures that managers and supervisors have the skills to manage efficiently. Flexibility Plan Planning for increased flexibility in the use of Human Resource to enable the organization to make the best of its people and adapt swiftly to changing circumstances. Armstrong suggests that the aim of the flexibility plan should be to Provide for greater operational flexibility Improve the utilization of employees skills and capabilities Reduce employment costs Help to achieve downsizing smoothly and avoid the need for compulsory redundancies Increase productivity Thus strategies like job sharing, home working, tele working, subcontracting and employing part time workers should be implemented. Productivity Plan It sets out programmes for improving productivity and reducing employment costs in such areas as: Improving methods, systems and processes Mechanization, automation and computerization The use of financial and non financial incentives Downsizing plan The downsizing plan is implemented as last resort if all else fails It may be necessary to deal with unacceptable employment costs/surplus number of employees by downsizing. The downsizing plan should be based on timing of reductions and the process itself. The plan should set out the following: The number of people who have to go and when and where this need to take place A forecast of the likely numbers who will be volunteer to leave Arrangement for informing and consulting with employees and their trade unions 2.3 Aims of HRP Planning of human resource is extremely important as it enables the optimum use of the most valuable asset of an organization in the attainment of its objectives and goals. To find gaps and devise solutions. As we say, nobody plans to fail; they just fail to plan. To attract and retain the number of people with the appropriate skills, expertise and competencies To anticipate the problems of potential surplus and deficits of people To develop a well trained and flexible workforce, thus contributing to the organizations ability to adapt to an uncertain and changing environment To reduce dependence on external recruitment when key skills are in short supply by formulating retention as well as employee development strategies. 2.4 Factors affecting HRP Employment HRP is affected by the employment situation in the country i.e. in countries where there is greater unemployment; there may be more pressure on the company, from government to appoint more people. Similarly some company may force shortage of skilled labour and they may have to appoint people from other countries. Technical changes in the society Technology changes at a very fast speed and new people having the required knowledge are required for the company. In some cases, company may retain existing employees and teach them the new technology and in some cases, the company has to remove existing people and appoint new. Organizational changes Changes take place within the organization from time to time i.e. the company diversify into new products or close down business in some areas etc. in such cases the HRP process i.e. appointing or removing people will change according to situation. Demographic changes Demographic changes refer to things referring to age, population, composition of work force etc. A number of people retire every year. A new batch of graduates with specialization turns out every year. This can change the appointment or the removal in the company. Shortage of skill due to labour turnover Industries having high labour turnover rate, the HRP will change constantly i.e. many new appointments will take place. This also affects the way HRP is implemented. Multicultural workforce Workers from different countries travel to other countries in search of job. When a company plans its HRP it needs to take into account this factor also. Pressure groups Company has to keep in mind certain pleasure. Groups like human rights activist, woman activist, media etc. as they are very capable for creating problems for the company, when issues concerning these groups arise, appointment or 2.5 Human resource activities Human Resource (HR) planning is imperative to an organizations success. It serves as an analysis of the current and future needs of the organization. This process helps guide an organization in several areas, such as staffing, development, training, and benefits and compensation designs. Staffing Staff, or personnel, planning is one of the most common activities conducted by HR departments, according to an article on AllBusiness.com. It typically is comprised of using the current staff size and design to predict staffing levels for the upcoming year. HR departments may utilize a companys strategic plan as a resource for information. For example, if an organization intends to launch a new interactive website in the following year, the HR department will budget for additional staff to build and maintain the website. Training and Development HR departments create training and employee development plans as well. This type of planning must be conducted in advance of the companys needs in order to prepare for them, both from financial and resource perspectives. Training for new employees and product rollouts may be included. Teaching current employees new skills is considered an aspect of development. Organizations benefit from having streamlined and consistent training programs Career Development Career development is imperative in order to prepare an organization for upcoming retirements, as well as to retain long-term employees. Companies need to have a strategic plan on how they intend to replace their management with qualified leaders. This means that current employees should have career road maps and plans that incorporate both short-term and long-term goals. For example, if an organization is grooming a top, young salesperson for the management track in five years, training should begin now. This may include time management courses, classes on how to coach others and a mentor program. Downsizings When companies foresee an upcoming need to downsize, its in their best interest to have their HR departments plan for it in advance to ensure that the process is smooth and orderly, and complies with all legal requirements. This type of planning also may prevent loss of knowledge and resources. Some companies begin the downsizing process by eliminating non-essential personnel. Others lay off administrative staff, but keep money-generating positions. Organizations may be hit by lawsuits and high unemployment costs if downsizing is not strategically planned. 2.6 Advantages and disadvantages of HRP HRP, in both its traditional and more contemporary forms, can be perceived to have a number of distinct advantages. Firstly, it is argued that planning can help to reduce uncertainty as long as plans are adaptable. Although unpredictable events do occur, the majority of organizational change does not happen overnight so the planning process can provide an element of control, even if it is relatively short term. Taylor (2002 : 73-74) suggests that in the HR field there is potentially more scope for change and adaptation in six months than there is in relation to capital investment in new plant and machinery. Thus he argues that many of the assumptions about the difficulties of planning generally are less relevant to HR. Other advantages relate to the contribution of planning to organizational performance, for ex, the planning process can make a significant contribution to the integration of HR policies and practices with each other and with the business strategy, i.e. horizontal and vertical integration. Marchington and Wilkinson (2002: 280) suggest that HR plans can be developed to fit with strategic goals or they can contribute to the development of the business strategy, but conclude that either way, HRP is perceived as a major facilitator of competitive advantage. Another way that HRP can contribute is by helping to build flexibility into the organization, either through the use of more flexible forms of work or through identification of the skills and qualities required in employees. IRS (2002c) report that a number of organizations have predicted that jobs are likely to change radically over the next few years and so are using selection techniques to assess core values rather than job-specific skills. 2.7 Difficulties in implementing HRP Planners face significant barriers while formulating a Human Resource Planning. The major ones are the following: People question the importance of making human resource practices future oriented and the role assigned to the practitioners in formulation of the organisational strategies. Their argument is simple- there are people when needed offer attractive package of benefits to quit when you find them in surplus. HR practitioners are perceived as experts in handling personnel matter, but are not experts in managing business. The personnel plan conceived and formulated by the HR practitioners when enmeshed with organisational plan, might make the overall strategic plan itself defective. HR information often is incompatible with the information used in strategy formulation. Strategic planning efforts have long been oriented towards financial forecasting often to the exclusion of other types of information. Conflicting may exist between short-term and long-term HR needs. For example, there arises a conflict between the pressure of getting work done on time and the long term needs, such as preparing people assuming greater responsibilities. Many mangers are of the belief that HR needs can be met immediately because skills are available on the market as long as wages and salaries are competitive. These managers fail to recognise that by resorting to hiring or promoting depending on short term needs alone, long term issues are neglected. There is conflict between quantitative and qualitative approach to HRP. Some people view HRP as a number game designed to track flow of people across the departments. These people are strictly quantitative approach to planning. Others take a qualitative approach and focus on individual employee concerns such as promotability and career development. Best results are accrued if there is a balance between the qualitative and quantitative approaches. Non involvement of operating managers renders HRP ineffective. HRP is not strictly an HR department function. Successful planning needs a coordinated effort on the part of operating managers and HR personnel. CHAPTER 3: RESEARCH AND METHODOLOGY This chapter examines the methodology used to carry out the research survey so as to collect data for the topic under consideration that is the process of Human Resource Planning with particular reference to Shandrani Resorts and Spa, member of the Beachcomber Hotels. It involves the examination of the whole research process from beginning to end. 3.1 Problem definition A problem well defined is half-solved.Kotter. Human resource planning is assumed to consist of 4 clear steps: 1)forecasting future needs, 2)analyzing the availability and supply of labour, 3)drawing up plans to meet supply to demand, 4) monitoring the implementation of the plan. The main issue of this assignment is to analyse the process of human resource planning and the focus of the research is on the hotel industry. 3.2 Research objectives The survey was most specifically carried out at Shandrani Resort and Spa and its objective is To assess future people requirements both in terms of numbers and level of skills and competences, formulating and implementing plans to meet those requirements in terms of recruitment and training. 3.3 Research design For the purpose of this assignment, the most appropriate strategies used were exploratory and descriptive as the research is analysing the process of HRP. On a first instance, an exploratory research was made to reach a better understanding of the research of the research problem. It took the form of an in-depth interview with professionals working at Shandrani, and for the Beachcomber hotels as well. The in-depth interview took the form of a question list with open-ended questions. 3.4 Data collection methods Secondary data Secondary data were collected from books, journals, articles, and appropriate websites. Information about the hotel has been collected from Shandrani Resorts and Spa documents, namely the Beachcomber group manual and Shandranis Livret Daccueil. Primary data An interview was carried out with top management to gather primary data. A questionnaire was therefore designed for this purpose. (See Appendix) Other primary researches Interview with the Director of Shandrani . Face to face interview with Director of Human Resource. Interview with Director of Beachcomber Training Academy for 3 hours. Interview with the Quality assurance manager. Int

Chernobyl Nuclear Disaster Essay -- Chernobyl History Nuclear Essays P

Chernobyl Nuclear Disaster The Chernobyl disaster was the worst industrial disaster in the history of the world. On April 26, at 1:24am reactor number 4 at the Chernobyl plant blew up. The explosion was the result of an experiment that, due to human error, went awry. The operator at the time made the first mistake that lead to the disaster by disabling automatic shutdown mechanisms. When the operator then went to shut down the reactor from its unstable condition the poor design of the reactor and its systems caused a dramatic power surge within the reactor. Following the explosion radioactivity with an intensity equivalent to 500 of the bombs that destroyed Hiroshima at the end of World War II was measured in the atmosphere.2 Radioactive dust was carried as far away as Sweden where the disaster was first detected and reported.1 Directly after the accident, an area of 30 kilometers was declared restricted. Within this area about 116,000 people were evacuated. The numbers of people that have been affected (inclu ding but not limited to the amount of people that have died) from this disaster are not known due to poor documentation. Estimates have the number dead at about 15,000 people that have died as a direct result of the explosion. The people in the surrounding towns were exposed to radiation but the number that is questioned is how many rescue workers actually responded and were affected. Some statistics that have been studied are the affects that this disaster has had on local agriculture. Many different attempts have been made to control and clean up the contamination in local agriculture areas. Even though these attempts have been made many large areas of agriculture land are still excluded from use. The local forests con... ...ll never know. Twenty plus years has passed since the Chernobyl disaster and the United Nations recognizes three to four million children that are suffering from that disastrous day in April of 1986.8 The worldwide change that has come about since the disaster is the only positive thing we can take from it. The updated nuclear technologies and safety measures that can be attributed to Chernobyl came with one huge price, human life. Sources Cited: http://home.swipnet.se/~w~33296/EFFECTS.HTM. (#1) http://www.power-technology.com/projects/chernobyl/ (#2) http://www.nea.fr/html/rp/chernobyl/c06.html (#3) http://www.nrc.gov/reading-rm/doc-collections/fact-sheets/fschernobyl.html (#4) http://www.greenfacts.org/chernobyl/l-2/5-social-economic-impacts.htm#3 (#5) http://www.uic.com.au/nip22.htm (#7) http://www.chernobyl-international.org/ (#8)