Defilement: Human Sexual Behavior and Child

KENYATTA UNIVERSITY BACCALAUREUS LEGUM – LLB LPR 205 JUDICIAL ATTACHMENT REPORT PRESENTED IN FULFILMENT OF PART OF THE COURSE REQUIREMENTS TITLE OF REPORT: STUDENT NAME: MUTITU EVELYNE . W. STUDENT REGISTRATION No: L95S/7061/2009 WORD COUNT: 4480 ————————————————- DATE OF SUBMITTING REPORT: ————————————————- THURSDAY, 29TH SEPTEMBER 2011 ————————————————- ————————————————- I am aware of academic rules on plagiarism and state that the work covered by this report is my own and does not contain any unacknowledged work from other sources. ————————————————- PRINT NAME: MUTITU EVELYNE . W. ————————————————- SIGNATURE: ————————————————- TABLE OF CONTENTS: 1. 0: ABSTACT 1. 1: Objectives 1. 2: Method 2. 0: INTRODUCTION 3. 0: BODY 3. 1: Definition of defilement 3. 2: Background of defilement in Kenya 3. 3: Statistics on defilement in Kenya 3. 4: Perpetrators of defilement in Kenya. 3. : Age of defilement victims in Kenya 3. 6: Possible explanations as to why defilement is on the rise 3. 6. 1: Gender inequality and patriarchal notion s 3. 6. 2: Cultural practises 3. 6. 3: Poverty 3. 6. 4: Cultural and social stereotypes 3. 6. 5: Failed institutions 3. 7: Laws governing the prosecution of sexual violence against children: 3. 7. 1: The constitution 3. 7. 2: Sexual offences act, 2006 3. 7. 3: The children’s act 3. 7. 4: The criminal procedure code 3. 7. 5: The employment act 3. 8: Challenges for seeking redress in sexually assaulted children: 3. 8. 1: Slow judicial system . 8. 2: P3 and PRC form 3. 8. 3: Poor investigation and prosecution 3. 8. 4: Conflicting medical reports 3. 8. 5: Cultural and social stigma in reporting cases 3. 8. 6: Ignorance of the public 3. 8. 7: Gender desks 4. 0: CONCLUSION: 4. 1: Possible avenues of dealing with defilement 4. 1. 1: Applying the equality provisions in the new constitution 4. 1. 2: Civic education 4. 1. 3: Advanced technology in collecting evidence 4. 1. 4: Legislation to curb cultural practises encouraging defilement 4. 1. 5: Special desks in police stations for sex ually assaulted victims 4. . 6: Homes for abused children 4. 1. 7: The sexual offences act 4. 2: In summery 4. 3: Acknowledgement 4. 4: Recommendation 5. 0: References: 5. 1: Statutes 5. 2: other sources DEFILEMENT MENACES A FREQUENT GUEST IN THE CORRIDORS OF JUSTICE: 1. 0: ABSTRACT: 1. 1: OBJECTIVE: The objective of this research was to find out why the number of defilement cases is increasing daily yet most of the other crimes are decreasing. It is also meant to find out if the judiciary is doing enough to curb this social evil and if has played any role in its rise. 1. 2: METHOD: I spent two months at Limuru law court and I listened to numerous defilement trials. I held several discussions with the Magistrate and children officers and consulted numerous researches done on the same. 2. 0: INTRODUCTION: Under the SEXUAL OFFENCES ACT (2006) a person who defiles a child aged eleven years or below shall upon conviction be sentenced to imprisonment for life; if the child is aged between 12 and 15 years, the term of imprisonment shall not less than 20years; and if the child is between 16-18 years old, the defiler faces a term of no less than 15 years behind bars. These are penalties that one would hope would scare the wits out of any person who is at least of reasonably sound mind from conceiving the slightest idea of defiling a minor in Kenya, but judging from the rampant cases of defilement this is not so. The make-up of the society is that a parent gives birth to a child and natures it, teaching it to grow into a responsible human being. The teacher then takes up the responsibility of nurturing when the child is about four years of age impacting knowledge on the child. The church impacts moral values on the child and the rest of the society moulds this child in preparation for greater responsibilities in the future. A child is a vulnerable member of society as they can barely survive on their own. The society is mandated with the responsibility of protecting the child but it has abandoned that responsibility and even those closest to these children are hurting them. About one in every five reported crimes around Limuru area was a sexual offence and most of them being defilement cases. This disturbing practise has not only affected the girl child but even the boy child is no longer safe. The shocking revelation is that half of the defilement cases are by a relative followed by Close family friends, teachers and very few have strangers involved. Most of the children are defiled at their homes, at a relative’s house, on their way to school or to the shop. The home which was a safe heaven for every child is no longer safe and neither are the schools where these children spend the better part of their day. Several questions linger in the mind as one tries to figure out why Kenyan society has seemingly turned this way. Was this evil ever-present but just not reported in the way it is today? Is it a sad reality recently revealed, or a growing modern menace? Does it derive from ignorance, perversity, or just plain evil? Are these the tell-tale signs of the last days as described in the Book of Revelations as some would have it, or are they just illustrations of a decaying society? And how do we stop this abomination? One does not have to be a devout Christian to hope a millstone will be cast about the neck of each and every perpetrator before they are thrown into the water. Neither does one have to be a reactionary to believe that the development of our modern society has had a role to play. Either way, this appalling issue has to be urgently addressed. 3. 0: BODY: 3. 1: DEFINATION OF DEFILMENT: Oxford dictionary: to damage the purity or the appearance of something. Sexual Offences Act: S. 8 a person who commits an act which causes penetration with a child. . 2: BACKGROUND OF SEXUAL VIOLENCE IN KENYA: The African man has always been viewed as superior to the woman. Most of the African cultures portray the man as a superior being who should be obeyed without question. On the other hand the woman is painted as a submissive creature availed for the pleasure of men. This is aptly demonstrated in most of the Kenyan cultures. For example, the kikuyu culture calls the man mundu murume the word murume is derived from the word urume which means extremely courageous. In contrast, the woman is known as mutumia which is derived from the word tumia which means use. This is a major reason why the kikuyu man not only considers himself as the dominant sex but also sees a woman simply as a vessel for his use (Kariuki 2004). Most cultures portray the girl child as an investment and usually when her time to get married comes what matters is the bride price they will receive. Often when a girl is getting married her parents will advise her to obey her husband and take care of him lest he will demand back the bride price (Davison 1989). The boy child on the other hand is brought up being taught that it is weakness for a man to succumb to emotion as it makes you like a woman. And as most men age, they learn to cancel out or deny erotic sensations that are not specifically linked to what they think a real man is to feel (Stoltenberg 1989:33). The boys are raised up learning that a man gives instructions that should be followed without question and even couple of Kenyan communities have encouraged chastising of women. Being a man is measured through violence and sex capability. So, when masculinity is associated with aggression and sex conquest ,domineering sexual behavior and violence become not only a means of structuring power relations between men and women , but also a way of establishing power relations among men (Heise 1995). In Kenya, it reaches its most extreme expression possibly among the Gusii, for which LeVine (1959) wrote that all sexual intercourse was played as rape with women even in marriage expected to resist 3. 3: STATISTICS ON DEFILEMENT IN KENYA: * In 1991- in a mixed boys’ school, boys invaded girls’ dormitory and raped 70 girls leading to 19 deaths. 2 May 1992, 15 girls were raped at Hawinga Girls, Nyanza province. * A joint report by TSC and a non-profitable organization revealed that 12660 students were sexually abused by their male teachers from 2003-2007. Out of all these only 633 teachers were charged with sexual abuse. * In 2010 more than 1000 teachers were fired for sexually abusing girls. * In a standard newspap er article published on 09/02/2010 there was a story of a teacher who defiled a deaf girl getting her pregnant. * In 2004, 140 cases of students being defiled by teachers were reported, in 2008, 100 cases were reported and in 2009, 122 cases were reported. Out of every 100 rape cases handled by police, child rights groups, and selected hospitals, 40 were committed by fathers; according to the study conducted by the Chambers of Justice * Police statistics showed that rape and defilement were the most prevalent crimes in 2010 even as other offences reduced by 5%. * Out of 57826 crimes reported in 2010, 785 were rapes and 2660 were defilements. In 2009 729 were rapes and 2242 were defilements. * A report given by the media in 2005 showed the following results: MONTH| RAPE| DEFILEMENT| July| 33| 51| August| 10| 22| September| 3| 28| October| 0| 15| November| 7| 18| December| 6| 27| TOTAL| 59| 161| * 42 cases of sodomy were also reported between July and December of 2005. 3. 4: PERPETRATORS: Several researches have shown that fathers are the greatest perpetrators out of 100 reported cases 40 are by fathers. Other family members, neighbors, teachers and gangs are also topping the list. A research paper titled, â€Å"A media coverage on sexual violence and its implication on educational leadership† carried out by J. wanjiku Khamasi & Wanjiru Muita showed the following results. OFFENDER PROFILE BY NUMBER OF INCIDENCES REPORTED: In R v MICHINO NJOROGE, LIMURU SPM, CR 69 OF 2011, 08/06/2011. The accused person was a cousin to the victim. In R v GODFREY MUGENDI NYAGAH. LIMURU SPM, CR 926 0F 2011, 27/06/2011, the accused was a neighbour. In R v JOHN NJIHIA KAHURO. LIMURU SPM, CR 256 OF 2010, 30/06/2011, the accused was a cousin to the victim and he even impregnated her forcing her to procure an abortion as she had a heart problem which couldn’t allow her to carry the pregnancy at her age. In R v MOSES WAFULA. LIMURU SPM CR 451 OF 2011,28/07/2011 The accused was a father to the victim. These are just a few examples of the many defilement cases in Limuru carried out by either a family member or a neighbour. 3. 5: AGE OF DEFILEMENT VICTIMS: Defilers are going for younger girls every single day. In Limuru the victims were aged between 9 to 15 years. In R v ANTHONY NJIHIA WANGARI. LIMURU SPM CR 401 OF 2011 29/06/2011. The victim was a 9year old girl. In R v CHARLES KIEMO LIMURU SPM CR 1130 OF 2010, 18/07/2011. The victims were boys aged 12 and 14 years. In R v MOSES WAFULA. LIMURU SPM CR 451 OF 2011. 28/07/2011, the victim was a 10 year old girl. Researches have shown that even one month old babies are being defiled. ( J. wanjiku Khamasi & Wanjiru Muita) in a research paper titled â€Å"violence against women† by Winnie . v. mitulla show that in 1996, 9 children of age 2 – 4; 12 of age 5 – 7; 10 of age 8 – 10; 8 of age 11 – 13 and 6 of age 14 were defiled; whereas in 1995, 7 children of age 2 – 4; 13 of age 5 – 7; 22 of age 8 – 10; 7 of 11 – 13 and 10 of 14 – 16 were defiled. hese may not be the exact numbers but they paint a vague picture of how children are suffering in the hands of defilers. 3. 6: POSSIBLE EXPLANATIONS OF WHY DEFILEMENT IS ON THE RISE: 3. 6. 1: GENDER INEQUALITY AND PATRIACAL NOTIONS: The Kenyan society has been natured in a way suggesting that the man is superior while the woman is inferior and is meant to be submissive to the man. As a result most women lack the ability to protect their children from their abusive husbands. Some even leave their matrimonial homes due to the degree of suffering inflicted by their husbands leaving behind their children. I was reading a blog ion the internet where a girl narrates her ordeal after her mother left due to constant beating by her father. As the first born she assumed her mother’s duties which included having sex with her father who forced her to share a bed with him. In R v MOSES WAFULA, LIMURU SPM CR 451 OF 2011, 28TH JULY 2011. The accused person actually threatened to kill the victim, who was his daughter, and her mother if he was sent to jail. The mother to the accused was quoted saying that his son was the man of the house and his wife had no right to question his actions 3. 6. : CULTURAL PRACTISES: Some of the cultural practises in Kenya have done more harm than good to the Kenyan child. An example is the Samburu community which practises a cultural practise known as beading. They justify this practise claiming it prevents promiscuity when instead it encourages incest. Beading means that a girl as young as 9 years old is engaged to a relative sometimes as old as her grandfat her by use of traditional attires popularly referred to as beads. During the engagement, the admirer places a special necklace around the girl's neck to signify he has officially booked the young one. He follows this by bringing beads in large quantities which are also put in girl's neck as a sign of official commencement of intimate relationship though it does not lead to marriage as the two are related. The â€Å"couple† is allowed to have sexual intercourse but pregnancy is highly forbidden. Incas it does happen, it has to be terminated immediately despite the high risks involved. Early marriage which has been a widely practised culture is also defilement in its own sense because girls as young as 5years are forcefully married to older men. In a research paper entitled ‘gender, sexuality, and HIV’ a girl from Amhara Ethiopia is quoted saying that,† she hates early marriages as she was married off at five years and first had sex at 9 years. She says that her in-laws forced her to sleep with her husband who made her suffer all night and after that night whenever day became night she was worried that she would go through the same ordeal. † In R v MOSES WAFULA, LIMURU SPM CR 451 OF 2011, 28TH JULY 2011. The victim while giving her evidence tried to withdraw her statement that her father had defiled her. On realising this, the prosecutor informed the magistrate and when they carried out an inquiry it came to their attention that the victim and the mother had been threatened by the accused’s mother. When we were in chambers the magistrate told us that in some customs fathers have sexual intercourse with their daughters as a way of appreciating themselves for raising them up. It sounds so absurd but it’s actually happening. 3. 6. 3: POVERTY: Poverty in Kenya has become a reason for every social evil. Children have to look for casual work in order to assist their parents in meeting basic needs. Incidences where a student was defiled while cleaning or fetching water for their teachers are very common. Aside from that some children are defiled and their defilers offer compensation to their parents who quickly take their money focusing on their economic problems. In R v JOHN NJIHIA KAHURO, LIMURU SPM CR 256 OF 2010, 30/06/2011. The accused was the victim’s cousin and he actually impregnated her. The father of the accused offered to compensate but luckily the victim’s mother in this case refused to accept it. However very many defilement cases go unreported as parents prefer to take the money leaving this social evil unpunished. Powerful men in the society also defile young girls and go unpunished as they are able to bribe the police and magistrates earning their freedom. This encourages people with power and money to take advantage of children as they know they can easily get away with it. 3. 6. 4: CULTURAL& SOCIAL STEREOTYPES: According to the Pocket Oxford Dictionary, a stereotype is a ‘person or thing seeming to conform to a heavily accepted type’. Sex-role stereotypes have also been defined as ‘the rigidly held and oversimplified beliefs that MALES & FEMALES possess distinct (and similar) psychological traits and characteristics. ‘Traditionally, the female stereotypic role is to marry and have children. She is also to put her family's welfare before her own; be loving, compassionate, caring, nurturing, and sympathetic; and find time to be sexy and feel beautiful. The male stereotypic role is to be the financial provider. He is also to be assertive, competitive, independent, courageous, and career-focused; hold his emotions in check; and always initiate sex. Owing to the expectation that men should be breadwinners in the family, men turn to aggression in an attempt to suppress their status and continue dominating their wives or their close female relations when they perceive an economic rise by them. This means that the woman remains dependant on the man and condones his violent acts. This affects the children as they have no one to protect them as their mothers are week. Most of these girls believe they should be submissive and end up not even telling anyone their ordeal. Which is why some cases will go undiscovered unless the girl gets pregnant or contracts a disease. The woman is meant to keep herself for her husband and society views a lady who is not a virgin as lose. The value attached to female chastity is so high that even where a woman is a survivor of sexual abuse, the typical community response is to isolate and stigmatise her. The shame and stigma attached to sexual violence, and the lenient penalties meted out on offenders in formal and traditional judicial systems, silences survivors. 3. 6. 5: FAILED INSTITUTIONS: The collapse of the rule of law in conflict situations encourages sexual crimes on a massive scale. The difference between the protector and the perpetrator is not clear anymore. The perpetrators and perpetuators of sexual violence in conflict and non-conflict settings are categorised into three groups. First the disciplined forces e. g. the police, army et. al. secondly family members and the community and thirdly the structures and institutions of protection (the government and its organs, UN, AU, and other humanitarian organisations). It is often difficult to tackle impunity for sexual crimes committed during conflict because perpetrators and perpetuators often take up powerful positions in post-conflict governments. This gives them an avenue to intimidate their victims. The UN and similar institutions refuse to take responsibility for these crimes. Their correction policy often entails forwarding offenders together with reports on them to their respective countries’ judicial systems. This practise takes away any hope of justice for the survivors. This is very evident in Kenya as very many children were defiled during the 2007-2008 post-election violence and 4 years down the line no justice has been granted. We are only hoping that the ICC can give the survivors some peace of mind but we all know that, that is still miles away from happening. 3. 7: LAWS GOVERNING THE PROSECUTION OF SEXUAL VIOLENCE AGAINST CHILDREN: 3. 7. 1: The Constitution of Kenya: the bill of rights S. 53(1) (d) states that every child has a right to be protected from abuse, neglect, harmful cultural Practises, all forms of violence, inhuman treatment and punishment and hazardous or exploitive labour. . 7. 2: Sexual Offences Act, 2006: defilement of a child: * Aged 11 years or less- life imprisonment. * Aged between 12-15 years- not less than 20years. * Aged between 16- 18 years- not less than 15 years 3. 7. 3: The Children’s Act, 2001: S. 13(1) provides that a child is entitled to protection from physical and psychological abuse, neglect and any oth er form of exploitation including sale, trafficking or abduction by any person. 3. 7. 4: The Criminal Procedure Code, cap 75 of the laws of Kenya: S. 186 3. 7. 5: The Employment Act, 2007: S. 6 3. : CHALLENGES FOR SEEKING REDRESS IN SEXUALLY ASSAULTED CHILDREN: 3. 8. 1: SLOW JUDICIAL SYSTEM: It becomes very frustrating for the complainant, the children, and those filing the suit on behalf of the children when a matter takes over two years to be resolved. The prosecution tends to seek endless adjournments for various reasons to wit, lack of police file, witness not being in court, absence of the doctor or the investigating officer amongst other things. Courts are supposed to be liberators but instead they have become instruments of subjugation. 3. 8. 2: P3 AND PRC FORM: Defilement victims are required to fill a P3 form after being examined at a government hospital however the P3 form is not detailed and is inadequate to fill. The PRC form was introduced during the national reproductive health strategy 2009-2012 it was meant to replace the P3 form but some doctors have said it’s too detailed and it feels like a research tool, whereas the P3 Form is very basic as it catches the physical state and any injuries to the genitalia, with special reference to the labia majora, labia minora, vagina, cervix and also notes presence of discharge or venereal diseases. The P3 form is supposed to be given free of charge but in some hospitals in rural areas it is sold at ksh. 1500 which they say is the doctor’s fee to go and testify in court and this makes some people prefer to spend that money on other basic needs rather than on a document. 3. 8. 3: POOR INVESTIGATIONS AND PROSECUTIONS: Police prosecutors have little knowledge on the essentials of evidence. This makes their prosecution very poor and the experienced advocates have a very easy time defeating the prosecution case. The police also tend to mishandle exhibits and there are endless incidences of missing police files. There is also a lot of corruption within the police circles especially if the accused person is influential or one of them. 3. 8. 4: CONFLICTING MEDICAL REPORTS: When the victim is defiled they go hospital for first aid, they are then sent to a government hospital for the P3 form to be filled. In most cases the doctor who treat the victim and the one who fills the P3 form give conflicting reports putting reasonable doubt in the prosecution case. 3. 8. 5: CULTURAL AND SOCIAL STIGMA IN REPORTING CASES: In most Kenyan cultures topics on sex are still discussed in hushed tones. The importance of a girl being married as a virgin is still over emphasized. This means that a defiled child is unclean and is hence stigmatised. In some cases the child is even blamed. Some parents silence their children as they believe if people know no one will want to marry them and if anyone does the bride price will be very little. This makes most people opt for other methods of conflict resolution. 3. 8. 6: IGNORANCE OF THE PUBLIC: Despite the many awareness programs and campaigns carried out most Kenyans still have no idea of what they should do in the case of sexual violence. Most will not go to hospital as they do not know about the 72 hours policy. Others will clean the defiled child and the clothes they were wearing hence destroying evidence, making the police reluctant to prosecute due to lack of physical evidence. 3. 8. 7: GENDER DESKS: Police have no skills on how to handle cases of sexual abuse. There are minimum resources to equip and train police officers on how to effectively manage gender desks. 4. 0: CONCLUSION: 4. 1: POSSIBLE AVENUES OF DEALING WITH DEFILEMENT: 4. 1. 1: APPLYING THE EQUALITY PROVISIONS IN THE NEW CONSTITUTION: S. 9: entitles everyone to the right of freedom and security. Which includes the right not to be subjected to any form of violence from either public or private sources. S. 53: Every child has a right to be protected from abuse, neglect, harmful cultural practices, all forms of violence, inhuman treatment and punishment, and hazardous or exploitative labour S. 27: states that everyone is equal before the law and have a right to equal protection and equal benefits under the law. These provisions emphasize that a child is as important as every other person and should be protected. If we emphasize these provisions then we will all take it upon ourselves to protect children from this inhuman practise. Each one of us will know we have a responsibility to protect the child. 4. 1. 2: CIVIL EDUCATION: We need to educate Kenyans that defilement is not the victim’s fault and that emergency measures need to be taken in the case of a child being defiled. they need to understand that it is in the best interest of the child to be taken to a hospital within the first 72 hours as it makes it possible to prevent some sexually transmitted infections. It also ensures that there is unquestionable evidence making prosecution easier. 4. 1. 3: ADVANCED TECHNOLOGY IN COLLECTING EVIDENCE: It may be definite that a child was defiled but at times it becomes hard to connect the accused person to that crime. Measures like DNA need to be incorporated in collecting evidence in defilement cases. This is to ensure that the defence has very little avenues to create doubt as the burden of proof in criminal cases is very high. It will also add weight to the P3 form evidence. 4. 1. : LEGISLATION TO CURB CULTURAL PRACTISES ENCOURAGING DEFILEMENT: As earlier stated in this paper some of our cultures are the reason why we are still struggling with defilement in Kenya. It’s about time parliament enacted laws that curb practises that infringe the rights of children exposing them to sexual violence and exploitation. The government has a responsibility to protect its citizens and children are part of that responsibility. Severe punishments should b e set for parents who marry off their young daughters, those carrying out FGM, those practising things like beading among others. We are our culture however that does not justify inhuman practises that ruin tomorrow’s generation. 4. 1. 5: SPECIAL DESKS IN POLICE STATIONS FOR SEXUALLY ASSAULTED VICTIMS: The government needs to train some officers to specifically deal with sexual assaulted victims. There should be a special desk for sexually assaulted victims where they will be accorded special care and advised on the measures they should take. They should also accord these victims protection from further abuse. 4. 1. 6: HOMES FOR ABUSED CHILDREN: Children being abused in their own homes should be taken away by children officers and placed in homes. This way they will be protecting these children from more harm. They will also give these children counselling and hopefully these children can live a normal life someday. 4. 1. 7: THE SEXUAL OFFENCES ACT: I still feel like the life sentence is too lenient. A person who defiles a child as young as 3months old is not any better than a murderer because a child this young has very few chances of a normal life after that ordeal. I strongly feel castration is a punishment that should be incorporated into the act. No disorder or any other explanation people have attempted to offer can justify this inhumanity and with the rate at which it’s raising people need to realise the seriousness of their actions. 4. 2: IN SUMMERY: Defilement is an evil that’s on the rise every day in this country. And it’s not just the girl child crying out but even the boy child is no longer safe. Children are Kenya’s future and if we don’t destroy this villain called defilement in a few years we will be having a generation of abused, angry and people craving for revenge. This will breed a generation of criminals which means we are destroying Kenya’s tomorrow. So we all have a mandate to stop this evil. I hope by the time i am admitted into the bar I will not experience what I saw during my judicial attachment. 4. 3: ACKNOWLEDGEMENT: I would like to thank the school for the chance and support through my judicial attachment. I would also like to thank madam Ireri, Limuru resident magistrate, for her devoted support and all the Limuru court staff in general. 4. 4: RECOMMENDATION: I recommend this this report to NGOs dealing with sexual violence and children rights, Legal scholars and the public in general. 5. 0: REFERENCES: 5. 1: STATUTES: 1. The Sexual Offences Act,2006 2. The Children Act 3. The Constitution 2010 4. ANPPCAN Kenya chapter. 5. The UN Convention on the Rights of the Child. 6. Limuru Law Courts Case Law 5. 2: OTHER SOURCES: 1. J. Wanjiku Khamasi & Wairimu Muita. (1991). WORLD HEALTH ORGANISATION. Media Coverage of Sexual Violence and its Implications on Educational Leadership. retrieved August 08,2011, from www. kaeam. r. ke/e-journal/articles/vol1/wanjikufulltext. pdf 2. Kenya country profile. (April 2009). Retrieved August 08, 2010, from www. cartercenter. org/peace/human_rights/defenders/†¦ /kenya. html 3. Sasha Hart. (August 9 2011). Police (in)action as an access to justice barrier for â€Å"defilement† victims. Retrieved august 12, 2011, from www. blogs. mcgill. ca/humanrightsinterns/2011/08/09/police-inaction-as-an-access-to- justice-barrier-for-defilement-victims/ 4. Christine Kung’u. (January, 24 2011). â€Å"160 Girls† University of Toronto, IHRP Panel Presentation. Retrieved August 12 2011 from, www. theequalityeffects. org/pdfs/160%20girls. pdf 5. Standard team. (June 1 2005). Shocking statistics on fathers defiling daughters. Retrieved August 13 2011 from, www. groups. yahoo. com/group/MahdiUnite/message/7472 6. Winnie V. Mitullah. (July 1997). violence against women. Retrieved August 15 2011 from,www. ieakenya. or. ke/documents/Profiling%20Women%20in%20Kenya. pdf 7. Gender sensitivity. (February 2000). Retrieved on August 17 2011 from, www. unesco. org/education/mebam/module_5. pdf

The Analysis of the Effectiveness of a Management Accounting Technique in an Organisational Setting- with Reference to Guinness Nigeria Plc.

Ado Ekiti University,Ado. Project on†¦. The analysis of the effectiveness of a management accounting technique in an organisational setting- With Reference to Guinness Nigeria Plc. 4988 Words TABLE OF CONTENT Title page Chapter one 1. Introduction 2. Decision-making and management accounting information 3. The concept of Budgeting and Budgetary controls 4. Budgetary control systems 5. Benefits of Budgeting and budgetary controls 6. Behavioural aspect of budgeting 7. Aims and objectives of the study 8. Reason for choosing the topic 9. Introducing Guinness Nigeria plc Chapter Two 1. Introduction 2. Population of the study and sample size 3. Methods of data collection 4. Techniques of data analysis 5. Methods adopted in gathering information Chapter Three 1. Data presentation and analysis 2. Method of data presentation 3. Research hypothesis 4. Distribution of samples 5. Sex distribution 6. Test of hypothesis Chapter Four 1. Summary 2. Findings 3. Conclusion 4. Recommendation Bibliography Appendix A-Questionnaire Appendix B-Spreadsheet CHAPTER ONE 1. 1 INTRODUCTION Accounting as a body of knowledge does not have a single definition. Various authors have come up with different definitions which reflect the period in the evolutionary stages of accounting thoughts during which the definitions was made. According to Bill R. J. Accounting is concerned with the qualification of economic events in monetary terms in order to collect, record, evaluate and communicate past events and to aid in decision making. The American Association of Accounting in 1996 defined accounting as the process of identifying, measuring and communicating economic information to permit informed judgement and decision by users of the information. (Johnson 1987) In a similar vein, Management accounting has been subject of different definitions. One of such is given by T. Lucey who defines it as the application of professional knowledge and skills in the preparation and presentation of accounting information in order to assist management in the formulation of policies and in planning and control. Management accounting is concerned with the provision of information to people saddled with the responsibility of managing the affairs of an organisation in order to assist them to make better and informed decisions and control which eventually culminates in improved efficiency and effectiveness of the overall business affairs. That has always been the focus of Management Accounting. In recent times, Management Accounting is wearing a changed nature. This is seen in the recent developments witnessed in different organisations due to the fact that organisations are making customer satisfaction an overriding priority. Others are adopting new management approaches, changing their manufacturing system into a modern system. To this end, in the last 40 years, the world of manufacturing environments have experienced dramatic changes which was as a result automation at every stage in the manufacturing processes which has changed the typical pattern of cost structures and the ways in which efficiency is achieved. It is worthy of note too that increasingly; products are highly customised and tailored to individual customer’s requirements. Many manufacturing concerns have moved from the era of mass production into the era of flexible production to customer’s specification. The Ernst & Young and Institute of Management Accountant Survey (2003) identifies various management accounting techniques, both traditional and modern which have been contributing immensely to the efficient running of organisations whether large, medium or small organisations. Those tools include Budgeting and Budgetary Controls, Break even analysis, Target costing, Benchmarking, value based management, Value chain analysis and so forth. This research will focus on Budgeting and Budgetary Control due to wide application in businesses regardless of its size. The increasing complexity of business operations and the ever changing conditions of business environment such as the economic, social, technological political development as well as Government policies, make it increasingly difficult for a company to consistently earn profit that would constitute a fair return on the capital invested. There is thus the need to employ modern management tools to improve manager’s efficiency in order to guarantee a steady return on capital invested. . 2 DECISION MAKING AND MANAGEMENT ACCOUNTING INFORMATION. Decision-making is purposeful selection from among a set of alternatives in the light of a given objective. (Oyedijo 1996) Decision-making is not a separate function of management; in fact decision making is intertwined with the other functions such as planning, co-ordinating and controlling. Chiefly among all these functi ons is planning which is described as the foremost and most basic of all management functions and the skill with which it is performed determines to a large extent the success of all operations of an organisation. In planning, managers outline the steps to be taken in moving the organisation towards its objectives. The decision making aspect of management function however ensure that best alternative is selected to achieve the objectives. Budgeting plays a vital role in planning and that has a direct bearing with the strategies to be adopted in an organisation. 1. 3 THE CONCEPT OF BUDGETING AND BUDGETARY CONTROLS A budget is a plan of action, normally expressed in financial terms. It provides a benchmark against which actual performance can be measured and therefore aids control of the organisation. In the CIMA terminology, Budget is defined as â€Å" a plan quantified in monetary terms, prepare and approved prior to a defined period of time, usually showing planned income to be generated and/or expenditure to be incurred during that period and the capital to be employed to attain a given objective†. Some common types of budget in wide use in various organisation include, Fixed Budget, Flexible Budget, Rolling /Continuous Budget and Zero Based Budget. 1. 4 THE BUDGETARY CONTROL SYSTEMS The budgetary control system usually consists of two distinct elements, which are planning and control. Planning involves the setting of various budgets for the appropriate future periods using a suitable budgeting approach. Usually management at various levels in the organisation is involved in this budgetary planning stage for their individual area of responsibilities. The control stage on the other hand involves the comparison of the plan in the form of budgets with the actual results achieved for the appropriate period. Any significant divergent or variation between the budgeted and the actual results should be reported to the appropriate management so as to initiate necessary actions. 1. BENEFITS OF BUDGETING AND BUDGETARY CONTROLS Among other benefits, budgeting if effective in an organisation will help to achieve the following: 1. It compels planning: Management of organisation is/are forced to look ahead into the future. Budgeting also gives the organisation a sense of purpose and direction. 2. It encourages co-ordination of activities: It co-ordinates the various separate aspe cts of the business by providing a master plan for the business as a whole. Though it is impossible to anticipate all decisions, the budget can provide a framework of reference within which later operating decisions can be taken. . Authorising and delegating: Adoption of budgets by management explicitly authorises the decisions made within it. This invariably serves two functions: a) The responsibility to make decisions is delegated to individual managers within the organisation. b) The need continuously to ask for top management ratification of decisions will be reduced to the nearest minimum. 4. Budgeting assists in evaluating performance: One of the functions of accounting information is that it provides basis for the measurement of managerial performance. By setting targets for each manager to achieve, the budget provides a benchmark against which his actual performance can be measured objectively. Before using budget for this purpose however, it must be accepted as reasonable by the individual budget holder whose area of responsibility it covers and whose performance is to be evaluated. 5. Discerning trends: Early detection of budgeting also enables unexpected trends because it gives specific expectation with which actual performance is continuously compered. 6. Communicating and motivating: Budgeting when applied in an organisation should lead to a good communication structure. Managers involved in the setting of budgets for their own areas of responsibility need to have agreed strategies and policies communicated to them. Similarly budgets that have been agreed by managers should provide some motivation towards their achievement. 7. Control: One important benefit of budgeting in an organisation is that it helps to control the business affairs. When the goal have been set for an organisation, the management uses the budgetary system to control the running of the business to evaluate the extent to which those goals are achieved. By a continuous comparison of actual performance with planned results deviations or variances are quickly identified and appropriate action initiated. 1. 6 BEHAVIOURAL ASPECT OF BUDGETING Much have been said and written about the benefits to be derived from a budgetary control system. However, despite the sophistication of most management accounting control techniques they have met with little success. Numerous researches have been conducted to unravel what is responsible for the low success rate and what can be done to remedy the situation. The reasons for the low level of success in practice have been attributed to lack of co-operative attitude of the operating managers to the control techniques. This usually manifest at both planning stage and implementation stage. 1. 7 AIM AND OBJECTIVE OF THE REPORT The aim of this research work is to critically assess the effectiveness of Budgeting as one of the numerous management accounting techniques being utilised in Guinness Nigeria Plc in relation to the achievement of overall organisational objectives. The research will be focussing on the extent to which Budgeting cut across the organisation as a whole and it will examine the behavioural aspect of budgeting among budget holders in the organisation. Is budgeting having direct impact on the financial and economic decisions being made by budget holders? Is budgeting in GN Plc effective in communicating the overall business goals to the managers as well as the employees of the organisation? Is budgeting as a traditional technique being utilised in GN Plc effective in giving Authorisations to budget holder in terms of spending decisions? Is it effective in motivating Managers to make decisions that will have a beneficial effect on the organisation as whole? Is budgeting effective in ensuring adequate control of the business affairs? 1. 8 REASON FOR CHOOSING THE TOPIC The topic: An analysis of the effectiveness of a management accounting technique in an organisational setting; was chosen out a burning desire to learn more about an aspect of accounting that has always been seen as core to the accountancy profession. Though there has been development in the area of budgeting and budgetary control technique, which is the focus of this report. Budgeting has generally been seen as a traditional management accounting technique. Interestingly, despite this description and some beyond budgeting models being developed lately by some scholars, budgeting is still in the widest use in all organisations even in the government corporations. Hence its effectiveness in an organisational setting has remained important to the researcher. 9. INTRODUCING GUINNESS NIGERIA PLC Guinness Nigeria Plc is a blue-chip multinational company that occupies an enviable leading position in the Brewery sector here in Nigeria. The Company is a subsidiary of Diageo a global Company, trading in over 180 markets around the world. Diageo is listed on both the London Stock Exchange (DGE) and the New York Stock Exchange (DEO). Due to its relationship with Diageo, Guinness Nigeria maintains a centralised reporting structure and that has facilitated easy rendition of monthly Accounting reports to the parent company in the UK. Guinness Nigeria is one of the renowned names in beer market in Nigeria and is a member of Food, Beverage and Tobacco Industries. The company came into Nigeria as early as the 19th century; trade had grown sufficiently by 1950s to support a trading company to handle sales and Distribution. The company’s main business is production and distribution of alcoholic and non-alcoholic beverages, which are Foreign Extra Stout, Harp Lager, Malta Guinness, Satzenbrau, Gordon Spark and the newly introduced Guinness Extra Smooth. In 1962, Ikeja Lagos was chosen as the site of the first Guinness Brewery outside Ireland and the Great Britain. His Excellency, Late Hon. Dr. Nnamdi Azikiwe, commissioned the Lagos Brewery the following year the then Gov. General and later President of Nigeria. Steady growth and market for Guinness products over the next 30 years prompted the building of three more breweries in Nigeria, which are in Ogba in Lagos, Oregbemi Estate in Benin and Osisama in Aba. The Accounting system in Guinness Nigeria has been the type that facilitates easy adoption and application of Budgeting throughout the organisation. The company uses the software called the Sun System and the Vision to assist in the business operation as a world class manufacturing company. CHAPTER TWO 2. 1 INFORMATION GATHERING This section is designed to show the process that has been used to gather information in this research. It will answer the fundamental question of how the study will be analysed in the scope of the research work. 2. 2 POPULATION OF THE STUDY AND SAMPLE SIZE Population is the universe of some groups of people or object in which researcher is interested (Asika 1991). This research work concentrate on Guinness Nigeria Plc as a case study in order to assess the effectiveness of budgeting in the organisation. Therefore the population of the study is Guinness Nigeria. Meanwhile, the sample size to be used basically will be some head of functions that are also budget holders; some top management persons as well as middle and lower level managers who are involved with the application of budgeting in the organisation. These are considered to be representative of the population. 2. 3 METHOD OF DATA COLLECTION For the purpose of the research and analysis project, two data collection methods employed. These are primary research and secondary research. Primary Research Primary data were obtained through structured personal Interview of some key employees in Guinness Nigeria Plc, Head of Functions who are also budget holders. Questionnaire was also used to elicit information from both decision enablers and the decision-makers within the Organisation. The data so gathered via this means was invaluable and it forms the basis of data analysis and presentation. Secondary Research Two different methods was used in this regard namely, Library research and Electronic research. Library Research: This has been carried out using some facilities like the public Library, ACCA study text as well as the Student Accountant magazine. This book review assisted in giving background knowledge as per the main focus of the research, which is budgeting. Other relevant data were obtained through the company’s internal materials such as the G-News, Management reports and the current annual report. Electronic Research: Business related world wide web sites were visited to have a clue as to what effectiveness of budgeting in an organisation entails. Search engines such as Google was greatly used. I also visited sites like www. nswers. com and www. ft. com. Those sites as usual provides more than necessary information which took considerable time to sort so as to be able to identify the relevant ones. 2. 4 TECHNIQUES OF DATA ANLYSIS The aim of this research is to assess the effectiveness of budgeting in GN Plc as an organisation. For these reason data gathered with the aid of the questionnaire will be analysed using simple percentage given as A% =a/nX100 Where a = Number of response to one option of items in the questionnaire. n = Total number of response to an item A%= The percentage of responses to the option to the total responses to the item. The Chi-square statistical method will also be adopted in the analysis of the research questions 5. METHOD ADOPTED IN GATHERING INFORMAITION Basically, personal Interview was used to elicit information from a number of Budget holders within the organisation. Decision-makers and enablers were also interviewed to assess the extent at which the decision of the responsible individuals within the organisation relates to the budget of every function within the organisation. Questionnaire was also utilised so as to be able to adequately analyse the information so gathered via the personal one on one interview. Questionnaire containing 15 structured questions was circulated via the mail to the respondents who are apparently top management personnel in the organisation and the questionnaire was received a week latter. CHAPTER THREE 1. DATA PRESSENTATION AND ANLYSIS. What was identified and observed in the study are here presented in clear terms using descriptive and explanatory tables and figures. Simple percentages and graphics will be used to analyse some questions, especially those requesting for personal or demographic data or information. The chi-square statistical method will be applied in analysing the research questions which will be restated in the form of hypothetical statements in order to find out whether or not the study has actually achieved its objectives mentioned in chapter one and to what extent are those objectives achieved. 3. 2 METHOD OF DATA PRESANTATION The questionnaire collected were properly edited and coded. Tables charts and percentages are used to analyse the background information of respondents as provided in the first section of the questionnaire. Primarily the hypotheses formulated were tested using the chi-square method of data analysis. The Chi-square method is a non-parametric statistical technique, which do not make rigid assumptions about the distribution of the population parameters and adopt procedures that are not generally concerned with the population parameters, hence they are also called the distribution free statistic. The decision rule states the condition under which the null hypothesis H0 or the alternative hypothesis H1 should be accepted or rejected. Where the calculated values exceed the table value (at a given significance level) null hypothesis is rejected, otherwise the alternative hypothesis is accepted. Mathematically Chi- Square is given as: ?(0? E)2 E Where X2=Chi-Square value calculated ? = Summation O=Observation E= Expected frequency at 5% SL or 95% CL Chi-square is also applicable where there are two sets of variable expressed in frequencies. It is however limited by its inability to give estimates of mean; hence it can not provide confidence interval. 3. 3 RESERCH HYPOTHESIS Based on the aforementioned aims of the study and research questions mentioned above the following research hypothesis are formulated. Hypothesis I: HO: That budgeting and budgetary controls are not effective in ensuring the achievement of organisation objectives. Q 6& Q 8 HI: That budgeting and budgetary controls are very effective in ensuring that organisation objectives are achieved. Hypothesis II HO: That budgeting is not effective in ensuring adequate control of business affairs Q 10 HI: That budgeting is very effective in ensuring adequate control of business affairs. Hypothesis III HO: That budgeting fails to give authorisation to budget holders when making decisions relating already agreed budget. HI: That budgeting gives authorisation to budget holders to make decision provided that has been agreed in the budget. 3. 4 DISTRIBUTION OF SAMPLES The population of the study has been respondent from Guinness Nigeria Plc who occupies top management positions, middle management and lowers management. However, the sample size is 40, which implies that 40 questionnaires were administered, out of which 30 were returned. Table 3. 4. 1 |No of Questionnaire | | |% Response | |Designation |Administered |Response |Refusal | | |Top Management |10 |8 |2 |27 | |Middle Management |17 |12 |5 |40 | |Lower Management |13 |10 |3 |33 | |Total |40 |30 |10 |100 | SOURCE: FIELD SURVEY 2005. RESPONDENT PROFILES Chart 3. 4. 1 INTERPRETATION The above table shows that out of the 30 questionnaire returned, which is 75% of the total questionnaire administered. Top management responses represents 27% of the total response, 40% responses was from the middle management and the remaining 33% of the respondents were lower level managers that involved in the implementation of budgets and budgetary controls. 3. 5 SEX DISTRIBUTION OF RESPONDENTS Table 3. 5. 1 |VARIABLES |RESPONDENTS |PERCENATGES | |Male |21 |70 | |Female |9 |30 | |Total |30 |100 | SOURCE: FIELD SURVEY 2005 INTERPRETATION: From the table above, the female respondents represent 30% of the responses received that shows that the male respondents are more than the female counterpart by a margin of 40%. This shows that there are more males who occupy management positions in Guinness Nigeria Plc when compared with females. 3. 6 TEST OF HYPOTESIS: This section of data analysis and presentation is arrived at testing the hypothesis formulated for the study. These are three hypothesis formulated. HO: denotes the Null hypothesis while HI: denotes the Alternative hypothesis, which is accepted once the Null hypothesis is rejected. Therefore for the purpose of this research work and for the testing of the validity of hypothesis the significant level used 5% or 0. 05. The degree of freedom ‘at’ varies I relation to analysis. The degree of freedom is the product of number of rows less one and number of column less one, and is denoted as: df = ( r-1 )(c-1) Where, r & c are number of row and column respectively HYPOTHESIS 1 HO: That budgeting and budgetary controls are not effective in ensuring that organisation objectives are achieved. HI: That budgeting and budgetary controls are effective in ensuring that organisation objectives are achieved. This hypothesis is to determine whether budgeting and budgetary controls assist in achieving organisation objectives. Question 6 & 8 was used from the questionnaire to test the hypothesis. Summary of observation is tabulated hereunder. DISTRIBUTION OF RESPONSES TO HYPOTHETICAL QUESTION 1. Table 3. 6. 1 VARIABLES | YES | NO |TOTAL | |Top management | 14 | 2 | 16 | |Middle management | 22 | 2 | 24 | |Lower management | 10 | 10 | 20 | | | 46 | 7 | 60 | SOURCE: FIELD SURVEY 2005. YES RESPONSES NO RESPONSES E1= 46 *16 E1= 14 * 16 60. = 12. 27 60 = 3. 3 E2= 46 * 24 E2= 1 4 * 24 60 = 18. 40 60 = 5. 60 E3= 46 * 20 E3= 14 * 20 60 = 15. 33 60 = 4. 67 CALCULATION OF CHI- SQUARE Table 3. 6. 2 |O |E |O – E |( O – E )2 |X2 | |14 |12. 27 |1. 73 |2. 993 |0. 244 | |20 |16. 87 |3. 13 |9. 797 |0. 81 | |10 |15. 33 |-5. 37 |28. 409 |1. 853 | |2 |3. 73 |-1. 73 |2. 993 |0. 802 | |2 |5. 13 |-3. 13 |9. 797 |1. 910 | |10 |4. 67 |5. 33 |28. 409 |6. 083 | | | | | |11. 473 | SOURCE: FIELD SURVEY 2005. From the above table the chi-square calculated is 11. 473. The degree of freedom is calculated as (r-1)(c-1) i. e. (3-1) (2-1)=2. At 5% significance level, the chi-square calculated is greater than the tabulated value, which is 5. 991 from the chi-square table (X2c>X2t) that is 11. 473>5. 991. Therefore H0: (null hypothesis) is rejected while the alternative hypothesis (H1) is accepted. In order words, the study has shown that budgeting and budgetary controls plays a vital role in the achievement of the overall objectives of the organisation. HYPOTHESIS II H0: That budgeting and budgetary controls are not effective in ensuring adequate control of business affairs. H1: That budgeting and budgetary control system plays a vital role in ensuring adequate control of business affairs. RESPONSE DISTRIBUTION OF HYPOTHETICAL QUESTION 2 Table 3. 6. 3 RESPONDENTS | RESPONSES | | | | |YES |NO |TOTAL | |Top Management |7 |1 |8 | |Middle management |11 |1 |12 | |Lower management |5 |5 |10 | |TOTAL |23 |7 |30 | CALCULATION OF EXPECTED FREQUENCY (E) FOR THE RESPONSES YES RESPONSENO RESPONSE E1= 23 X 8 = 6. 137 X 8 = 1. 87 3030 E2=23 X 12 = 9. 07 X 12 = 2. 80 3030 E3=23 X 10 = 7. 677 X 10 = 2. 33 3030 CALCULATION OF CHI SQUARE Table 3. 6. 4 |O |E |O – E |( O – E )2 |X2 = ( O – E ) 2/E | |7 |6. 13 |0. 87 |0. 757 |0. 123 | |11 |9. 20 |1. 80 |3. 24 |0. 352 | |5 |7. 67 |-2. 67 |7. 13 |0. 929 | |1 |1. 87 |-0. 87 |0. 757 |0. 05 | |1 |2. 80 |-1. 80 |3. 24 |1. 157 | |5 |2. 33 |2. 67 |7. 13 |3. 060 | | | | | |6. 027 | From the above table X2 calculated is 6. 027 Degree of freedom given as (r-1)(c-1) = (3 – 1)(2-1) = 2 DECISION RULE Question 10 was used for the above analysis. At 5% level of significant, Chi square calculated is greater than the table value of chi square (X2c > X2 t) That is 6. 027 > 5. 991. Therefore the HO: is rejected while the alternative hypothesis H1 is accepted. In other words the study confirms that budgeting and budgetary control is effective in ensuring adequate control of business affairs. HYPOTHESIS III HO: That budgeting fails to give authorisation to budget holders when making decisions relating to already agreed budgets. HI: That budgeting gives necessary authorisation to budget holder to make decisions provided that was been agreed in the budget. Question 15 in the questionnaire was used to lest the above hypothesis. The outcome of the observations made is recorded hereunder. RESPONSE DISTRIBUTION IN HYPOTHETICAL QUESTION 3. Table 3. 6. 5 VARIABLES |YES |NO |TOTAL | |TOP MGT |8 |0 |8 | |MIDDLE MGT |10 |2 |12 | |LOWER MGT |5 |5 |10 | | |23 |7 |30 | SOURCE: FIELD SURVEY 2005. CALCULATION OF EXPECTED FREQUENCY (E) FOR THE RESPONSES YES RESPONSENO RESPONSE E1 = 23 X 8 = 6. 13 7 X 8 = 1. 87 3030 E2 =23 X 12 = 9. 207 X 12 = 2. 80 3030 E3 =23 X 10 = 7. 677 X 10 = 2. 33 3030 CALCULATION OF CHI-SQUARE Table 3. 6. 6 |E |O – E |( O – E )2 |X2 = ( O – E ) 2/E | |O | | | | | |8 |6. 13 |1. 87 |3. 497 |0. 570 | |10 |9. 20 |0. 8 |0. 64 |0. 0696 | |5 |7. 67 |2. 67 |7. 123 |0. 9294 | |0 |1. 87 |-1. 87 |3. 497 |1. 870 | |2 |2. 80 |0. 8 |0. 64 |0. 229 | |5 |2. 3 |2. 67 |7. 129 |3. 060 | | | | | |6. 728 | From the table above X2 calculated is 6. 728. Degree of freedom is (r-1)(c-1), which is: (3-1)(2-1) =2 DECISION RULE At 5% significance level, chi-square calculated is greater than the tabulated value i. e. 6. 728>5. 991. Hence, the null hypothesis (H0) is rejected and the alternative hypothesis (H1) is accepted. This also establish the fact that agreed budgets give authorisations to budget holders when making decisions that borders on such budgets. The word effectiveness is a continuum and as such, despite the fact that the entire hypothesis supported the fact that budgeting and budgetary controls are effective in Gunnies Nigeria Plc. It is imperative to note that this management accounting technique is more effective is some of the departments in the organisation and less effective in others. The reason is because of the attitude of some functional heads to some of the usefulness of budgeting and budgetary controls. CHAPTER FOUR SUMMARY, FINDINGS, CONCLUSION & RECOMMENDATION The thrust of this study is to assess the effectiveness of budgeting and budgetary controls in Guinness Nigeria Plc. Budgeting though often described as a traditional management accounting technique has been in wide use in organisations regardless of its size. The report has focused on the effectiveness of budgeting and budgetary controls as a management accounting technique being applied throughout Guinness Nigeria Plc. It began with a brief description of accounting and management accounting. Review of various write-ups on the topic was carried out to establish what an effective budgeting and budgetary control system is like. The literature reviewed highlights some benefits which management hope to achieve from the adoption of good budgeting and budgetary control system, it also shows the behavioural aspect of budgeting, indicating that if not carefully applied Budgeting can lead to dysfunctional behaviour. In general, the opinion of various scholars on budgeting and budgetary control is that it plays a vital role in the management of any business. Thus having evaluated the activities of Guinness Nigeria Plc with respect to budgeting and budgetary controls system the major findings from the research are as follows: 1. The Zero based budgeting method proposed first by Peter A. Phyrr of Texas has been adopted in Guinness for all areas of activities evidently because of the benefits associated with that approach to budgeting. The adoption of Zero based budgeting method in Guinness Nigeria was as a result of the need to improve the challenge around cost since cost management has been seen as a key contributor towards achieving strategic objectives and goals in GN Plc. 2. To avoid dysfunctional behaviour often associated with budgeting and budgetary control systems. Guinness Nigeria Plc has adopted a participatory approach when establishing budget for each of the department in the organisation. Budget holders with help of accountants in the organisation are actively involved in the preparation of budget for individual manager’s area of responsibility. 3. The information system in GNPLC has been the type that facilitates easy application of budgeting and budgetary control across the business. Budget holders are periodically made aware of their positions in relation to the agreed budget in monthly basis. A report is usually generated at the end of every month comparing the actual activity level with the budget. This enable budget holder to better manage their budget holder to better manage their budgets at the same explanation is sought. 4. There is the business Risk department in Guinness Nigeria Plc. This department handles the change aspect of budgeting and budgetary control for the organisation as a whole. Uncertainty in planning is adequately taken care of by this department CONCLUSION This study has shown that budgeting and budgetary controls have being effective management accounting technique being applied in Guinness Nigeria Plc. With the help of some statistical models used in the analysis of the hypothetical statements formulated (Chi-square). The report has shown that budgeting and budgetary control is effective means of ensuring adequate control of business affairs. However budget has to be realistic if it is to motivate budget holders and discourage dysfunctional behaviour. The research has also shown that budgeting is effective in giving authorisation to budget holders when making decisions that has been agreed upon in the budget. RECOMMENDATIONS While it can be said that budgeting and budgetary control is effective in Guinness Nigeria Plc when what the management hope to achieve with it is considered, some are of the opinion that budgeting is not very effective due to the fact that some budget holders constantly overrun their budgets and without sanctions. It is therefore recommended that agreed budgets, which are realistic, should serve the purpose of good performance measure for budget holders. Excellent budget management should be applauded and inadequacies given due consideration. The organisation need to be wary of some adverse impact that too heavy a reliance on agreed budget can have on management behaviour which can be dysfunctional with regard to the objectives of the organisation as a whole. It is recommended that some beyond budgeting models identified by some scholars such as Hope and Fraser should be considered and the possibility of their adoption examined. It is also important that budget holders receive enlightenment from time to time on how to better manage their budgets. There must be a continuos revision of budgets, written statement of authorities and responsibility. There is need to effectively harmonise budget plans with the various other management accounting techniques for optimum result since budget and budgetary controls are only a means to an end and not an end in its own. It is also important that management seek for ways to match authorisation that effective budgeting hope to achieve with approval. Finally, for a budget plan to be fully realised, its conceptualisation, preparation and implementation must be anchored on objectivity and sincerity of purpose without which the whole process of budgeting and budgetary controls will become a game of chance. BIBLIOGRAPHY ACCA Study Text (2005) Performance Management. London, FTC Foulks Lynch Publishing ACCA Study Text (2004) Financial Management and control. London, FTC Foulks Lynch Publishing Ade Oyedijo (1996) Introduction to Management. Nigeria, Paramount Books.. Asika, N. (1991) Research Methodology in the behavioural Science Bill R. J. Essentials of Management. London,Cooper publishing BPP Tutorial Text (2004) Success in your Research and Analysis Project. London, BPP publishing Callan, J. F & Clark, L. H. (1988) Teaching in the middle and secondary schools. 3rd Edition New York, Macmillan publishing Cameron, S. (2002) Business students’ Handbook: Learning skills for study and employment. nd Edition, Harlow, Financial Times/Prentice Hall Haper W. M. (1982) Cost and Management Accounting Vol2 2nd Edition London, Macdonald & Evans Ltd. Hussey, J. Hussey, R. (1997) Business Research. Basingstoke, Macmillan Idowu, K. Johnson (1987) Accounting information for Management. Nigeria, Olu Akin Publ ishers Kim, E. C. & Kellough, R. C. (1987) A resource guide for secondary school Teaching. 3rd Edition. New York, Macmillan Publishing Luck, M. (1999) Your Student Research Project. Aldershot, Gower Lucey, T. (1992) Costing. 4th Edition. London, ELBS Lucey, T. (1993) Management Accounting. London, ELBS Newcomb, L. H. , McCracken, J. D. & Warmbrod, J. R. 1986) Methods of teaching Agriculture. Danville Interstate printers. Wilson, R Budgetary Controls. New York, Alexander Hamilton, Institute ELECTRONIC Ball, C. (2003) Chi-Square Tutorial assessed 4th October 2005 available online @ http://www. georgetown. edu Ernst & Young LLP (2003) 2003 Survey of Management Accounting. Assessed 25th April 2005 available online @ http://www. ey. com Joe Landsberger (2005) Active listening. Assessed 12th September 2005 available online @ http://www. studyguide. com JOURNALS AND MAGAZINES Guinness News (2005) A Corporate Newsletter of Gunness Nigeria Plc. Student Accountant ( 2005) Beyond budgeting mod els ———————– [pic]

Fundamental Techniques In Handling People

He or she also does not want to let the unhappy result to be happened. Hence, the first part has taught me that prudence which is a value known as practical wisdom ought to be implemented by anyone of us. I have learned that someone has to think twice or thrice before he or she behaves and talks. This is because people will remember what we talked to them especially the complaint and praise. Criticism and blaming will make people feel very down, angry, and even to be discouraged.Besides, I learnt to think deliberately with unhurried manner in order to give out the most appropriate responses when dealing with different people under different situations. Prudence is the exact opposite of impulsiveness and rashness. If we do not think deeply before our every action or speech, we may hurt someone's fragile feeling as humans are creatures of emotion who have high self-esteem. Humans are always afraid of criticism, prejudices, and complaint. Most of us are not willing to face the imperfect side of us but always wish to hear good words from others. M trying not to blame others of their faults even the serious ones. However, I try to stand in their shoes and understand their difficulties by showing loving kindness. We should not expect any forgiveness from the God f we are not willing to forgive others' offenses. From this, have learned to forgive people without any criticism, complaint, and judgment. I learnt to speak good words of others instead of learning how to gossip about people and talk about their bad words. Like what Benjamin Franklin has mentioned about that he only speak all the good things he know of everybody and would not speak ill of anyone.I was so amazed by the way of Bob Hoover in giving response to the careless young man after the mechanic fueled in jet fuel rather than gasoline to propeller plane. This famous pilot, Bob Hoover gave a second chance to that young man in servicing his F-51 on the next day. Bob knew criticism and scolding only can prod uce futility and resentment. This will cause the person who is being criticized tends to just#y' himself or herself even lose their confidence when having daily performances in workplaces, at home, in school, and et. Tetra In other words, criticism may bring out unpleasant past experiences to some people, this may push them into a wrong route which involve in various illegal activities. I have realized anger can be aroused by criticism. Thus, people would be demoralized as anger sakes a bad situation to be worse. I will avoid criticizing people. On the other hand, honesty has to be shown in praising and appreciating others' effort. Never ignore the good deeds people have done to us. Showing our appreciation actually is a kind of gratitude.Sense of appreciation and thanks for people' generous acts are able to satisfy the desire to be important in human. The desire to be great is the strongest natural craving of everyone. Have learned to encourage my surrounding people with sincere ap preciation because the one who receives the encouragement and appreciation will keep n doing the right thing. If one does not get any attention from anyone after giving so much, that person will definitely feel very disappointed because all of their effort came out with nothing.Being sincere and not fake in praising people, this is also showing approval to a person. Flattering people to win friends is an act of doing harm to people. I learnt to understand people' feelings of not being acknowledged, so honest and sincere appreciation are like very important gifts to everyone. A great man should not be self-centered as he or she should always care about others. We need to care about others' needs and help people to solve their problem are the acts to arouse in the other person an eager want.By expressing our enthusiasm and passion to find out the root reason of causing someone's problem as well as their wants, we can be a friendly and helpful person. I also learnt to be thoughtful of people' point of view without mention and emphasize my own ideas only. I am trying to make my ideas to become others' inspiration in creating more great ideas. If we are really wanting and hoping to get the helping hands from others, we must know about what they ant at first. While confronting any disagreement, the wise action is keeping a cool-head which means to be rational in handling the particular situation.We need to calm down in order to think of the best way in coping with the difficult condition. To avoid any argument, I have learned that we have to give priority to the other party instead of ourselves. The author, Mr.. Dale Carnegie described his past experience of negotiating with a hotel manager. The manager increased his rent for the ballroom to 300 percent. Then, he communicated with the hotel manager in a polite way by stating out all the advantages and disadvantages that were going to accrue the manager.In the end, both parties gained what they wanted. Carnegie merel y discussed what the other person wanted and how he could get it without throw tantrum to the manager in office. Before persuading people, ones must clearly know the benefits and disadvantages of both parties. In brief, I am so sure that the several basic skills in handling people I have learned in this chapter will enable me to get a good job after graduated as the employers nowadays are searching for employees who are able to deal with people skillfully. (999 words)

Abridged Literature Review Essay Example | Topics and Well Written Essays - 1000 words

Abridged Literature Review - Essay Example d rehabilitate the offenders after committing crimes, criminal justice system has been introduced, which looks for recover and recuperate the offenders in a systematic and an organized way. Theories have been articulated and researches have been conducted for discovering biological, sociological and psychological causes behind perversion. This chapter discusses the studies already conducted under juvenile recidivism in prisons, which are as following: Marian Gewirtz (2007) conducted a comprehensive study under the title Recidivism among Juvenile Offenders in New York City. She made comparative analyses among different boroughs of the city and concluded the very fact that re-arrest rate of the juveniles is very high because of the inappropriate prevailing prison system. More than three quarters of the juveniles, Gewirtz submits, were re-arrested within four years and half were re-arrested for a VFO in that time. The data suggest that juveniles processed in Manhattan are less likely to be re-arrested shortly after their initial release than were juveniles processed in the other boroughs, although the overall re-arrest rate is not lower for Manhattan juveniles. (2007: 32) She also found out that recidivism among male offenders is far higher than the female juveniles due to the fact that males obtain free food and residence at jails, which saves them from working to earn their bread. The researcher also indicated that the crimes like robbery, theft and rape are the most repeated crimes among juvenile offenders. Gewirtz looks for the review of prison policies, so that the probabilities of the repetition of crimes could be mitigated among the juveniles. Another study, under the title â€Å"Juveniles in Adult prisons and Jails†, was conducted by Reno et al in 2000, which aims to state that keeping the juvenile offenders in adult prison houses has increased the percentage of recidivism among the juvenile prisoners. Reno et al believe that keeping young males and females

Knife crime in the uk Essay Example | Topics and Well Written Essays - 1750 words

Knife crime in the uk - Essay Example When one compares the crime statistics of UK with that of the world statistics, it can be seen that the country constitute a meager portion of similar killings but it is considered as a national crisis. Reports state that there was an increase from 12 killings in 2006 to 37 killings nationally in 2007 in which the victim and assassin were under 18, clears the doubts related to the alarming problem of knife crimes, especially among the teenaged. A government Bill which is currently in the House of Lords features Legislature to prohibit the sale of knife or other sharp instrument to those who are under 18. Here, Mick Hume points out: "Total murders in London were down in 2007 for the fifth year in succession, from 222 in 2003 to 160 last year. Within those figures, the numbers of teenagers killed did rise - by 'over 50 per cent' as some reports put it. In hard numbers, however, that was an increase from 17 deaths to 26." (Hume 2008). When the total rate of crimes in London shows a decr easing tendency, the numbers of teenagers killed is at an increasing rate. In older days, holding a knife for self defence was not considered as a serious offence. But now the situation is becoming more and more complicated and laws in countries worldwide limits the rights of citizens. When a teenager commits a crime by using a knife, there are some limitations to the hard laws. The punishment is decided according to the seriousness, circumstance, seriousness of the injury, etc of the person who committed the crime. So, illegal carriage of knife will result in imprisonment up to 2 years. There are Borstal schools and Juvenile homes for the teenagers who had committed the crime. Here, W. J. Forsythe points out that, decision to construct these sorts of schools and houses for the teenage criminals is to transform their character. As Forsythe states, "They had come into being as a result of assumptions that young offenders were contaminated by prolonged contact with older prisoners, that they lost their dread of prison if sent there at an early age for length y periods and that, because of youthful plasticity of personality and susceptibility to environmental influence, they would respond to a regime of training and education." (Forsythe 1990, p. 45). At these schools and homes, the teenagers are provided with training and education for their future life. The punishment is for the crime committed, not against the person. The psychological and mental torture suffered by the person who committed the crime must be considered. Rod Morgan and Malcolm D. Evans observe: "This view implicitly underpins the suggestion that torture is almost universally proscribed and deprecated and is engaged in only by aberrant individuals or regimes, mostly in far-away places: that is, a phenomenon that need not much concern us in Europe." (Morgan and Evans 1998, p. x). By generalizing the problem of torturing the teenaged criminals, the right as a human being is limited. Moreover, violence is considered as an important topic in British law and the punishment i s decided according to the seriousness of the crime committed. According to J. Carter Wood, the study of the history of crime states that extend of crime had risen or declined according to social change: "Violence has become a distinct topic in English historiography through the histories of crime, the

Research/argumentative paper about Achilles and Agamemnon Research - 1

/argumentative about Achilles and Agamemnon - Research Paper Example His conflict with Achilles begins when Agamemnon is forced to give up his captured prize, the woman Chryseis who was the daughter of the local priest to Apollo. When Agamemnon refused to ransom her to her father, Apollo sent a plague against the Greek army until the girl was returned. Agamemnon agreed to return her on condition that he got the other girl, Briseis, who had been awarded to Achilles. Its easy to see the argument that takes place after that as childish pouting on the part of Achilles, but this conflict tells us perhaps more about this society than the epic battle between Hector and Achilles. In the conflict between Achilles and Agamemnon, it is possible to see the social structure of the Greek army as a collection of allies rather than an encampment of a single, unified, cohesive army. Its also clear that the insult to Achilles is not only the lack of respect toward him as also being a leader of men in the taking away of a prize, but also in the over-generosity of Agamem nons later peace offerings which would subjugate Achilles as a servant of sorts to Agamemnon. Through his behavior, Achilles allows us to understand important subtleties of Greek social life and gain insight into important concepts in our own social structure. The ancient Greeks were organized according to a very specific social structure that had many subtleties not necessarily recognized today. Rather than being written as a specific code, these subtleties were contained in various expected forms of behavior and informal codes of conflict. For example, it is often forgotten among Achilles critics that the Greek army was not the single entity we think of today when we think of the American forces. Instead, it was a collection of armies, each led by their own leader as each leader agreed to fight on the side of Agamemnon (Donlan, 2002). This meant Agamemnon owed his

Business Plan Essay Example | Topics and Well Written Essays - 250 words

Business Plan - Essay Example By combining these two measures you will be able to significantly increase your annual profits. Essentially the goal for any business is to increase yearly sales. How do you accomplish this with a product that is already competitively priced? You do this by creating an online presence. Nearly everything is digital these days, why shouldn’t your company be? A business webpage allows users to easily access all the information they are looking for about your products and services. You can also easily add a cart allowing customers to shop directly from your site. This is where you can compete with your prices by offering discounts for bulk purchases and have specific sections geared for businesses and schools. Another valuable hint about creating an automated system is you can reach a larger community. Rather than only focusing on your specific city, you will be able to reach millions around the globe. You could potential double your yearly sales by simply having a virtual store. In today’s ever growing technology, no business will survive without a functioning website. Paperclips are virtually the most inexpensive and multi fictional item on the market today. Here’s where we are proposing you expand your target market by offering specialty items. What we mean by this is rather than sticking to the same old plastic and metals.

Hysteria Essay Example | Topics and Well Written Essays - 1750 words

Hysteria - Essay Example The hysterical person claims one or more of many difficulties or disorders. These include: complete or partial inability to hear or see, prolonged periods of forgetting (amnesia), inability to sleep or sleep walking (somnambulism), loss of speech (aphoria), trances, muscular habits (spasms tics or tremors) and apparent epileptic seizures (idiopathic epilepsy), conversion hysteria in which metal conflicts re converted into physical symptoms such as paralysis, blindness and anesthesia, the fugus or flight, in which an individual becomes amnesic for personal past and multiple personality, in which individual's personality splits into two or more distinct personalities with dissociation of consciousness. Amnesia is a condition where the person cannot recall certain past experiences of his life. In functional amnesia, there is no brain damage as is found in some other forms. The forgotten material remains inaccessible to the person, but can be restored after treatment. Because the person cannot cope with this threatening material, there is repression so that it can be eliminated from the consciousness. Fugus states are characterized by a general amnesia for the person's entire past, including who he is and where he lived. This is associated with a flight (fugue) where the person wanders away from home and then days, weeks, and sometimes years later, finds himself in a strange place, not knowing how he got there, and not remembering about the period of fugue. In some cases, a person has lived away from his original home for ten or more years, starting a new occupation, building a family, only to "reawaken" later, missing his place of origin. In somnambulism, certain thoughts become so strong during sleep as to determine the person's behavior. The person rises and carries out some act. Like multiple personalities, there is some dissociation of some sub-system within the personality which is expressed during sleep and for which nothing is remembered during the waking state. Multiple personalities are rare. It is as if several parts of personality have not been successfully integrated so they become separated or dissociated from each other and the person frequently shifts from one to the other. There appear to be several complete systems of personality with each system having distinct emotional and thought processes, different from each other. When one personality is free and impulsive, another is inhibited and responsible. In conversion reaction, the person suffers from physical symptoms with o organic basis. It could be in the form of anesthesia (loss of sensitivity of some body part) where the person does not feel any pain or sensation in that part of the body. Diagnostic criteria for conversion disorder as defined in the DSM-IV are as follows: One or more symptoms or deficits are present that affect voluntary motor or sensory function that suggest a neurologic or other general medical condition. Psychologic factors are judged to be associated with the symptom or deficit because conflicts or other stressors precede the initiation or exacerbation of the symptom or de

Should nationalism be discouraged Substantiate your answer with facts Essay

Should nationalism be discouraged Substantiate your answer with facts and examples - Essay Example In this view an individual’s claim to being a citizen of a nation may be considered as either voluntary or as involuntary (D’Anieri 48). In terms of our self-determination, the concepts of nationalism do raise questions as to whether these concepts must be comprehended as requiring an individual to acquire full citizenship with absolute authority over any domestic or international affairs. These nationalism concepts also raise questions concerning whether an individual may require satisfying lesser requirements in order to exercise absolute forms of nationalism. With reference to the above facts, the concept of nationalism should therefore be encouraged. The concepts of nationalism have previously been used by different people who have mainly been unsatisfied by the inconsistencies that exist between the social orders of their people and their identification with a country’s traditional identity (D’Anieri 119). Such a situation normally results in anomie, a situation that requires the intervention of nationalists for efficient resolutions to the people’s problems (D’Anieri 125). In such situations, the societies have had to reinterpreting their identities while eliminating those elements that are perceived as being unacceptable for the major reason of reunifying their communities. For example, in the 18th century, the concepts of nationalism brought about the French revolution when the French citizens decided to begin pushing for ethnic equality and popular sovereignties. Another good example of an instance where nationalism has led to the self determination aimed at ensuring popular sovereignty occurred during the American Revolution (D’Anieri 122). The Cuban Revolution that was led by former leader, Fidel Castro is another example of an instance where the forces of nationalism encouraged the people’s self-determination that was aimed at ousting the government of Fulgencio Batista. His government, which was backed by the unpopular

Registered nurse Essay Example for Free

Registered nurse Essay The field of nursing has been well-known since the beginning of civilization. People everywhere are familiar with this field because people have always and will continue to experience illness, pain, suffering and death. The purpose of this report is to provide readers with detailed information about the field of nursing including its history, occupation description, education requirements, employment opportunities, job outlook, job availability and salary. The first roots to the modern nursing can be traced back to Florence Nightingale (Career As a Registered Nurse (RN),6). She has inspired numerous people around the world and was considered a heroine in her time. Nightingale was highly educated and would travel through Europe looking at hospitals trying to educate the staff on better patient care and hygiene. She then served as a nurse for the British government tending to ill and injured soldiers during the Crimean War. Nightingale started the first modern, formal nursing school in 1860, naming it the Nightingale School, after herself. Nightingale is said to have created the healthcare model that we follow today, which treats the patient as an individual instead of a disease. (Career As a Registered Nurse (RN),6). This paved the way for other nurses to step up and make nursing a better field to work in. In the United States, Clara Barton cared for soldiers in the Civil War that were fighting for both the North and the South. Clara Barton later developed the American Red Cross. (Career As a Registered Nurse (RN),7). Developments such as these lead to the first nursing school in the US opening. It was opened by the Bellevue Hospital in New York. (Career As a Registered Nurse (RN),7). This helped girls across the country gain insight into the field of nursing which in turn created new schools and new opportunities for people to join the field. A registered nurse takes care of sick and injured people. They are concerned with the â€Å"Whole Person† rather than the disease an individual may have. Registered nurses help with the emotional, physical and mental needs of the patient they are caring for (Registered Nurse (RN)). In the hospital registered nurse’s work under what they call a head nurse. According to the Registered Nurse (RN) web site, â€Å"Registered nurses usually work eight hours a day, forty hours a week, rotating shifts, holidays and weekends. † Registered nurses perform a variety of different jobs. They observe the patient and record the observations they see, they consult with the physicians and others healthcare clinicians with their observations, and they maintain and disconnect intravenous lines for fluid, give medication, blood, and blood products. United States). RN’s help with the plan of care for their patients; the plan may include their activities of daily living, checking the dosages given to the patient, and administering medication (United States). An RN also helps explain to family members how to take care of their family member after they return home. They may explain their diet plan, nutrition, care needs, and the exercise needed (United States). The RN teaches the patient’s family, along with the patient, how to take care of their injuries or illness (United States). These are only a few things that a registered nurse may do on a daily basis as their jobs are crucial for the recovery of sick and injured individuals. They are different educational paths that a registered nurse can choose from. They can get their bachelor’s degree, an associate degree, or a diploma from an approved nursing program (United States). Many registered nurses choose to complete either a two year program with an associate degree or a four year program with a bachelor’s degree. After they have successfully completed the nursing program, then they must take a national examination in order to obtain a nursing license to practice (Career as a Registered Nurse (RN), 23). They are also advanced practice nurses such as a nurse midwife, nurse practitioner, nurse anesthetist or nurse specialist. Advanced practice nurses need a master’s degree in order to practice (United States). Degrees There are three different educational paths to becoming a registered nurse. They can choose to obtain a bachelor’s degree (BSN), an associate degree (ADN), or a diploma (Career as a Registered Nurse (RN), 22). Bachelor’s degree programs are offered by universities and take an average of four year to complete the program. Associate degree program is offered by community colleges and take about two to three years to complete the program. Diploma programs are completed in the hospital, and they last about three years (Career as a Registered Nurse (RN), 22). After the student graduates from one of the three types of programs, and they complete their licensing examination, they can qualify for the entry-level positions as a staff nurse (United States). Several nurses that have taken the associate program will return to school to obtain a bachelors degree program; they call this an RN-to BSN program (United States). People who have a bachelor’s degree program can return to school to obtain an accelerated master’s degree in nursing (MSN). After completion of the ADN program to receive the BSN and MSN it takes three to four years to complete as a full time student to receive an award for both (United States). The bachelor’s degree program takes about twelve to eighteen months to earn the degree after completion of the associate degree program. For someone who holds a bachelor’s degree who decides to obtain an MSN, it takes an additional two years to receive their master’s degree (United States). When taking classes at college for the associate degree program, the programs includes courses such as anatomy, physiology, sociology, microbiology, chemistry, psychology, and nursing classes. For associate degree programs liberal arts is also a part of their coursework (Career as a Registered Nurse (RN), 23). Students must participate in supervised clinical experiences. These clinical rotations can be done in hospital departments such as maternity, psychiatry, pediatrics, and surgery (United States). Several other health care facilities that offer clinical experience include public health departments, home health agencies, nursing care facilities, and ambulatory clinics. Advantages and Disadvantages When deciding what degree should be obtained, students must consider everything before choosing what program is right for them (United States). If someone has chosen to take an associates program with a two year community college, they could be limited for advancement opportunities (United States). When someone takes a bachelor’s degree or higher with a four year university, they receive more training in areas such as communication, leadership and critical thinking and will have a better opportunity to obtain a higher position than someone with a associates degree (United States). People who obtain a bachelor’s degree have more clinical experience in nonhospital settings (United States). Bachelor’s degrees are often needed for teaching, consulting, and research positions (United States). Licenses In the United States, students are required to graduate from an approved nursing program before they are allowed to practice nursing. Students are required to take and pass the national licensing examination known as the National Council Licensure Examination or NCLEX-RN (United States). After successfully passing the NCLEX-RN exam students will obtain their nursing license. Other Qualifications Nurses are people who should love caring for others when they are sick and ill. They should be responsible and sympathetic for all patients. They need to be able to give people direction and supervise other co-workers who are under them. Nurses should be emotionally stable to be able cope with people who are suffering, dying, and emergency situations (Career as a Registered Nurse (RN), 19). Continuing education credits could be required in some states on regular bases (United States). Advancement Registered nurses most often start out as staff nurses in hospitals. The more experience the nurse acquires overtime, the more often the nurse will move to other departments or promoted to do jobs taking on more leadership roles and responsibility (United States). Registered nurses can advance from a head nurse to a senior-level nurse they are more of a director, vice president, chief of nursing and assistant director (United States). This job requires a graduate or an advancement degree in health services administration, and the administration program works with leadership, communication and excellent judgments (United States). If someone chose to advance in their nurse practice, there are four different advanced practice nurses to choose from they are: clinical nurse specialists, nurse anesthetists, nurse-midwife, and nurse practitioners (United States). When a nurse chooses one of the four types of advanced practice nurses, it requires a master’s degree (United States). New graduates should consider if they want to advance in their career when first applying for a job in order to ask the hiring team if there is room for advancement within the facility and the position they will be taking.

Literature Review: Organizational Development

Literature Review: Organizational Development The topic under consideration is organizational development, knowledge creation and change management. The main focus of this research is to see how the process of change management is affected by organizational development and knowledge creation. In order to get an overall view of that these broad areas are their relationship with each other, a literature review was conducted. Worren Ruddle Moore (1999) explored about how over the years people have moved from organizational development to a more holistic view which is change management. According to this article the tools used in change management and organizational development are the same but the rationale behind it is different. For example attitude surveys are used in both. In organizational development it was used to gauge job satisfaction and the climate of the organization but in change management it is part of a strategy driven and holistic change program. This article basically uses research of various other people to give us a complete picture of what change management is all about. According to them as now the scale of businesses is increasing and so is the need for having specialized firms to administer change. They talked about interventionist and integrative strategies. Interventionist strategies are used in organizational development where as integrative strategies are used in change manag ement. The variables taken from this article are change management and organizational development. These variables are very important for the research as it clearly defines what the word change management would mean when it would be used in the research. The definition also takes both the culture and structure aspect of change management into account. The authors concluded that in order to increase the standard and the overall performance of the organization the company as to use the integrative strategies because when the employees are a part of the whole process the resistance to change is minimized. Van de Ven Poole (1995) through their research gave a theoretical overview of how development and change management basically occurs. The article classifies four types development theories namely; life- cycle theory, teleological theory, dialectical theory and evolutionary theory. The authors were of the opinion that these basic theories can be used to explain how change occurs in the organization. To explain that they developed a framework with these four theories and classified companies based on the mode and unit of change at various levels of organizational development. The conclusion they drew from their research was that as the organization grew in size the motors of change also get more complex because comes into play at once. Ikujiro Nonaka(1994) gives a comprehensive view of how knowledge is created within the organizations. The main variable identified for knowledge creation is innovation. It is defined as follows Innovation is a process in which the organization creates and defines problems and then actively develops new knowledge to solve them The article also identifies three dimensions of knowledge creation. This includes epistemology, ontological and the spiral model of knowledge. The paper differentiates between codified, formal (explicit) and informal, personal information. He concluded that the organization played a very important role as far as knowledge is concerned. The organization can facilitate the creation of knowledge by encouraging socialization, internalization of codified information into tacit information etc. Choi Lee (2002) stated that knowledge creation is very important to insure a persistent positive financial growth. The authors basically classify the knowledge creation management strategies into either human or system oriented. They used empirical data to prove the link between the mode of knowledge creation and its management strategies. The authors concluded that proper grouping of the mode of knowledge being used and the strategies involved is essential to achieve the desired financial improvement. For example it the mode of knowledge creation is socialization it should be aligned with the human strategy in order for it to be effective. It also found out knowledge creation strategies different with different types of departments that are taken into account. This research also gives us guidelines for future research which includes a comparative analysis between the service and the manufacturing sector. This study basically shows how qualitative variables can be measured quantitat ively. I will be using the study as a guide when formulating the survey form etc. Bloodgood Salisbury (2001) talks about that organizations can implement change and gain and maintain a completive advantage but this cannot be achieved by knowledge creation alone. Knowledge transfer and knowledge protection is equally important. The authors have used the Resource-Based View (RBV) to explain how both types of information i.e. explicit and tacit can help in the change process and how they can be transferred to achieve long-term benefit. In the paper they identified knowledge creation as a process which is based on creativity and a shared knowledge between a group of people which can be used to make new products as well as management strategies. The authors went on to stress that it is not just creating knowledge. It would be of no use if other can get that information from your company easily or it can be altered. So the protection of the knowledge is equally important for a business to remain competitive. To ensure its safety security and legal measure should be use d. Rune Todnems (2005) paper basically talks about things which should be taken care off when conducting research in the field of change management. This article basically takes into account various researches conducted in this field and then draws consensus based on the data they have. The two main findings of this paper were as follows: Firstly, it is agreed that the pace of change has never been greater than in the current business environment (Balogun and Hope Hailey, 2004; Burnes, 2004; Carnall, 2003; Kotter, 1996; Luecke, 2003; Moran and Brightman, 2001; Okumus and Hemmington, 1998; Paton and McCalman, 2000; Senior, 2002). Secondly, there is a consensus that change, being triggered by internal or external factors, comes in all shapes, forms and sizes (Balogun and Hope Hailey, 2004; Burnes, 2004; Carnall, 2003; Kotter, 1996; Luecke, 2003), and, therefore, affects all organizations in all industries. Waddell Sohal (1998) stated that resistance is as a critically important factor that can influence the success of change management. They defined it as: Resistance, in an organizational setting, is an expression of reservation which normally arises as a response or reaction to change (Block 1989) The authors throughout the paper talked about resistance. They were of the opinion that resistance to change should not be seen as a hurdle is had its own advantages. They used a lot secondary data to put their point across. Though their research they were able to conclude that resistance from the management can actually lead to greater stability in the external environment. This conflict between the internal and the external environment which is brought about by change is actually healthy for the business as a whole. The authors also identified that resistance at time draws attention to certain aspects of change which might not be appropriate for the organization in the long run. The most important advantage concluded by them was that it results in an influx of energy within the organization which is healthy for the organization as it in turn results in higher levels of efficiency. Keller Aiken (2009) talks about some stereotypes which are prevalent about change management. They based their research on John Kotter research which was published in 1995. They basically identified some of the mistake which managers in all the organizations make then they are administrating change in the organization. The concluded that what motivate you as a person might not motivate most of the employees in the organization. So special attention should be given to the things that motivate the employees. Secondly they identified that the leaders/ managers who are bringing about the change should not believe that they are the change and just because the manager/ leader is influential you cannot guarantee effective change within the organization. They also went on to point out that good intentions of the managers are not enough to ensure that the change management will be effective. Employees all need some kind of monetary reward to ensure maximum compliance. Ash (2009) in his article basically talks about how change can be managed efficiently. He talks about the time lag between the decision is made and implemented and the results in the form of increased performance to be seen. According to him this is due to more resistance than expected by the top management from the side on the employees. He goes on to explain why organizations generally fail to minimize the negative consequences of transition. According to him most organizations do little to allay such fears and concerns which results in slow change process. People initially resist change is the uncertainty change creates. Theoretical Framework C:Documents and SettingsuserLocal SettingsTemporary Internet FilesContent.Worduntitled.bmp Hypothesis H0= organization size will have an effect on change management? H1= organization size will not have an effect on change management? H0= internal stability would have a positive effect on change management? H1= internal stability would have no or a negative effect on change management? H0= business performance will have an effect on change management? H1= business performance will not have an effect on change management? H0= knowledge creation has a positive impact on change management? H1= knowledge creation has a negative impact on change management? H0= innovation results in knowledge creation? H1= innovation does not result in knowledge creation? H0= knowledge transfer has an effect on knowledge creation? H1= knowledge transfer does not have an effect on knowledge creation? Systolic Architecture: History and Applications Systolic Architecture: History and Applications SYSTOLIC ARCHITECTURE A network of PEs that rhythmically produce and pass data through the system is called systolic architecture. It is used as a co processor in combination with a host computer and the behavior is analogous to the flow of blood through heart; thus named SYSTOLIC.  · A systolic architecture has the following characteristics : A massive and non-centralised parallelism Local communications Synchronous evaluation  · Example of systolic network 1. Linear network 2. Bi-dimensional network 3. Hexagonal network HISTORY:- The systolic architecture paradigm, data-stream-driven by data counters, is the counterpart of thevon Neumann paradigm, instruction-stream-driven by a program counter. Because a systolic architecture usually sends and receives multiple data streams, and multiple data counters are needed to generate these data streams, it supportsdata parallelism.The namederives from analogy with the regular pumping of blood by the heart. H. T. KungandCharles E. Leierson published the first paper describing systolic arrays in 1978; however, the first machine known to have used a similar technique was theColossus Mark IIin 1944. NEED FOR SYSTOLIC ARCHITECHTURE:- We need a high-performance, special-purpose computer system to meet specific application. I/O and computation imbalance is a notable problem .The concept of Systolic architecture can map high-level computation into hardware structures .Systolic system is easy to implement because of its regularity and easy to recon .Systolic architecture can result in cost-effective , high- performance special-purpose systems for a wide range of problems. An efficient approach to design very large scale integration (VLSI) architectures and a scheme for the implementation of the discrete sine transform (DST), based on an appropriate decomposition method that uses circular correlations, is presented. The proposed design uses an efficient restructuring of the computation of the DST into two circular correlations, having similar structures and only one half of the length of the original transform; these can be concurrently computed and mapped on to the same systolic array. Significant improvement in the computational speed can be obtained at a reduced input-output (I/O) cost and low hardware complexity, retaining all the other benefits of the VLSI implementations of the discrete transforms, which use circular correlation or cyclic convolution structures. These features are demonstrated by comparing the proposed design with some of the previously reported schemes. A more computationally efficient and scalable systolic architecture is provided for computing the discrete Fourier transform. The systolic architecture also provides a method for reducing the array area by limiting the number of complex multi pliers. In one embodiment, the design improvement is achieved by taking advantage of a more efficient computation scheme based on symmetries in the Fourier transform coefficient matrix and the radix-4 butterfly. The resulting design provides an array comprised of a plurality of smaller base-4 matrices that can simply be added or removed to provide scalability of the design for applications involving different transform lengths to be calculated. In this embodiment, the systolic array size provides greater flexibility because it can be applied for use with any transform length which is an integer multiple of sixteen. A systolic network is often use with a host station responsible for the communication with the outside world.As a result of the loca l-communication scheme, a systolic network is easily extended without to add any burden to the I/O. CHARACHTERSTICS OF SYSTOLIC ARCHITECHTURE:- A massive and non-centralised parallelism Local communications Synchronous evaluation Data coming from the memory are used several time before to come back to it. These architectures are well suited for a VLSI or FPGA network implementation.  · Other characteristics : A systolic network is often use with a host station responsible for the communication with the outside world. As a result of the local-communication scheme, a systolic network is easily extended without to add any burden to the I/O. PRINCIPLE OF SYSTOLIC ARCHITECHTURE:- Systolic system consists of a set interconnected cells, each capable of performing some simple operation. Systolic approach can speed up a compute-bound computation in a relatively simple and inexpensive manner. Through systolic array we achieve higher computation throughput without increasing memory bandwidth. Which means that by using systolic architechture we can speed up our system. For eg. When we are using our simple aechitecture than we can perform atmost five million operatoins per second whereas by using systolic arrays in systolic architecture we can operate the system at a speed of 30 million operations per second. WORKING:- Systolic architecture consists of simple cells arranged in some regular pattern (linear, bi-directional, triangular, hexagonal, etc.) where each cell usually performs one operation. Each processing cell is connected to its neighbour or to a neighbour hood of processing elements by short signal paths. Both parallel and pipelined execution is implemented. A function that is to be performed can be represented by a set of Functional Primitives. The systolic structure has advantages of regularity and modularity over implementations of the block-state-variable form, as it is regular and an nth order filter is simply formed by cascading second order filters. Therefore it is more suitable for the VLSI implementation. The idea is to exploit VLSI efficiently by laying out algorithms (and hence architectures) in 2-D (not all systolic machines are 2-D, but most are). The architectures thus produced are not general but tied to specific algorithms. This is good for computation-intensive tasks (e.g. signal processing). TOOLS FOR SYSTOLIC ARCHITECTURE:- SYSTOLIC ARRAY:- Incomputer architecture, asystolic arrayis a pipe network arrangement of processing units called cells. It is a specialized form ofparallel computing, where cells (i.e. processors), compute data and store it independently of each other. We need a high-performance, special-purpose computer system to meet specific application. I/O and computation imbalance is a notable problem. The concept of Systolic architecture can map high-level computation into hardware structures. Systolic system works like an automobile assembly line. Systolic system is easy to implement because of its regularity and easy to recon. Systolic architecture can result in cost-effective, high-performance special-purpose systems for a wide range of problem. Systolic Array Example: 33 Systolic Array Matrix Multiplication:- T=7 DESCRIPTION OF SYSTOLIC ARRAYS:-  · Description : It is a network of interconnected processing units. Only the processors at the border of the architecture can communicate outside. The task of one cell can be summarised as : receive-compute-transmit A systolic array is composed of matrix-like rows of data processing units called cells. Data processing unitsDPUsare similar tocentral processing units(CPU)s,(except for aprogram counter, since operation istransport-triggered, i.e., by the arrival of a data object). Each cell shares the information with its neighbors immediately after processing. The systolic array is often rectangular where data flows across the array between neighbour DPUs, often with different data flowing in different directions. The data streams entering and leaving the ports of the array are generated byauto-sequencing memoryunits, ASMs. Each ASM includes adata counter. Inembedded systemsa data stream may also be input from and/or output to an external source. An example of a systolicalgorithmmight be designed formatrix multiplication. Onematrixis fed in a row at a time from the top of the array and is passed down the array, the other matrix is fed in a column at a time from the left hand side of the array and passes from left to right. Dummy values are then passed in until each processor has seen one whole row and one whole column. At this point, the result of the multiplication is stored in the array and can now be output a row or a column at a time, flowing down or across the array. Systolic arrays are arrays of DPUs which are connected to a small number of nearest neighbour DPUs in a mesh-like topology. DPUs perform a sequence of operations on data that flows between them. Because the traditional systolic array synthesis methods have been practiced by algebraic algorithms, only uniform arrays with only linear pipes can be obtained, so that the architectures are the same in all DPUs. The consequence is that only applications with regular data dependencies can be implemented on classical systolic arrays. LikeSIMDmachines, clocked systolic arrays compute in lock-step with each processor undertaking alternate compute | communicate phases. But systolic arrays with asynchronous handshake between DPUs are calledwave front arrays. One well-known systolic array is CMUs I Warp processor, which has been manufactured by Intel. An I Warp system has a linear array processor connected by data buses going in both directions.  · Super Systolic Array : The super systolic array is a generalization of the systolic array. Because the classical synthesis methods (algebraic, i. e. projection-based synthesis), yielding only uniformDPUarrays permitting only linear pipes, systolic arrays could be used only to implement applications with regular data dependencies. By using simulated annealinginstead,Rainer Kresshas introduced the generalized systolic array: the super systolic array. Its application is not restricted to applications with regular data dependencies. Applications:- An application Example Polynomial Evaluation Horners rule for evaluating a polynomial is: y= ((((an*x+an− 1) *x+an− 2) *x+an− 3) *x+ +a1) *x+a0 A linear systolic array in which the processors are arranged in pairs: one multiplies its input byxand passes the result to the right, the next addsajand passes the result to the right. Advantages and Disadvantages:- ADVANTAGES Faster Scalable DISADVANTAGES Expensive Highly specialized for particular applications Difficult to build More about systolic architectures :- Systolic architectures are designed by using linear mapping techniques on regular dependence graphs (DG). Regular Dependence Graph : The presence of an edge in a certain direction at any node in the DG represents presence of an edge in the same direction at all nodes in the DG. DG corresponds to space representation no time instance is assigned to any computation t=0. †¢ Systolic architectures have a space-time representation where each node is mapped to a certain processing element(PE) and is scheduled at a particular time instance. Systolic design methodology maps an N-dimensional DG to a lower dimensional systolic architecture. Mapping of N-dimensional DG to (N-1) dimensional o systolic array is considered. CONCLUSION: A massively parallel processing with limited input output communication with host computer. Suitable for many interactive operations. Replace single processor with an array of regular processing elements Orchestrate data flow for high throughput with less memory access a. Different from pipelining Nonlinear array structure, multidirection data flow, each PE may have (small) local instruction and data memory Different from SIMD: each PE may do something different Initial motivation: VLSI enables inexpensive special-purpose chips Represent algorithms directly by chips connected in regular pattern BIBLIOGRAPHY:- * Text Book * http://www-old.oberon.ethz.ch/WirthPubl/AD.pdf * http://www.google.co.in/search?q=description+of+systolic+architecturehl=enrlz=1C1GGLS_enIN323IN323start=20sa=N  · http://www.cs.nctu.edu.tw/~ldvan/teaching/vlsidsp/VLSIDSP_CHAP7.pdf  · http://www.google.co.in/search?hl=enrlz=1C1GGLS_enIN323IN323q=%2Bworking+of+systolic+architectureei=lFzzSYDQO8zelQeRqaTDDAsa=Xoi=stemming_tipct=title  · http://eprints.iisc.ernet.in/6808/  · www.wikipedia.org  · http://www.google.co.in/search?rlz=1C1GGLS_enIN323IN323sourceid=chromeie=UTF-8q=description+of+systolic+architecture