Implementing Change Paper Essay Example for Free

Implementing Change Paper Essay Managers A manager is a person who is responsible for being in charge of all or a piece of a company or organization. A manager is very important and can make or break a company. According to DuBrin (2008), desirable personal characteristics make a manager somebody that the employees can look up to, and sense content following them. Some of those characteristics are motivation, integrity, optimism, dependability, and confidence. Some level of business insight is essential for a manager. Being knowledgeable about fundamental business values and practices can be helpful, such as having knowledge of the company, being organized, money management, and legal implications. It is necessary for a good manager to be able to communicate thoroughly and effectively. Managers should make sure to develop the skill to converse as part of his or her efforts. Some characteristics that should be acquired to be an affective conversationalist and execute management duties are verbal and written communication, constructive feedback, active listening, and organized presentations. Managers should also know how to build professional relationships with employees with qualities such as respect, values, collaboration, and being a team player. The contents of this paper will define the roles and responsibilities of a manager when change is implemented and how he or she should handle the change using assessment, planning, implementation, and evaluation. Roles and responsibilities in implementing change Change is very popular in any company or organization. Change management deals with how changes to the company or department are managed so they dont degrade performance. Once an organization commit to planned change, the manager needs to construct a reasonable step by step approach in order to achieve the goals of change. According to Gilley (2001), a planned change entails managers to follow a seven step method for successful implementations. The first step is to recognize that change is needed. The change may be due to either internal or external forces but it needs to be addressed. The second step is to develop the goals of the change. It is required to establish the reason why the change is necessary then identify the needed changes in terms of products, technology, structure, and culture. The third step is to select a change agent, who will be the person that takes control and is responsible to execute the planned change. The change agent must be attentive to things that need revamping, open to new and good ideas, and supportive of the implementation of those ideas into actual practice. The fourth step is to diagnose the current climate, in which the change agent sets about assembling data about the climate of the company in order to assist employees in preparation for change. Preparing employees for change involves direct and influential feedback about the negatives of the current situation. The fifth step is to choose an implementation technique. Managers can make themselves more receptive to pressures for change by using networks of organizations with diverse perceptions and views, being exposed to new ideas by visiting other organizations, and using outside standards of performance, such as competitors development. The sixth step is to develop a plan that determines the when, where, and how of the change. The seventh and last step is to finally implement the plan. After all the questions have been answered, the plan should be put into operation. Once a change has started, initial excitement can scatter in the facade of everyday issues. Managers can retain the momentum for change by providing resources, developing new capabilities and skills, emphasizing new behaviors, and building a support system for those initiating the change. Handling staff resistance to change During a change, employees often act negatively towards that change. The staff is usually resistant to change for a number of different reasons such as fear of loss of job, fear of the unknown, loss of control, lack of competence, poor timing, peer pressure, lack of trust and support, and many more reasons. There are a number of ways managers can help employees overcome resistance to change. According to Sharma (2006), one proven technique is education and communication. Employees can be educated about the nature of the change and the reason behind it before it takes place using reports, memos, and presentations. Another important factor of overcoming resistance is inviting employee contribution and involvement in the plan and implementation stages of the change. Another possible approach is through facilitation and support. Managers should be sure to supply employees with the resources they need to make the change, be supportive of their efforts, listen to their problem, and understand that performance level may go down initially. Some companies deal with resistance to change through compromise and rewards by offering employees incentives to guarantee their cooperation. Other companies choose to manipulate, such as giving a resistance leader an important position in the change process. Whatever approaches that a manager uses to handle employees resistance to change, it is important that they acknowledge the resistance and do something about it.

Poetry and Sex Essay -- Sex Sexuality Poetry Poems Literature Essays

Poetry and Sex Since the beginning of human existence, there has been once practice, one instinct, one single obsession that we cannot escape. Some may call it necessary; others say it’s a gift. It can be controlling, enlightening but it’s oh so powerful. It isn’t the need for food, safety or shelter. It isn’t love nor greed nor vanity, but sex, ladies and gentlemen. With the evolution of human communication poets have been using the power of words to describe the practice of sex, and the emotions that come with it. As a guest speaker invited to this years festival, I have explored how sex is expressed through poetry from a multitude of cultures and eras. It has become apparent that the traditions and values of a society shapes the form, right down to the style of language and words used, of poetry from its respective era. While values have and will continue to change, sex is a universal practice, and therefore a universal theme of poets the world over. To demonstrate this, I will analyze three poems: ‘Kubla Khan,’ by Samuel Coleridge, ‘Sexual Healing,’ by Marvin Gaye and David Ritz and ‘Adultery’ by Carol Ann Duffy. Although all poems have the same central theme of sex, the way they express it differs quite radically. In Xanadu did Kubla Khan A stately pleasure-dome decree: Where Alph, the sacred river, ran Through caverns measureless to man Down to a sunless sea. These are the opening lines of Kubla Khan, in which the era of its poet is made clear. Samuel Coleridge was from the Romantic period, an era in which freedom, simplicity and the humble life were reflected through poetry. Above all else though, Romantic poetry featured a strong presence of nature, wild and untamed, the oppos... ...ncerning sex became more open in manner as the years went by. The protest against sexual brutality in ‘Sexual Healing’ would certainly not have been acceptable even two decades before its time, let alone 200 years. Further exposure to lust and sex in the media led to poems such as ‘Adultery’ being written. This poem’s acceptance in contemporary society displays a progression of international maturity in regards to sex, but at the same time the loss of modesty. Ultimately, all poems have differing representations of the same theme, which is shaped by the society of its era. William Wordsworth once said that ‘poetry is the spontaneous overflow of powerful feelings.’ Lust and sex are among the most powerful feelings that human beings are capable of, and there is no doubt that poets will continue express their passion, elation or anguish on this subject.

Personal & Professional Development Essay

1.1  Cunningham1 has defined self-managed learning as â€Å"†¦idealised adult action learning†. Therefore, self learning is a process where the learner develops their learning goals, decides on strategies to make it happen, identifies resources needed to achieve it and adopts the process to evaluate their achievement. Self managed learning can only be effective if a person has the ability to independently decide about their learning and can manage this without much institutional support. However, anecdotal evidence suggests that most people, though understanding the need for such learning approach, are unable to identify and manage their learning without guidance and support from an institution. Hence, people go to an institution to learn. However, It is the responsibility of the learner to take charge of their learning. In an adult learning environment, where most learners have been out of touch with learning for a while, it is important that the tutors initially provide hands on approach to guide the learners. Gradually, ‘tutor dependency’ reduces and the learner becomes more self dependent, starting to manage their learning more effectively. Self learning process can be facilitated through research, using online tools such as web logs, wikis, search engine facilities, use of social software and other multimedia tools such as audio and video equipment. 1.2  Lifelong learning is a process that takes place throughout an individual’s life based on their life experiences, interaction with others and range of different circumstances which are used to acquire knowledge. It is, defined as the â€Å"ongoing, voluntary, and self-motivated pursuit of knowledge for either personal or professional reasons’’[2). There are various methods of learning, which can be termed as ‘life long learning’. These are: †¢ Home schooling : People learning at home rather than at an institute. †¢ Adult education : Enrolling in an adult learning course to gain formal qualifications for work or leisure. †¢ Continuing education : Courses to gain further knowledge without getting any formal qualification. †¢ Knowledge work : On-the-job training but can also include practical courses for professional development. †¢ Personal learning environment: Using a range of sources and tools including online applications. Lifelong learning is the most effective way to enhance personal and professional development. Therefore, all the above methods should be encouraged and used to gain relevant knowledge in relation to an individual’s goals and aspirations. A method used by a person depends on what their personal learning goals are, and on the answers to the key questions of what, when, where, how and why. 1.3  The benefits of self managed learning to individuals and organisations are many fold. The key benefits are : †¢ Ability to choose the content :Allows people to pick and choose what they are going to learn, and who they are going to learn from, depending on personal level of knowledge and preferences. †¢ Determining the schedule : Allows people to adapt learning process to their personal agenda, without depending on time schedules imposed by others. †¢ Learning with passion : Topic is chosen based on what the learner wants to learn, making the learner more engaged and the learning process more enjoyable. †¢ Sense of accomplishment and satisfaction : As the learner has chosen the topic, it provides greater degree of satisfaction and a sense of accomplishment within learners. †¢ More productive life : As it is a learner guided process, there is more passion and commitment within the learner about their learning, enhancing their chances of securing more expertise in the area. †¢ Develop expertise and skill : After gaining skill and expertise in the chosen field, a person is more likely to become an expert in the area, with others seeking their expertise and be willing to pay for it. 2.1 Since leaving school, I have worked within the catering sector all my working life, initially as a General Assistant in the kitchen, helping cook and chef. However, through my competence and performance, I was able to gradually rise to the position of Head Chef, with people working under my supervision. This allowed me to have experience of managing people effectively in a challenging fast moving environment. In addition, I was able to gain adequate knowledge and understanding about various health & safety guidelines through relevant training, including gaining relevant qualifications. I was able to comply with the professional standards for a Chef through the training I received. Also, working closely with the management, I was able to understand fully the key aims and objectives of the business and focused on ensuring that through my work, I help the business to fulfil them. It is important for a restaurant to provide good quality food and customer service – the two key aspect for such business. Unless the quality of the food and the level of customer service is to their satisfaction, customers will not come back, which is vital for a business. So, my role as a Head Chef is crucial to the success of the company. Since the restaurant is doing well, I feel confident that I have contributed towards the achievement of the company’s aims and objectives, complying with the professional standards required for my job. 2.2  Having worked in the kitchen all my working life, I would now like to have a change of career and move to management, where I would like to manage the whole business, either by setting up my own restaurant or be employed in a restaurant owned by others. In order to help me achieve my aim, I would need proper qualification, understanding and knowledge about how to manage a restaurant efficiently. Therefore, my development needs are as follows : †¢ How to devise an effective business plan †¢ How to prepare a comprehensive sales and marketing strategy †¢ How to be a competent business manager †¢ How to manage a business efficiently and profitably In order to acquire the knowledge required to achieve those aims, I need to enrol in a business course which will not only allow me to have the relevant knowledge but would also enable me to have thorough understanding of these areas, resulting in a qualification. In addition to the areas mentioned above, I also need to focus on some other areas, such as enhancing my literacy and numeracy skills as it would be necessary if I am to manage to restaurant. I also need to improve my social and communication skills too, which is vital for a business within the hospitality sector. 2.3 Since I don’t currently have any formal qualification other than GCSE, the only way for me to achieve my goal of enrolling in a course to acquire relevant knowledge and gain qualification would be to enrol in a course that does not have an entry requirement of any formal qualification and would accept someone with only GCSE. So, I started researching about various courses available that is relevant to me and is available for people who only have GCSE. I have identified that the Business Management HND is the best course for me as it offers all relevant aspects to help me achieve my developmental needs while allowing people with only GCSE to enrol. Therefore, I have enrolled in this course. However, I am seriously considering taking this further and go into further studies on business management, either through university or an informal course in continuing education, which may not result in a formal qualification but would provide me with the knowledge I need to achieve my goals. I feel that enrolling in the Business management HND is the first step towards achieving my aim of acquiring all relevant information and gain relevant qualifications regarding running a successful restaurant business. I also researched about courses to facilitate my aim of enhancing my literacy, numeracy, social and communication skills and have identified some of the courses that will be relevant to me and would assist me in achieving my goals.

Sole Proprietorship and Company Case Studies

Executive summary There are several factors that are generally considered in the starting of a business. These factors include availability of capital, skills available, location of the business among others. In an advanced level, one should also consider the tax implications of starting each particular business. There are several forms of business formations. Depending on the owner’s preference, one may decide to start a sole proprietors business, a partnership or incorporate a company. This study will majorly discuss the modes of formation of a sole proprietorship and a company, the advantages of running these types of business and the suitability of such businesses at different levels of revenue. We shall however dwell on the in depth analysis of the after tax returns to the owners of the business for each form of business formation. Sole proprietorship Formation This is the simplest form of business formation. This business is owned and run by a single owner although he may enlist the assistance of family members. There are several advantages to the formation of this business as explained below. Small amount of capital is required at the start up stage. Since only one person runs this form of business, capital may not be a major set back Decision making is quite fast since only one individual is involved unlike a corporation or partnership where wide consultations may be required to approve any decision. In a sole proprietorship, the owner gets all the profits unlike in companies or partnerships where the profit is shared amongst the owners. It’s very easy to form a proprietorship business since very few formalities and legal requirements are necessary in the formation of this business. There are several shortcomings that rock this form of business. Any losses that may arise in the course of business are borne by only one person, the owner. Bad decisions are likely to be made since the owner makes them solely without much consultation There is overburdening the owner with too much work since he has to do virtually everything on his own. It is not very easy to raise capital for a sole proprietor since he may not have enough collateral to secure loans from financial institutions limiting his scope of expansion. Company This is probably the most complex business formation. There are several requirements for a company to be incorporated. After the members have agreed to form the company, they must agree on the major business objective which is included in the memorandum of association, one of the documents required by the company registrars for the formation of the business. After the owners have raised the required capital, they must submit the following documents to the registrar before the company is incorporated: Memorandum of association This document defines the relationship between the business and outsiders. It contains the following clauses. Name- this gives the desired name of the company as intended by the owners Location clause- this clause indicates the physical address of the company, usually the head office of the business. Capital- this indicates the authorized capital for the company; this capital must be raised before the company is incorporated. Liability- this clause mentions whether the company is a limited company or not and its limited, whether its limited by guarantee or by shares. Just to mention a few. Article of association This is the internal constitution in the business and it governs the internal affairs of the business.   All issues pertaining the management and members rights and obligations, appointment, dismissal and terms of directorship are discussed in this document. Rules relating to dividends are also available in this document. Declaration by members- this document simply confirms that the members have agreed to form the said business. Declaration by directors- here the directors confirm their acceptance to act as directors of the company. After the promoters of the company present the above documents to the register of the company, a certificate of incorporation is issued. For public companies though, a certificate of trade is required for them to commence business. Despite the above formalities and other legal requirements, companies have very many advantages compared to other forms of business formations. These are explained below: Limited liability the liability of a company is limited to the capital contributed and personal property cannot be attached incase of insolvency. Ability to raise capital- due to the large collateral that may be available to the company besides the owners contributions, companies are able to get financing from financial institutions. Professional management- due to the nature of the business and the legal entity status, the business is run separately from family and domestic issues in amore professional way. Other advantages that relate to this form of business include the benefits of incorporation which include: the ability to own property in its own name, ability to sue and be sued among other factors arising from the separate legal entity status. After an analysis of the theoretical issues governing these forms of businesses, we shall now evaluate the suitableness of each of these business formations from the benefits that accrue to the owners of the business after federal taxes have been deducted, beginning from given revenue levels. We shall begin our analysis with the sole proprietor. Sole proprietorship Revenue 30000 Expenses Salaries and wages 18000 Electricity 1000 Rent and rates 2000 Licenses 500 Postages 1000 Miscellaneous expenses 200  Ã‚  Ã‚     Ã‚  Ã‚      22700 Net profit before tax 7300 Tax computation for the entity Assuming a single individual is involved in this business, the following taxes will apply. 0-8375 USD†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦10% 8376-34000 USD†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦15% 34000-82400 usd†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..25% 82401-171850†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦28% 171854-373650†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦33% 373651+†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦35% Since in a sole proprietorship the owner gets all the profits, the profit becomes the income of the owner and it’s thus taxed on him at the graduated scale rates as follows; The income lies in the bracket of 0-8375 so it’s taxed at the rate of 10% leaving the owner of the business with 7300-(10%*7300) = 6570. YEAR II At a revenue level of 60,000, the analysis will be as follows. Revenue 60000 Salaries and wages 36000 Electricity 3000 Rent and rates 3000 Licenses 2000 Postages 1000 Miscellaneous 400  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚   45400 Net profit before tax 14600 The money that remains after tax will be computed as: 8375*10% = 837.5 (14600-8375) 0.15   = 879.75 Profit after tax = 14600-(837.5+879.75) = 12882.75 Year III At a revenue level of 180,000, the tax computation will be analyzed as follows, Revenue 180000 Expenses Salaries and wages 108000 Electricity 8000 Rent and rates 10000 Licenses 2200 Postages 4000 Miscellaneous   4000  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   151800 Net profit before tax   28200 The net profit after tax is computed as follows; 8375*10%   =   873.5 (28200-8375)*15%   =   2973.75 Profit after tax   = 28200-(873.5+2973.75) = 24352.75 Year IV At a revenue level of 375000, the after tax profit can be computed as follows; Revenue 375000 Expenses Salaries and wages 225000 Electricity 20000 Rent   20000 Postages   3000 Licenses   5875 Miscellaneous   10000  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   283875 Net profit before tax  Ã‚  Ã‚  Ã‚  Ã‚   91125 The after tax net profit to the owner is computed as follows 8375*10% = 837.5 34000*15% = 5100 48750*25%   = 12187.5 Profit after tax   =   91125-(837.5+5100+12187.5) = 73000 Year V Starting with revenue of 650,000 the analysis will be as follows Revenue 650000 Expenses Salaries and wages  Ã‚   390000 Rent and rates   30000 Electricity  Ã‚   35000 License   20000 Postages   6833 Miscellaneous expenses   10000   491833 Net profit before tax  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   158167 After tax profit retained is calculated as follows; 8375*10% =   873.5 34000*15% =   5100 82400*25%   = 20600 33392*28%  Ã‚   = 9349.76 Net profit after tax   = 158167-(873.5+5100+20600+9349.79) = 122243.74 The owner of the business is left with the after tax net profit as the net income since he gets all the profits. In the case of company the analysis is different in the following way; The owners of the business are a paid fee that is tax deductible when computing tax liability. The corporate tax rate is a flat rate of 35% The expenses in a company are slightly different from those of the sole proprietorship as shown by the illustrations below. Year I Beginning with a revenue level of 30,000, the analysis will be: Revenue 30000 Expenses Salaries and wages   10000 Directors fees   2000 Loan interests   1000 Rent and rates   2000 Electricity   5000 Commissions 2200 Miscellaneous expenses   500  Ã‚  Ã‚  Ã‚  Ã‚   22700   Net profit before tax  Ã‚   7300 Tax will be computed as 35%*7300 = 2555 The value available to the owners of the business will be 7300-2555=4745 Year II With a revenue level of 60,000, the tax analysis will be as follows Revenue 60000 Expenses Salaries and wages 30000 Director’s fees   3000 Electricity   6000 Rent and rates   4200 Commissions   1200 Miscellaneous expenses   1000  Ã‚  Ã‚   45400  Ã‚   14600 After tax net profit is computed as 14600-(35%*14600) = 9490 Year III Computation Revenue   180000 Expenses Salaries and wages 108000 Directors fees   5800 Rent and rates 16000 Electricity   13000 Commissions   7000 Miscellaneous expenses 2000  Ã‚  Ã‚   151800 Net profit before tax   28200 Profit after tax=28200-(0.35*28200) =  Ã‚   18330 Year IV Computation Revenue    375000 Expenses Salaries and wages  Ã‚   210000 Directors’ fees   15375 Rent and rates  Ã‚   15000 Electricity 10000 Commissions   8500 Miscellaneous expenses   5000  Ã‚  Ã‚   283875 Profit before tax 91125 Net profit after tax 91125-(35%*91125) =   Ã‚  Ã‚   59231.25 Year V Revenue 650000 Expenses Salaries and wages   400000 Directors fees 15000 Commissions 15833 Rent and rates 25000 Miscellaneous expenses   8000 Electricity  Ã‚  Ã‚  Ã‚  Ã‚   18000     Ã‚  Ã‚  Ã‚  Ã‚   491833  Ã‚  Ã‚  Ã‚  Ã‚   Profit before tax  Ã‚  Ã‚   158167 Tax computation is as follows 158167-(35%*158167) =   102808 From the analysis above, it’s evident that corporations bear a larger amount of tax compared to the sole proprietorship business. At the various revenue levels, the corporation pays a large amount of tax compared to the sole proprietor. This issue can also be viewed from the fact that the owners of the business are already paid in the corporations in the form of directors fees. Whilst the sole proprietor is charged final tax at the graduated scale rates indicated above, the owners of the company are charged double tax, at the corporation level and at personal level. The amount they earn as directors fees is still subject to the prevailing income tax rates. In my opinion, its preferable to run a sole proprietorship business since at all levels of income, the after tax profit is more than the one for an incorporated company at the same pre tax profit. References Brumbaugh, David L. Esenwein, Gregg A., Gravelle, Jane G., â€Å"Overview of the Federal Tax System,† Congressional Research Service Report for Congress, updated June 2, 2006 Hart, Phil, Constitutional Income: Do You Have Any?, 3rd edition, (Alpine Press, 2005) Johnson, Calvin H. â€Å"Fixing the Constitutional Absurdity of the Apportionment of Direct Tax,† Constitutional Commentary, Volume 21 No. 2 (June 2004), p.  295 Becraft, Larry. Uncertainty of the Federal Income Tax Laws, (Sept. 1, 1999), Thorndike, Joe, â€Å"An Army of Officials: The Civil War Bureau of Internal Revenue,† Tax History Project, Dec. 21, 2001. Skinner, Otto. The Biggest â€Å"Tax Loophole† of All, (San Pedro: Otto U. Skinner, 1997) Stratton, Lawrence M. Jr. and Moore, Stephen and Roberts, Paul Craig, â€Å"The Roots of the Income Tax,† National Review, April 17, 1995