Research Paper Essay

Organisation’s Profile and Management Approach8 Report Content and Quality9 Range of the aspects of performance reported11 Performance Indicators11 Conclusion14 References16 Part 1 – An analysis of a published academic paper Introduction We have evaluated a published academic paper – â€Å"Corporate sustainability: historical development and reporting practices† (by Andreas Christofi, Petros Christofi and Seleshi Sisaye, 2012). The purpose of the paper was to compare the disclosure requirement between the two widely used sustainability reporting instruments  Ã¢â‚¬â€œ Dow Jones Sustainability World Indexes (DJSI World) and Global Reporting Initiative G3 Guidelines (GRI-G3 Guidelines). These two instruments are similarities in the content but their disclosure requirement are different and the depths of the complexity of sustainability indicators are vary. The authors suggested that sustainability reporting framework needs undergo further standardization and enforcement of the disclosure indicators to avoid any negative impact on investors and consumers in case of corporate failure or mismanagement in the upcoming future. There is growing concerns associated with whether organisations have to report their sustainability performance from the early 1990s. Fortunately, there are many corporations are voluntary elect to employ and report their sustainability performance. Nevertheless, there is no indication of any development of formal international recognised legislation to enforce corporations to report its sustainability performance. The authors believed that part of the recent corporate failures were caused by corporate mismanagement mostly a human error and failure moral-hazard system risk control. Hence, the motivation of this academic paper was to recommend that an adequate risk control was necessary to be put in place, and a meaningful and accurate corporate sustainability disclosure to be required. The paper suggests that Financial Accounting Standards Board (FASB) should actively work on a standardised sustainability reporting. Theoretical Concepts There are theoretical and practical rationales in this research. The theoretical concepts examined in the paper are stakeholder theory and public interest theory. There are many organisations that voluntary report their sustainability performance to the public. There are different reasons for them to adopt this reporting strategy. This may due to an entity is more likely to focus on meeting the expectations with a particular group of stakeholders such as investors, employees, customers, regulators and other specific groups. Usually an organisation has the responsibility to account for the right of their stakeholders such as ‘right to information’. If an organisation fail to meet the expectation of the public and stakeholders, this may result lose their support from the community and the opportunity to run their business locally. Therefore â€Å"alignment of company reporting with the expectations of key stakeholders serves to improve the quality of a company’s relationships with such stakeholders and thus protect and enhance the value of the organisation† (G100, 2003). Therefore it is critical for an organisation to address the needs and expectation from their identified stakeholders. On the other hand, the authors analysed the disclosure indicators between GRI and DJSI. In 2009/2010 there were 317 global organisations listed on the DJSI. In 2009 there were 1299 registered reports with GRI. Among these 1299 reports, the authors discovered that the level of compliance with the GRI guidelines were inconsistent. In general, there are three levels in GRI Guidelines to determine what the degree of compliance that a reporting organisation has account for their disclosure on materiality. Level A is intended for advance reporting organisations. Suppose these ‘Level A’ reporting organisations are expected to report a thorough materiality process in response and communication with their stakeholders. Lower compliance level is Level C that includes those reporting organisations are at lower compliance level. However, the authors found that there were only 31% of the reporting organisations were with great process towards sustainability implementation. In addition, there were 25% of the reporting organisations were most likely not to adhere to the disclosure guidelines. The reason for this are either (1) reporting sustainability are voluntary so they don’t need to adhere all the requirements, (2) some aspects may not be relevant to a particular organisation or the organisation choose not to report part of the requirement, (3) they have combined/used other sustainability instrument to report their sustainability performance. The authors reveal the above were some of the limitation to the current G3 Guidelines. As GRI Guidelines are non-regulatory and non-binding disclosure requirements, as well as missing ‘enforcement’ that require those reporting organisations have to comply with. The authors believed that legislation is necessary to be put in place by an authority and/or professional bodies. They said legislation is needed in order to maintain a stable capital market, and refinement and early detection of any corporate mismanagement. As a general rule, the introduction of regulation is to rotect investors as well as the public. It is believed that regulations are initially to benefit the society as a whole and it is an instrument to create confidence to the society in relation to the capital market. However, there are arguments about the cost-and-benefit to the increasing of regulations. These regulations may create huge cost to companies but with less corresponding benefit and it may crea te a false sense of security to the society. This may be one of reason why there is uncertainty for other organisations to employ the sustainability development. Comparison We have found that the authors have compared the GRI reporting guidelines with the DJSI World disclosure indicators and the report revealed some difference between the GRI-G3 Guidelines and DJSI World: (1) Data Availability and Accessibility: The DJSI covers the top 10 percentage of the biggest 2500 companies in the Dow Jones Global Total Stock Market Index (DJGTSM) that pursue economic, social, and environmental reporting (DJSIs, 2009). Each year, the index components will be announced by the SAM Indexes GmbH, a Switzerland-based investment group. It serves as a reference point to the global rating agencies and investors. On the other hand, the GRI Guideline is designed and developed through a process of multi-stakeholder consultation including individual, professionals and non-governmental organisations (NGO). According to G100, 2003, â€Å"Internationally, the most prominent, comprehensive and generally accepted guidance is that published by the GRI. † The GRI-G3 Guidelines provide reporting framework to an organisation of any size, sector or location to prepare their sustainability report. 2) Objectives: The DJSI defines corporate sustainability as â€Å"a business approach that create long-term shareholder value by embracing opportunities and managing risks deriving from economic, environmental and social developments. † (DJSIs, 2009) and that can be quantified and screened for investing purposes. On the other hand, the GRI guidelines are based on the notion that transparency and accountability about economic , environmental, and social impacts are of interest to a diverse group of stakeholders (GRI, 2008). 3) Application disclosure information: The authors utilize sample firms from both standards to draw inferences on sustainability indicators of performance. They discovered that the content of both standards are similar but the disclosure format method and the depth of indicators are differences. For example, they have compared the ‘social responsibility’ between both standards. The authors find that GRI Guidelines have better disclosure indicators especially in the systemic risk of moral hazard such as anti-corruption and anti-trust practices. As a result of the above findings, the authors believe that DJSI’s information is focus on an investment perspective. Alternatively, GRI Guidelines are more focus on a wider group of stakeholders. Although both standards are served for the same purpose that is to enhance sustainability measuring and reporting. However, these two standards are with different scope of data availability, accessibility, objectives and indicator measurement. The authors suggested it is necessary to further standardization sustainability disclosure and enforced by a professional body such as Financial Accounting Standards Board (FASB). Implications & Conclusion The implications of the above findings indicated that it is significant to form a standard sustainability guideline that appropriate to any size of corporations to employ their sustainability development. The quality, content, as well as the disclosure indicators are the critical factors; this is to determine the level of risk and materiality related to the financial and non-financial information. In particular, to certain an entity’s sustainability development can create an opportunity for an entity to sustain itself through risk management in the long run. The research paper written by Christofi A. , Christofi P. , and Sisaye S. as discussed about historical development and reporting practices of corporate sustainability. To be exact it gave an overview of how and why sustainability reporting has been developed and moreover it discussed reporting instruments such as GRI and DJSI. We understand the reason why organisation will voluntary to report their sustainability performa nce as well as how important of the disclosure indicators are. According to GRI, 2008 – â€Å"A sustainability report should provide a balanced, objective and reasonable representation of the sustainability performance of a reporting company – including both positive and negative contributions†. We will take into account of all these factors when we  evaluate the sustainability report of our chosen organisation – Samsung Electronics. Part 2 – A Critical Evaluation of an Organisations’ Sustainability Report Introduction Samsung Electronics Co. , Ltd. is found in 1969 in Suwon of Korea. They are the first Korean company included in the Global 100 Most Sustainable Corporations in the World in February 2011. In 2010, they was ranked 19th in the Interbrand’s Best Global Brands. Their main business is manufacturing and sells a wide range of electronic goods, communication devices, and semiconductors. They have one global headquarter in Korea and nine regional headquarters worldwide, which consists of 199 subsidiaries, and they have employed 178,732 full time staff and 11,732 contractors at the end of 2010. As they are one of the largest manufacturing corporate in the world, so we are interested to evaluate their sustainability performance. Vision & Strategy Since 2009, they set their long term corporate vision for 2020 as ‘Inspire the World, Create the Future’. The objectives of their core strategy are harmonising among diverse stakeholders by (1) protecting the environment, (2) improving the social conditions in their service regions, and, at the same time, (3) generating economic performance (as per the CEO report in 2011 sustainability report). They believed that integration of sustainability development is essential for sustainability growth. To achieve their sustainability development, they have categorised their strategies into six areas: talent management, integrity management, green management, social contribution, partner collaboration, and product and services. In recent years,  Samsung has built their organisation structure into eight divisions, including visual display, IT solution, Digital Appliance, Mobile Appliance, Mobile Communications, Network, Digital Imaging, Semiconductor, LCD divisions. The goal of organisation structure is help managers to implement and control the system facility and efficiency. Furthermore, the new structure enhances global competitiveness and more effectiveness organisation management. Samsung has established successfully the corporate governance to implement and monitor the sustainability strategy across the company. As seen in the annual sustainability report, the company has suggested three significant strategic approaches; visions for industry, vision for society and vision for employees. To ensure the accuracy of implementing and monitoring these approaches, Samsung has established creative management, partnership management and talent management. The responsibilities and roles of each department are increasing the external capabilities, partner collaborations, satisfying the expectation of its stakeholders. Organisation’s Profile and Management Approach Furthermore, Samsung has set up the management systems to ensure the company continuously obtaining future probability and sustainability, which is based on main direction of creation, innovation and change in consistent with the global economy. Their scope and tasks to achieve their sustainability development, that reflecting significant influences to employees, societies, partnerships, and customers as a whole, are classified in the following areas: * Talent management: employee value, work-life balance. * Integrity management: corporate ethics, fair trade compliance and intellectual property protection. Green management: emphasis on climate change, develop eco-products, encourage Eco-Friendly workplace, green communication. * Social contribution: pursuing a happier society, partnership programs. * Partner collaboration: global competitiveness. * Products and services: customer enjoyment service and customer trust. In January 2009, Samsung built the Corporate Social Responsibility (CSR) Liaison Office that is responsible for reporting directly to the CEO and the Sustainability Management Committee. Report Content and Quality There are four principles for defining report content: materiality, stakeholder inclusiveness, sustainability context and completeness. (1) Materiality: We found that the level of information provided form Samsung sustainability report is not detailed enough. For example, information about global network gives us an understanding on how many departments of production, research and development and sales in each region and the report also provided information about how many people are working in each region; but it is missing further information on how many people work in individual division. This is key information for us to compare with the accident rate. It seems they are not complied with this principle. (2) Stakeholder Inclusiveness: In both of their reports, they have identified their stakeholders into eight groups – customer, business partners, shareholders/investors, non-governmental organisations, employees, local communities, government and press. In order to meet with the needs from their stakeholders, they will identify all relative issues and will follow up with communication activities. In addition, they have expanded social network services to strengthen communication with both internal and external stakeholders. In essence, Samsung has satisfies this principle. (3) Sustainability Context: Samsung has categorises its sustainability issues into 6 areas – talent management, integrity management, green management, social contribution, partner collaboration, and product and services. At the end of the report, it contained performance highlights, short-term plan for the next year and performance indicators. Basically, Samsung has satisfies this principle too. (4) Completeness: Overall, Samsung has provided general information in their reports. By looking at the table of the content of the report, the reader can find that all important topics. Yes, Samsung has satisfies this principle. There are six principles for defining report quality:   balance, comparability, accuracy, timeliness, clarity and reliability. (1) Balance: The balance of the information provided by Samsung is enough but they are relatively emphasised on those positive aspects. In the negative aspects, for example, in the area of product and service, they have employed outside agency to conduct a global customer satisfaction survey and used it for setting improvement targets, but it is missing further information about the effect of the survey. Another example is they have disclosed that they have 57 million customer inquiries and grievances (Korea: 34 million, overseas: 23 million) on their product and after sales services, again, there is no further information. It seems they are trying to meet the disclosure requirement. In general, they have relatively emphasised on the possible aspects, like awards, partnership program in social contribution, economic performance and so on. It is obviously, Samsung has failed to meet with this principle. 2) Comparability: We found that the two reports were inconsistent, the format and level of information provided are different. In 2011 report was with more information with performance highlights, indicators as well as a short-term plan for next year. In 2010 report is with more information in the individual areas, for example, they have included their company code of conduct in their integrity management. Besides, we found that it is quite difficult to compare their report with other company especially in the same industry. Because the format and information are vary from one company to others. We believe that this is caused by lack of a standard sustainability reporting framework. Therefore, their report does not comply with this principle. (3) Accuracy: In general, Samsung as a big corporation have responsibility to provide accurate information. We believe the information they have provide are accurate and reliable, and stakeholders assess their company’s performance. Yes, Samsung satisfies this principle. (4) Timeliness: Organisation should make report available on time for the stakeholders to make informed decisions. In general, Samsung has provided their reports on a regular schedule and information is available in time. Their reports are generally available around early of June. Yes, Samsung satisfies this principle. (5) Clarity: In general, everybody can assess Samsung sustainability information from their company website and can obtain a PDF format of the sustainability report. Besides, their website provides information and contact details of their CSR office and stakeholders can contact them for any queries on their report. Yes, Samsung satisfies this principle. 6) Reliability: Basically, the level of information in Samsung’s report is quite general. However, it still can subject to examination and that establishes the quality and materiality of the information. Range of the aspects of performance reported The range (breadth) of the aspects of performance reported for these two years are adequate. In these two reports, they have categorized their sustainability development into six s egments which are talent management, integrity management, green management, social contribution, partner collaboration, and product and services. In the 2011 sustainability report, they have presented the highlights of progress, a three year performance indicator, and a short-term plan for each of the segments. The level of information provided in each segments is sufficient. However, due to there are lack of standard requirement of what level of information should be presented, we found that the information between the two years are difference and inconsistent. In addition, there are no comparisons with other companies or with industry average. Sometimes, it may be difficult to know how a particular company compares with another one. As a reader, we would like to have more meaningful information and progress in regarding to their economic, environmental and social performance. Performance Indicators In 2010 sustainability report, Samsung has set number of the action plans for year of 210 and they are:- * Sharpen competitive edge in core businesses * Promote open innovation * Develop new businesses and new markets * Expand partner collaboration and establish green leadership * Establish market-driven system * Foster a creative organisational culture We will use the above as short-term goals and will evaluate their sustainability performance. As Samsung is one of the largest manufacturing corporate. We are interested to understand their disclosure indicator in the social performance of (1) labour practices and decent work and (2) society. (1) Labour practices and decent work: Overall, Samsung has demonstrated the results of performance against goals in this area. Information has been covered in the area of talent management. They have set the objective to attract and retain top talent with promoting worker diversity and fostering a creative organisational culture through strengthening employee competencies. The level of information is met with requirement in the performance indicator related to employment and occupational health and safety. Employment status by region| Region| 2008| 2009| 2010| Korea| 84464| 85089| 95662| Other| 77236| 72612| 94802| Total| 161700| 157701| 190464| In 2010, their sales and profits has been boost even though there are weak euro stemming from debt crisis in Europe and they have expanded more business subsidiaries in overseas. Their workforce has been increased significantly. Some of their contractors have been transferred as permanent staff especially in the peak season. However, this situation may arise with some restraint in the labour budgets, overall staff management when the global continuous economic downsizing more severely in the upcoming years (2) Society: As per requirement from G3. 1, society performance indicators focus on any impacts that will arise from the local communities in where they operate, and disclose any risks that may arise from interactions with other social institutions of which are managed and mediated. Risks including bribery, corruption, undue influence in public policy-making, and monopoly practices. In the 2011 sustainability report, it has demonstrated the result of performance against the above plan. They have opened 3 more subsidiaries in 2010 from a total of 196 to 199. The movement of their subsidiaries are as follows:- Global Network| Production| Sales| R&D| Other| Total| Year 2010| 40| 50| 18| 91| 199| Year 2009| 39| 53| 24| 80| 196| Movement| 1| -3| -6| 11| 3| Once their new business subsidiaries are in operation, they will implement their sustainability strategy in the area of social contribution and integrity management. In the social contribution, Samsung has incorporated their corporate social responsibility philosophy: â€Å"leverage Samsung legacy of technology innovation to change our communities and human life and offer new opportunities to more people by preserving the environment for future generations†. In return, Samsung has developed various contribution programs through, partnership, donations and volunteering, which are tailored to each local community and aim at deliver real change to these local communities. Result in 2010 is positive. The number of people participating in volunteering is increased significantly. However, the dollar value on social contribution which is only KRW239 billion. When we compared it with the sales KRW154 trillion and net income KRW16. 1 trillion, the percentage to sales is less than 0. 15% and to net income is 1. 5%. It seems their dollars value contribution to the society is so little. Samsung has identified organisational risks of unlawful activities and violation of the laws in each region, in order to minimise these risks. Samsung has established its own code of conduct outlining ethical standards that require all employees has to comply with. Besides, they have introduced different compliance programs such as compliance education, integrated training through self-inspection to raise awareness of compliance among employees to follow. Any unlawful activities such as bribery, corruption and influence in public policy-making and monopoly are strictly prohibited. Although they have integrated different compliance programs, however wrongdoing activities are still happened. In 2010, 28% of the people who were disciplined were dismissed by Samsung. Besides, Samsung has been fined with KRW16 billion with violation of collusion on system air conditioners in Korea and $145. 73 million Euros with violation of DRAM price collusion in overseas. It seems their controlling system is inefficiency and we believe they need a tightening monitoring system in order to minimise their business risks. Conclusion Based on our evaluation on our chosen organisations’ sustainability report, we are of the opinion that their sustainability reports have covered enough information and this information can be easily accessed. However, the level of detail in their information provided in their report is very general. Their compliance program, for example, is an essential for any company, and does not provide the necessary information for us to properly analyse their integrity. The report roughly covers the data. As a reader, we would like to know more details of how problems occur, instead of what, and how they are going to rectify or prevent it. Besides, when we referring to their report, the currency they are using is South Korean Won which is quite difficult for us to understand the monetary effect. We would suggest an appropriate international currency should be used. The clarity of change between the two years reports are inconsistent. The 2010 report was with more information such as code of conduct, value system which is a useful insight, and the 2011 report was with more information such as short-term plans, performance highlights and more performance indicators. We are trying to compare Samsung’s performance with other company that is in the same industry. However this is quite difficult as the format and level of information are different from Samsung to the other company. This may be a restraint of a voluntary report. These different indicated the current limitation of sustainability development, that is lack of standard sustainability reporting. Currently sustainability reporting is a non-regulatory and non-binding requirement. After we evaluated Samsung’s sustainability report, it seems their â€Å"voluntary sustainability report may more about public relations than about increasing the transparency and accountability of corporations with respect to their sustainability performance† (Cho, 2012). We believe that â€Å"the development of CSR standards could become a major influence on global trade and investment. Questions of effectiveness, transparency, accountability and democratic participation are important for any new manifestation of regulation or governance† (Bendell, 2011). As per the insight from KPMG 2011 â€Å"while the GRI Guidelines will continue to be the de facto standard, we believe that global CR reporting would benefit from further global standards that enable the benchmarking of the quality of the information and quantitative performance in CR activities†. We believe that an organisation should initiative to ensure they have made every effort to listen and meet the needs from both their internal and external stakeholders, through incorporated the sustainability development this should be the best channel for an organisation to improve the communication with both their internal and external stakeholders. Finally through sustainability on economic, environmental and social, this will benefit to the organisation, people as well as the planet too. Word count: 4022 References 1. Bendell, J. , Miller, A. , Wortmann, K. (2011), â€Å"Public policies for caling corporate responsibility standards: Expanding collaborative governance for sustainable development†, Sustainability Accounting, Management and Policy Journal, Vol 2 Iss: 2, pp. 263-293 2. Cho, C. , Michelon, G. , Patten, D. , (2012), â€Å"Enhancement and Obfuscation through the Use of Graphs in Sustainability Reports: An International Comparison†, Sustainability Accountin g, Management and Policy Journal, Vol 3 Iss: 1 3. Dow Jones Sustainability Index, available at: http://www. sustainabilityindex. com/Ethibel Sustainable Index, available at: http://www. thibel. org/subs_e/4_index/main. html 4. Dyllick, T. , Hockerts, K (2002), â€Å"Beyond the Business Case for Corporate Sustainability†, Business Strategy and the Environment, 11,2; ABI/INFORM Global pg. 130 5. Giannarakis, G. , and Litinas, N. , Sariannidis, N. , (2011), â€Å"Evaluation of Corporate Social Responsbility Performance Standards†, African Journal of Business Management, Vol 5(17), pp. 7367-7374 6. Global Reporting Initiatives, available at: http://www. globalreporting. org/Home 7. Hammond, A. , Adriaanse, A. , Rodenburg, E. , Bryant, D. , Woodward, R. 1995), â€Å"A Systematic Approach to Measuring and Reporting on Environmental Policy Performance in the Context of Sustainably Development†, World Resources Istitute 8. KPMG (2008), â€Å"Count me in – The re aders take on sustainability reporting† (4/15/2008) 9. KPMG (2011), â€Å"KPMG International Survey of Corporate Responsibility Report 2011† (11/7/2011) 10. Stiglitz, J. , Sen, A. , Fitoussi, Jean-Paul, (2009), â€Å"Report by the Commission on the Measurement of Economic Performance and Social Progress† 11. World Commission on Environment and Development (WCED) (1987), Our Common Future, Oxford University Press, Oxford

Life Changing Moment Essay

Ever since I can remember I spent almost ever y day at my Grandparents house. They live right down the road from my family and me, and that is how they got the title â€Å"Grandma and Grandpa down the road†. They lived in a small house three bedrooms, one bathroom, and a small living room with a fire place that can worm the coldest heart. And in their back yard stood a shed filled with old farm equipment and stray cats with their kittens that I would try to catch every day. They are now both 78 years old and sadly not very healthy. My grandpa was diagnosed with lung cancer in October, and it changed my grandpa’s life, my family’s life, and my life. I remember that October day so perfectly. I got out of class, called my Aunt Gwen for directions to the hospital he was at, and went on my way. I arrived at the hospital just as my grandpa was slowly making his way down the hallway with his oxygen and with my aunt right by his side. I look at her face and I can tell she is trying to hold back tears. My Uncle Jacky was there too which is my grandpas oldest son. After the doctors we went to Ryan’s restaurant and ate lunch, its where he always ate with my grandma when she had to go to the doctors. Now my grandpa is a big guy and watching him barely eat that day was terribly hard. I could barely look at him for I was trying to hold back all my tears with everything I had. From that day on I knew my grandpa’s life wouldn’t be the same. The doctors said they would be able to cure him, the cancer had spread to his fluids. My grandpa has been doing chemo therapy to just slow the cancer down and sadly he has to come to his last treatment. When this terrible news got around to the family we all grieved, especially my dad. My dad was my grandpa’s youngest son, and they are the closest out of all the kids. My dad is just like my grandpa, he’s hard working, tough, and hard of hearing. My dad was always down in the field with my grandpa. My grandpa would rack while my dad bailed hay, and after the boys got done my grandma would have lunch for them after a long day in the fields. Now that my grandpa is sick he won’t be able to do that. In fact the whole family doesn’t know if he will make it to hay season. My dad has to take care of two farms now, and my aunt has to stay at the farm house almost every day to take care of my grandparents since they are both sick. My family has been stressed to the max, we haven’t had any get to gathers in a while when my grandma would have a random family meal once a week. There is a lot of tension now from my grandma being stubborn and my grandpa not being able do very much at all when he used to be able to take care of her himself. My family is in a lot of pain, we never thought this would happen to us and now we can barely talk about the situation without somebody getting frustrated or upset our lives will forever be changed. Now out of all of the grandchildren ji was around my grandparents the most. They supported me in everything that I did. They were always in the front row of all my volleyball games, at my gymnastics meets, and they even watched me cheer for a year after I decided I didn’t like it. I can’t imagine life without my grandparents they are my everything. My grandpa would always tell me about his time in the army. I would get out his old pictures and he would tell me everything, it was like traveling back in time and seeing my grandpa in his prime. I cant imagine not being able to see my grandpa again; when I went and visited him in the hospital with my sister not too long ago I could barely handle it. I had to step out of the room and take deep breaths. My grandpa is supposed to be the rock of the whole family and seeing him as a strand of grass was painful. My life will ever be the same, I think about him every day and pray that he gets better, and so far it hasn’t been working. Now that my grandpa is due for his last treatment of chemo all I can do is pray and hope for the best, hope that he makes it to my cousins wedding, makes it to my dad’s birthday, and makes it to birth of his first Great Grandson. He started this family pretty much and to just have to wait is going to be the most difficult thing that I have ever had to do. I miss him so much and I can’t wait to go home one weekend and hug him. I stop at my grandparents’ house first every time I go home. I swing the back door open and run in and greet them with a big hug. Even though now his life, my family’s life, and my life are forever changed he will still strong on our hearts. Now all we can do is wait, hope, and pray that god doesn’t take the Payne family’s rock away just yet, he has the most loving family and wife. And even though my grandpa doesn’t say much I wish he would say just once that he loves me and that he is proud to call me his grandchild, for I am the youngest and last Payne that will ever walk this earth and dirt road of AC highway or what me and my family call â€Å"Payne Lane†

Business Communication Essay

Part-1 Question 1.Communication is an essential function of Business Organizations. 2.Physiological Barriers of listening are: Ans. (a) Hearing impairment 3.Which presentation tends to make you speak more quickly than usual? Ans. (b) Oral 4.What is the main function of Business Communication: Ans. (c) Persuasion 5.The responsibilities of the office manager in a firm that produces electronics spares is Ans. ( d).. All of the above 6.Labov’s Storytelling Model based on: Ans.(a) Communication through speech 7.Diagonal Communication is basically the: Ans. (b). Communication between the CEO and the managers 8.How to make Oral Communication Effective? Ans. (d). All of the above 9.Direct Eye contact of more than 10 seconds can create: Ans. (a). Discomfort & Anxiety 10.10. Encoding means: Ans. (a). Transmission Par -2 1. 7’c of effective communication 1.Courtesy and consideration – Improves Relationship 2. Clarity-Make comprehension better 3. Credibility -Builds Trust 4. Correctness-Builds confidence 5. Completeness and consistency-Introduces stability 6. Concreteness-Reinforces Confidence 7. Conciseness-Save time 2. Space Language

This is a take home exam, there are 4 different questions that have to Essay

This is a take home exam, there are 4 different questions that have to be researched and answered - Essay Example Adorno has redefined enlightenment and extended its meaning to a universal principle that guided the development of human civilization. In so doing, he realized that enlightenment also led the people to dominate and use nature for themselves. In the process, enlightenment brought about transformation and suppression of other elements that existed in nature that consequently led to self-destruction as shown by the totalitarianism examples during the madness of Nazism and Stalin. Totalitarian here is taken as an abstract word that I define as restriction, and imposed power that is critical of the system of the form of government of a totalitarian power. I believe that what Adorno exemplifies in his theory as â€Å"a process of categorical thought in modern society, by which everything becomes an example of an abstract, and thus nothing individual in its actual uniqueness is allowed to exist†. Adorno believes that reason has been entangled with domination and suffering. I take th is to mean that it is likened to a totalitarian system wherein, people although living in modern society have no control of its environment and everything has to conform to the outside world. Under this context, let me describe totalitarianism as a form of society largely responsible for influencing its citizens with a self-centered ideology. Man, according to Adorno has been liberated from myth, and enlightenment and understanding today comes from scientific reasoning which he thinks is the same as from myth. I believe this should not be the case because myth has no foundations of truth, and belief has only been passed by traditions so much so that it is accepted as near truth; but scientific researches are based on truth that is more reliable than myths. On this basis, Adorno created a view point that morality is being stuck within its powerless objective, in a world that values only recognizable facts, and morality becomes a mere prejudice of individual subjectivity. It is hard t o discern what morality signifies to Adorno and why it has become powerless. But my understanding of morality is the codes of conduct put forward by a society or by a religion. In a sense, there is some truth to his assumptions because codes of conduct, particularly in a religion is based on tradition and culture that limits free expression of people and does really free the people. Talking about culture of the people, Adorno has been known for being critique of the entertainment industry of modern society because to him â€Å"it is just a mechanical, formulaic, and dominating as the workplace. His arguments show that the humans in modern society have been programmed between work and leisure, and they are merely changing to another piece of the machine – from producer to consumer. His rationalization is under this mantle of ideology, man is not free to create his own desires and they cannot really become free individuals that can create its own society. 2. Does God Matter in the present world, especially since God has been associated with oppressive ideas such as sexual repression, racism, and androcentrism/anthropocentrism? This question is taken in the context of sociological perspectives that encourages us to examine aspects of social environment

Sales Force Compensation Research Paper Example | Topics and Well Written Essays - 1250 words

Sales Force Compensation - Research Paper Example ch is to accelerate desired behaviors in the entire workforce along with the reinforcement of the overall business strategy that will boost the firm’s performance (Mia & Evans, 2007). Unilever ensures that its total rewards program is supportive to achieve the desired targets of the company and the Human Resource (HR) professionals of the company have ensured that it possesses six features that are vital for the effectiveness of this program (WorldatWork, 2007). The main features of the total rewards approach are as follows: 1. Compensation – It is the most important part of the entire program as it is the basic pay structure that comprises of both fixed and variable pays along with the long-term and short-term incentives. The fixed amount is the base salary which remains constant for every salesperson and the variable pay is dependent on the method used i.e. commission, pay-for-performance, piece-rate pay, time-rate pay and others. The other incentives comprise of bonuses, profit-sharing, ownership share and etc. 3. Benefits – These are the factors that the employees are looking for in their jobs in addition to the monetary payment that they receive such as medical benefits, life insurance benefits, social security, unemployment and etc. These other benefits are valued highly by the employees and at times employees may not opt for jobs that do not provide such benefits. 4. Rewards and Recognition – When employees achieve something highly desirable or challenging, they need to be shown the appreciation either by giving them rewards in the form of bonuses, profit sharing, share ownership or announcing the success within the organization to declare the person’s valuable contribution in the company. 5. Work-life balance – The employees have to be provided support in maintaining adequate balance between the work, personal life and community responsibilities. They can be provided with financial support, paid and unpaid vacations, caring for dependents

Employment Discrimination Assignment Example | Topics and Well Written Essays - 2750 words

Employment Discrimination - Assignment Example These articles present different provisions and protections to employees regarding discrimination in working places. Article nine states two major provisions as highlighted below: †¢ â€Å"Everyone has the right to freedom of thought, conscience and religion; this right includes freedom to change his religion or belief and freedom, either alone or in community with others and in public or private, to manifest his religion or belief, in worship, teaching, practice and observance† (Council of Europe, 2013). †¢ â€Å"Freedom to manifest one’s religion or beliefs shall be subject only to such limitations as are prescribed by law and are necessary in a democratic society in the interests of public safety, for the protection of public order, health or morals, or for the protection of the rights and freedoms of others† (Council of Europe, 2013). Article 14 on the other hand also provides different aspects seeking to provide protection to individuals who might suffer from personal discrimination, either directly or indirectly within the working environment. This article, however, works in accordance to the provisions of article 9. The provision of this article states as follows. †¢ â€Å"The enjoyment of the rights and freedoms set forth in [the] Convention shall be secured without discrimination on any ground such as sex, race, colour, language, religion, political or other opinion, national or social origin, association with a national minority, property, birth or other status†.... These decisions delivered by the European Court of Human Rights could have various implications on the employment context in future. 1st applicant The applicant had been working with British airways for 5years before the introduction of new uniform regulations, which created controversies with her religion. The applicant appeared to fail to conceal the religious symbol displayed, prompting the company to take necessary action. Following the laid down procedures, the company decided to terminate the services of the applicant indefinitely, without pay. The condition set upon the employee was that she would be reinstated when ready to comply with the prevailing regulations. Following numerous consultations, with relevant stakeholders, the company reviewed the regulations and the perceived religious symbol became permitted within specified working areas. The applicant was reinstated into her employment, however, the pending dues, accrued during suspension were denied to the employee. Thi s prompted the filing of legal complaint against the company for discriminative treatment, and breach of article 9. The applicant cited hindrance of the freedom to manifest her religion. The employment tribunal, however, dismissed the claims for direct discrimination on the ground that, the applicant failed to raise the issues of discrimination when the regulation was introduced. The failure by the applicant to present evidence of other individuals complaining of similar discrimination became the ground for dismissal at the Employment Appeal Tribunal. The appellate body dismissed the appeal for indirect discrimination as the applicant never proved of instances where other persons professing similar religious beliefs complained of discrimination from the company’s regulations. This

Advanced Financial Reporting & Regulation Assignment

Advanced Financial Reporting & Regulation - Assignment Example The present research has identified that according to the SEC, the BMS company also engaged in ‘cookie jar’ accounting. That is, it created phony reserves for disposals of unneeded plants and divisions during high-profit quarters. These would be carried to decrease the operating expenses in results of the quarters where BMS’ income or earnings figures are insufficient to meet the forecasted amounts. Required: a. Using relevant academic papers, discuss the incentives why managers would resort to extreme earnings management technique such as this. b. Critically evaluate the effectiveness of ‘stuffing the channels’ and ‘cookie jar accounting’ as earnings management devices. Earnings management is any legal activity via which the entity administers its profits earned, retained and distributed and thereafter carries out it's financial reporting, making decisions regarding the contents, details, and disclosures to be provided in the deliverable s to give a true and fair view of its operations. According to Lev, earnings play a very important role not only because they shape up the success of any business but also because they can have drastic effects if the management’s reporting of earnings get manipulated. Therefore, it is of utmost significance for all key personnel of the entity to excel at earnings management, taking into account that it doesn’t involve any manipulative measures and fraudulent practices. According to scenario given in the question, the pharmaceutical company mentioned was similarly involved in maneuvering its books of accounts by using tactics such as ‘stuffing the channels’ and ‘cookie jar’ accounting, resulting into non-compliances, being penalized for the same. The question here arises as to why would managers of this enterprise be engaged in such practices of window-dressing the company’s books of accounts though aware of its adverse consequences of n on-compliance? Following are given few incentives which may urge managers to be indulged in wrongful earnings management: Fulfilling Expectations of Capital Markets: The most common reason for a majority of the times in such instances is motivation to satisfy capital markets. Managers are mostly under extreme pressures to create value for existing and prospective shareholders and when they find no way to do so in real terms, they end up manipulating reporting of earnings thereby affecting favorably stock’s market price in the short run.

Risk Management on Solar Thermal vs. solar photovotaic system in the Dissertation - 1

Risk Management on Solar Thermal vs. solar photovotaic system in the Uk - Dissertation Example ulation Trend in UK 36 Appendix VIII – Trend of Oil and Gas Reserves 36 Appendix IX – Employment and Unemployment Trend in UK 37 Appendix X – Computation of 5 x 7 meters Solar Photovoltaic System Facing North, East, South and West 37 Introduction In UK, the renewable energy industry is rapidly expanding so as to minimize the volume of fossil fuels used in the production of electricity, and also reduce their associated carbon dioxide gas emissions for the purpose of reducing pollution to the levels or targets set by the governmental policy. As of 2008, the United Kingdom has been increasingly dependent over the use of renewable energy resources. In line with this, 5.5% (approximately 4.3 million tonnes of oil equivalent) of the total electricity that was generated in UK was produced from the use of renewable resources such as bio fuels (76.19%), wind power (14.29%), and hydroelectricity (9.52%) (Office for National Statistics, 2011). Even though the use of renewab le energy resources has been increasing, there is still a long way for the UK government to reach its goal of generating 30% of its electricity from renewable resources aside from decreasing its carbon dioxide emission by 40% by year 2020 (Department of Energy & Climate Change, 2011). (See Appendix I – Historical Trend of Electricity Generated by Renewable Resources in UK on page 22) It is a universal knowledge that the burning of oil and natural gas could produce and emit excessive carbon monoxide and carbon dioxide that could trigger global warming. To combat the global climate changes, the UK government decided to gradually shift from the use of non-renewable to renewable energy resources (Committee on Climate Change, 2010). Recently, the Committee on Climate Change announced that the Scottish Government will reduce the carbon gas emission by 3.5% annually between2020 to 2050 (Committee on Climate Change, 2011). As a result of increasing the use of non-renewable energy res ources, the annual emission of carbon dioxide throughout the United Kingdom decreased from 8.95 metric tons per capita in 1995 down to 8.6 metric tons per capita in 2007 (Federal Statistical Office Germany, 2010). (See Appendix II – CO2 Emission in UK on page 23) Renewable energy significantly contributes towards a low carbon economy and thereby, provides a secure supply of valuable energy. Numerous years of development and research in the field of the production of energy have introduced many renewable energy technologies however the progress of the renewable energy has been constrained by the various perceptions of the risk associated with such technologies. As of 2008, the Un

The literature on market segmentation and its various aspects Essay

The literature on market segmentation and its various aspects - Essay Example This research will begin with the statement that we are living in a global village. With the advancements in the fields of science and technology, the world is getting closer and closer and this fact is impacting the business world too. As a result of globalization, the customer base of the organizations is also increasing, leading to more diversification, especially in terms of their needs regarding specific products. This situation made the marketers develop a strategy that we call segmentation. The literal meaning of segmentation is to divide into pieces. It is often taken in the context of classifying the things into different groups so that all the objects in one group are identical to one another, sharing a common profile and on the basis of those factors, are different from other segments. This analogy has been borrowed by marketers in the same context. In the field of marketing, market segmentation is the process of dividing the market into similar groups such that individual s/businesses within each group share common characteristics. Used for: Profiling, Trade Area Analysis. Segmentation is the process of partitioning markets into groups of potential customers with similar needs and/or characteristics who are likely to exhibit similar purchase behavior. Market segmentation is a marketing approach that encompasses the identification of different groups of customers with different needs or responses to marketing activity. The market segmentation process also considers which of these segments to target.... egmentation of markets into homogenous groups of customers, each of them reacting differently to promotion, communication, pricing and other variables of the marketing mix. Market segments should be formed in that way that differences between buyers within each segment are as small as possible. Thus, every segment can be addressed with an individually targeted marketing mix. (Bennette 1998) "One of the most important strategic concepts contributed by the marketing discipline to business firms and other types of organizations is that of market segmentation" (Myers, 1996). Market Segmentation is considered and propagated by the marketing gurus as yet another step ahead of the previous ones in order to make the marketing plans and their implementation more effective and efficient in terms of its productivity. It is considered by them as a newer development in the domains of marketing research. Why Segmentation There are a number of reasons to do market segmentation. Few of them, as available in literature, are stated below: Better serving customers needs and wants The foremost advantage of segmentation is that it helps to serve the customers' needs and wants in a more effective manner. .(Aker 1991) Higher Profits As a result of segmentation, due to development of of separate strategies for each of the segment, the organization would be catering greater number of customers in each segment than what it had been serving for each segment without segmentation. This would lead to higher profits. (Asael 1987) Opportunities for Growth The organization can grow in terms of its volume of sales as well as customer base. Sustainable customer relationships in all phases of customer life cycle As a result of the customized strategies for each segment, a Sustainable customer

Development system Essay Example for Free

Development system Essay Over much of the twentieth century, the foremost edges of economic development and growth were mainly identifiable with sectors distinguished by varying degrees of mass production, as expressed in large-scale machine systems and an unrelenting drive to product standardization and cost cutting. all through the mass-production era, the dominant sectors evolved through a progression of technological and organizational changes focused above all on process routinization and the exploration for internal economies of scale. These features are not particularly conducive to the injection of high levels of aesthetic and semiotic content into final products. Certainly, in the 1930s and 1940s many commentators with supporters of the Frankfurt School (Adorno, 1991; Horkheimer, 1947) being among the most vocal expressed grave misgivings concerning the steady incursion of industrial methods into the globe of the cultural economy and the concomitant tendency for multifarious social and emotive content to be evacuated from forms of popular cultural production. These doubts were by no means out of place in a framework where much of commercial culture was focused on an enormously narrow approach to entertainment and disruption, and in which the powerful forces of the nation-state and nationalism were bend in considerable ways on creating mass proletarian societies. The specific problems raised by the Frankfurt School in regard to popular commercial culture have in definite respects lost some of their urgency as the economic and political bases of mass production have given way before the changes guided in over the late 1970s and early 1980s, when the new economy started its ascent. This is not to say that the modern cultural economy is not associated with a number of staid social and political predicaments. Although it is also the case that as commercial cultural production and consumption have developed in the major capitalist societies over the last few decades, so our aesthetic and ideological judgments concerning their underlying meanings have lean to shift. The rise of post-modern social and cultural theory is one significant expression of this development. Creative Industries Policy and the Reason of Shift in Terminology â€Å"The idea that cultural or creative industries might be regenerative was the result of changes in the cultural-industries landscape that were themselves in part the product of cultural policy shifts – when cultural policy is understood in the wider sense, to include media and communications† . One other key aspect also goes unnoticed in Hesmondhalghs book, which is that the sector itself, the ostensible object of both academic and policy discourse does not distinguish itself in the term cultural industries at least not instantly. Some are simply unaware of how their activities relay to a range of disparate occupations and businesses. Some are clear in their refusal of the terminology and the company with which they are thus grouped. Certainly, one of the key arguments of the policy advocates is that this sector lacks a essential voice, it needs to convey its demands, needs to become self-conscious as a sector, needs to present itself with the consistency of other economic groups, needs, therefore, to co-operate in its own building as policy object (OConnor, 1999a). If an necessary part of this discursive operation is the dismantling of fixed oppositions between economics as well as culture then this has to be about the self-perception, individuality (and identification) of cultural producers the inculcation or adoption of a new kind of what Nigel Thrift calls embodied performative knowledge but can as well be seen as a form of habitus (OConnor, 1999a, 2000b). â€Å"The notion of culture is constructed through a number of intersecting discourses providing particular means of mobilising the notion and defining its object. These discourses are selectively emphasized to frame cultural (industries) policies† . The cultural industries discourse then is not just policy making but is part of a wider shift in governance, and needs a new set of self-understandings as part of the key skills in a new cultural economy (OConnor, 2000b). In this sense those apprehensive to advocate cultural industry strategies could be seen as a species of cultural intermediaries.

Enhanced Entity Relationship Model Information Technology Essay

Enhanced Entity Relationship Model Information Technology Essay Database is very important for any application in the real world. In modern days companies are looking for cost cutting, if they apply cost cutting process in the database design stages then there will be modifications or rebuilding the database after implementation. They will leave with high budget for the company. To create an efficient and appropriate database for an application it should be a good idea for any developer to follow certain database design steps. Bad database design will lead company to losses as well as client un-satisfaction. In present days many of the database designs are failed because of wrong user requirements. Collection of user requirements is main and first step in the database design process. If a developer took wrong assumption on the requirements then it results a bad database design. So the developer should be well experienced in database design. In this report I am going to explain about the importance of standard database modelling tools such as ER, EER and Use case modelling, quality of the database design and the factors affecting quality of a database design. Many of the examples which I am going discuss in this report are from the given scenario to me namely The Stanwell Parish Register. Database design: In any application building there are two main steps first one is database design and other is front end design. First step is to build database, based on this design developers will build front end design. So the database design is pillar for any application. In these days we can hardly see the applications without databases. Now I am going to discuss about the concepts in database design process. For the successful creation of a database there are three concepts to follow. They are Conceptual data model: This is the initial and important step in the database design process. This will represent all the business rules applied for the particular database. Conceptual data model is a diagram which shows the flow of business among all the important entities involved. It doesnt show any relationships and constraints. Logical data model: Logical data model is the other step in database design which comes after conceptual data model. According to Shelley Doll (2002) The logical design of a database involves taking the business information discovered in a conceptual data model and translating it into an empirical layout of the data, usually in a relational style. It deals with the relations among the entities and attributes as well as the constraints. It doesnt bother about the implementation of the database design. Physical data model: This is the final step in database design process. Physical data model deals with the implementation of the logical data model and also about the data in it. Each concept stated above is important for any database design. Some experts may skip one or more steps in design process; they will repent about it later. My intention here is not to explain and show the process of database design whole. Before going in detail about my task I would like to say about the scenario given to me. The given scenario is about the villages of Great and Little Stanwell in Derbyshire Peak District. They are small communities which have about fifty houses each but they have lot of voluntary activities. Recently they gained broadband access to the internet. Now they planned to implement Parish plan in a way to develop specialized services. They formed some communities to organize these implementations. They dont bother about the logical and physical data model because they are too technical but committee members are non-technical so they need conceptual data model only. In those my scenario is to produce a plan for Stanwell Parish Register. This is a database which stores all information about the residents and the assistances they many provide or avail. Coming to database design there are some standard tools for this purpose. They are ER, EER and use case diagram. In the remaining part of this report I am going to write about the contribution and importance of each of these standard designing tools in database design. Entity Relationship model: As the name implies Entity Relationship Model is a diagram which shows the relationships between the entities involved in the business. An entity is a real world thing it may be a person or car or house etc. Relationship tells us how one or more entities are related to each other. ER model is a part of Conceptual data model. In the views of Peter Pin-Shan Chen (1975) The Entity Relationship Model adopts the more natural view that the real world consists of entities and relationships. It incorporates some of the important semantic information about the real world. The model can achieve a high degree of data independence and is based on set theory and relation theory. In ER model entities are represented with rectangle boxes, attributes are represented with ovals and relationships are represented with rhombus type boxes. For the given scenario residents and assistance are the main entities. Following diagram will clearly explain the ER model for given scenario. Figure 1: ER diagram for Stanwell Parish Register (It is just a part) From the above diagram it is clear that Resident and Assistance are the main entities. R_name and A_name are the attributes where as provides/avail tells us how those two entities are related. One to many and zero to many are the relations between resident and assistance. It means one resident can provide or avail zero or many assistances and one assistance can be provided or avail by one or many residents. There is nothing technical in this diagram but it represents all the business flow. So any non technical member can also understand the business flow by having a look at this diagram. As I said earlier here committee members are non technical so for any scenario ER diagram will help them to understand the flow of design. Enhanced Entity Relationship Model: There is no prize money for guessing Enhanced Entity Relationship Model is the extension for ER model. Each model will have some limitations. In the same way ER model also has some limitations. In a way to overcome those limitations EER model was found. It is very difficult to represent complex applications through ER model and it is hard to represent the relationships which are more than binary. According to Connolly (2004) Semantic concepts are incorporated into the original ER model and called the Enhanced Entity Relationship (EER) model. Examples of additional concept of EER model are called specialization/ generalization. Those concepts are also called as abstract concepts. In the words of Irwin Levinstein (2001) Specialization defines SETS of subclasses on a class. Each set called a specialization. Generalization unites several entities into a set of sub-classes, making a new class. This model works mainly with super class and sub-class concepts as well as with is a kind of and is a part of relationships. To explain this model clearly I would like to give an example from the given scenario. Figure 2: Example for EER model from given scenario The above figure is just an example for the semantic concept specialization. From that diagram it is clear that permanent resident and contract resident are a kind of residents. All the rules applied for the resident are applied for those two also. This is is-a relationship example. If we consider assistance then shopping or teaching are a part of assistance. Use case modelling: Use case modelling is one more standard tool in database design. The main components of use case modelling are use cases and actors. This model was invented by Ivar Jacobson in early 1990s. According to an Oracle white paper (2005) A use cases are fundamentally a text form and are used to specify the functional requirements of a system, primarily as a scenario. The scenario describes how the system should respond to a request of a primary actor to deliver a specific goal of that actor. In the given scenario resident is an actor and providing or availing an assistance is a use case. The following diagram shows how use case modelling works in the given scenario. Figure 3: An example for use case modelling Each model stated above has advantages and disadvantages. So the choice of model is fully dependent on the type of scenario as well on the organization members and business requirements. Quality of a database design: As we all know database is an important asset for any application in the real world. So it is important for any developer to aim at efficient database design. Here the word quality plays a vital role because by measuring the quality of a database one can say that the database design is efficient. With an immediate affect one question will comes in to our minds is How can we measure the quality of a database design? There are many ways to measure the quality of a database design. Some authors followed some metrics and semantics to measure the quality of a database design. John A. Hoxmeier (1998) proposed a framework for database quality. He classified all the database quality factors into four categories. They are Process, Data, Model and Behaviour. Total Quality Management (TQM), Quality Function Deployment (QFD) and Capability Maturity Model (CMM) are used to measure the process quality. Data quality depends on the factors such as redundancy, integrity and age of the data. These two measurements and behaviour quality are not important here because I am asked to write about quality of a database design. In the words of John A. Hoxmeier (1998) Data quality is usually associated with the quality of the data values. However, even data that meets all other quality criteria is of little use if it is based on a deficient data model. It means Data model quality has the highest priority when comparing with other quality criteria. Let us consider an example, from the given scenario one resident can avail or provide zero or more assistances. If the developer put this as wrong then however the data, process and behaviour is good there is nothing use with that database. Check points in data mode quality are Representation (flexibility and Interpretability), Semantics (content, scope and understandability), Syntactic (presentation and documentation) and Rules (ease of use and normalization). Apart from all these points client creates boundaries and set rules for the application. So it is very important to follow them. Answer for the question Is a correct database design necessarily a quality design? Is no. Because even the quality of a database design is good if there are any mistakes with data model then it will be wrong. In the same way correct database design also not a quality one. Development process of a quality application is not only depends on the type of application but also on the database design principles. Database design principles are applicable for all type of applications. But the choice is totally depends on the developers and users. In the given scenario it is not important to show all the models to the committee members only ER is sufficient. May be in other scenario EER is suitable. Conclusion: Producing an efficient database design is the ultimate goal for any database developer. Stanwell Parish Plan is not an exceptional here. So they formed certain groups to implement their plan on the given scenarios. Here my task is to explain them about producing a good quality database design. First and important step for any application is to create a database design. In creating a database design there are some standard modelling tools such as ER, EER and use case modelling. Each model has its own advantages and disadvantages. Depending on the type of application database developer wants to choose a particular model. Not only creating the database design is important but also maintaining the quality of a database design is important. I explained some quality criteria for this purpose. Finally it is a good idea for Stanwell Parish Plan to take the report from the different people for different scenarios. At the end of the day they will have many choices to pick up one.