Integrated Performance Management Through Effective Management Control

9 Integrated Performance Management through Effective Management Control WERNER BRUGGEMAN Performance measurement and performance management are vivid themes in the literature on management control. So, it is only natural that we investigate how this literature has contributed to the field of Integrated Performance Management. The purpose of this chapter is to describe how management control systems can be used to effectively manage company and business performance.First, we define the scope of management control and describe the link with organizational strategy. Then, we focus on the three elements of the management control system: (1) the management control structure; (2) the control process; and (3) the management control culture (beliefs systems). We will describe these three elements in greater detail and give an overview of the findings in mainstream contingency research studying the effectiveness of control systems in various environmental and organizational contexts.Manageme nt control defined Management control and the link with strategy Following Anthony and Govindarajan (1995), management control can be defined as a process of motivating managers to perform actions and activities in line with the goals and strategies of the organization. According to this definition, an organization is ‘under control’ when its members do what the management wants them to do. Management control comprises various tasks, among which are:Planning the future activities of the organization; Coordinating the activities of the various members of the organization; Communicating information; Evaluating this information; Deciding on the actions to be taken; and Influencing people to adapt their behaviour according to the company goals (Anthony and Govindarajan, 1995). Integrated Performance Management through Effective Management Control ? 153 From the definition above, it follows that management control plays a central role in managing the company’s perform ance and the implementation of its strategies.Therefore, it is of vital importance that management behaviour, which is stimulated by the management control system, is consistent with the strategy to be implemented (the so-called ‘intended strategy’ – see also Chapter 6). The starting points of the management control process are the mission, the vision and the strategies of the organization. We refer to Chapter 6 for a more thorough discussion of each of these concepts, but recapitulate them very briefly here. The mission of an organization is a description in general terms of the role of the company towards its stakeholders.It describes the reasons for the company’s existence, its strategic focus and values, as well as how the long-term goals should be realized. The goals are descriptions of the long-term desired future of the company. The mission and goals translate into strategies, which specify the way in which the vision aspired to should be reached. T he strategy in turn is translated into concrete performance objectives or targets. This is usually done through formalized action plans.Management control and goal congruence The purpose of management control is to maximize congruence among the goals of the organization, its various entities and its individual managers. This is called goal congruence. The way in which managers react to management control information depends to a large extent on their personal goals. For effective management control, it is important to be able to measure the impact of these motivators, because they largely determine the behaviour of people in an organization, as well as the desirability of the consequences of their behaviour.Business Management Study GuideThe management control system should be designed in such a way that, whenever managers take decisions that fit into their personal goals, these decisions should also be in the interests of the company as a whole. In other words, the management contr ol system must create the conditions to foster a feeling within the members of the organization that they can best realize their personal goals by contributing as much as possible to the realization of the general company goals.It is clear that the way in which managers are evaluated and financially rewarded for their performance plays a significant role in reaching ‘goal congruence’ (see also Chapter 13). Goal congruence is an important condition for effective performance management. The problem of goal congruence can be described in more detail in the following way. Corporate goals are translated into departmental goals, and in these departments people are working who also have their personal goals. A first problem that can arise is a lack of congruence between the corporate and departmental goals.For example, a department or division of a company can have a long-term vision that says it is desirable to stay small and be profitable (in other words ‘small is 154 ? The Integrated Performance Management Framework beautiful’). On the other hand, top management might be striving for a company goal of strong growth and therefore wants the division to grow. In this case, there is a lack of congruence between the different visions, and a number of meetings will have to be organized to align the goals and strategies.However, there is also the possibility that the division manager is opposed to the growth of his division because he is personally reluctant to make the required efforts. In this case, there is a conflict between the personal goals of the manager and the goals of the company. Role of management control in performance management Verifying whether the company (or the business unit or department) is on track is an important management function. Management control is an important instrument for motivating personnel to act in accordance with the goals and strategies of the organization.This motivation is one of the major driving force s of the performance and the value of the company. The management control system must be adjusted to the goals and the strategies of the company and it must be optimally aligned. The contribution of control to strategy implementation Robert Simons (1995) has outlined how management control can contribute to effective strategy implementation. In his book, Levers of Control, he introduced four key constructs that must be analysed and understood in order to implement strategy successfully: core values, risks to be avoided, critical performance variables and strategic uncertainties.Each construct is controlled by a different system, or lever, the use of which has different implications. These levers are: †¢ Beliefs systems, used to inspire and direct the search for new opportunities. †¢ Boundary systems, used to set limits on opportunity-seeking behaviour. There are three broad categories of boundary systems: business conduct boundaries, internal controls and strategic boundar ies. 1 †¢ Diagnostic control systems, used to motivate, monitor and reward achievement of specified goals.Diagnostic control systems attempt to measure output variables that represent important performance dimensions of a given strategy: critical performance variables. These factors must be achieved or implemented successfully for the intended strategy of the business to succeed. Diagnostic variables should be measured, monitored and controlled, but reporting on them to higher management is on an exception basis only, when a value falls outside a normal control limit and corrective actions must be taken. Interactive control systems, used to stimulate search and learning, allowing new strategies to emerge as participants throughout the Integrated Performance Management through Effective Management Control ? 155 organization respond to perceived opportunities and threats. As a fourth lever of control, these systems focus attention on strategic uncertainties and enable strategic r enewal (i. e. , emergent strategies). Figure 9. 1 Levers of control Source: Simons (1995: 159) Control of business strategy is achieved by integrating these four levers of control.The power of these levers in implementing strategy does not lie in how each is used alone, but rather in how they complement each other when used together. Two of the control systems – beliefs systems and interactive control systems – motivate organizational participants to search creatively and expand the opportunity space. These systems create intrinsic motivation by creating a positive informational environment that encourages information sharing and learning. The other two levers of control – boundary systems and diagnostic control systems – are used to constrain search behaviour and allocate scarce attention.These systems rely on extrinsic motivation by providing explicit goals, formula-based rewards and clear limits to opportunity-seeking. These four levers create tension between creative innovation and predictable goal movement. This tension requires managers of effective organizations to know how to achieve both high degrees of learning (innovation) and high degrees of control (efficiency) (Simons, 2000: 304). Levers of control and the organizational lifecycle Developing an integrated control system does not happen overnight. Managers of small entrepreneurial firms perform their strategic control 56 ? The Integrated Performance Management Framework rather informally. As the business grows larger, however, informal processes become inadequate. Simons (1995, 2000) illustrates how the levers of control can be successfully implemented as a business grows and matures (see Figure 9. 2). Figure 9. 2 Introduction of control systems over the lifecycle of a business Source: Simons (1995: 128) In their most recent book, Kaplan and Norton (2001) point out the importance of using the Balanced Scorecard (see Chapter 3) as an interactive control system.It is clea r from Figure 9. 2 that an organization must have some experience with other control systems before it can exploit the Balanced Scorecard in this way. Diagnostic systems, boundary systems, and internal control systems are all necessary, but they do not create a learning organization aligned to a focused strategy. Some Balanced Scorecard implementation failures occurred because organizations used their scorecard only diagnostically, and failed to get the learning and innovation benefits from an interactive system.The CEOs of successful Balanced Scorecard adopters succeeded because they use the scorecard interactively, for communication and to drive learning and improvement. They set overall strategy and then encouraged people within their organization to identify the local actions and initiatives that would have the highest impact for accomplishing the scorecard objectives. (Kaplan and Norton, 2001: 350) Management control versus task control Anthony and Govindarajan (1995) distingui sh management control, which ultimately is about implementing strategies, from strategic planning and control and task control:Integrated Performance Management through Effective Management Control ? 157 †¢ Strategic planning and control is the process of determining and evaluating the goals of the organization, and formulating or reformulating the broad strategies to be used in attaining these goals. Strategic control refers to the maintenance of the environmental conditions of strategies. Strategic control is used to evaluate the background of existing strategies and the environmental assumptions on which the strategies were formulated.It can also involve the reformulation of strategies. †¢ Task control is the process of ensuring that specific tasks are carried out effectively and efficiently. For example, internal audit and internal control are often associated with task control. Elements of a management control system In the previous paragraphs, we have described the i mportance of management control for strategy implementation and for performance management. In the remainder of this chapter, we go deeper into the details of the management control system and focus on its compounding elements.A management control system consists of three basic elements: (1) the management control structure; (2) the management control process; and (3) the management control culture. The first element, the management control structure, deals with the division of the organization into ‘responsibility centres’. A distinction needs to be made among the various types of responsibility centre, such as ‘revenue centres’, ‘expense centres’, ‘profit centres’, and ‘investment centres’. Determining the optimal structure is part of the task of management control.The second element in a management control system, the management control process, comprises the cycle of: planning for the expected input and output; mea suring the results; comparing plan to reality; and, finally, adjusting if necessary. The third element is the management control culture or the beliefs systems. This is the combination of communal values and behavioural norms, which determine the behaviour of managers and staff. Choosing an effective management control structure To manage an organization according to certain objectives, you must first choose an appropriate management control structure.A management control structure is the system of basic principles for the functioning of the organization or the organizational structure in which the management control will take place. Hellriegel, Slocum and Woodman (1992: 5) define the organizational structure as ‘the structure and formal system of communication, division of labor, coordination, control, authority and responsibility necessary to achieve the organization’s goals’. 158 ? The Integrated Performance Management Framework Elements of a management contro l structure When defining the management control structure, the following questions must be answered: What are the various departments in the organization? †¢ What are the responsibilities of the various department managers? †¢ How are the activities of the various departments coordinated, and what are the coordination mechanisms? Defining the departmental structure In organizing for effective performance management, the company may choose a functional organization structure, a multidivisional structure, a matrix organization or a network organization structure. When choosing the functional organization structure, the tasks are grouped based on the functional specialty to which they belong.Traditionally, the following departments are presented in the organizational chart: ‘Sales and Marketing’, ‘Engineering’, ‘Production’, ‘Distribution’, ‘Purchasing’ and ‘Finance’. An organization can also be co ntrolled within a multidivisional structure, which is a structure based on products or markets instead of functions. If based on products, we have a product-oriented department structure. The sales, development, production and purchasing activities with regard to a certain product are concentrated in one, individual department. On the other hand, the organization could also be structured around markets.In this case, all tasks that deal with a certain geographical market are grouped. The multidivisional structure groups management tasks in divisions, each of which focuses on a certain product or geographical area where the products are sold. Division managers are responsible for the daily operational decisions within their division. Top management no longer wants to engage itself in daily problems, but instead focuses on the important strategic decisions (e. g. , investment decisions, acquisitions and divestments). When designing a multidivisional structure, the business unit concept can be taken as a starting point.In this concept, the organization is structured around strategic business units or SBUs. An SBU is an operating unit of a planning focus that groups a distinct set of products or services sold to a uniform set of customers, facing a well-defined set of competitors. Many companies have a combination of functional and product- or market-oriented structures in their organizational structure. They prefer to work in a matrix organization. On the horizontal line, we find an R&D manager, a production manager, a financial manager and a purchasing manager.On the vertical line, we see the various business or product line managers. They are responsible, first of all, for the marketing and sales of their product line, but they must also take care of the coordination between the various functional departments. Staff members in the various functional departments are thus led by two managers. Integrated Performance Management through Effective Management Control ? 159 Defining the responsibility of managers After determining the department structure by which the organization will be controlled, it is important to define the responsibilities of each department.A department or an organizational unit, led by a manager with clearly specified responsibilities, is called a responsibility centre. An organizational structure is therefore a hierarchy of responsibility centres. Delegated responsibility demands appropriate authority. When assigning the responsibility for a specific output to a certain department, this department should also have control over its output. So, responsibility requires the existence of ‘controllability’. Delegated responsibility also requires an appropriate ‘accountability’.A manager is considered to be ‘accountable’ when he or she is assessed according to the realization of his or her objectives. In other words, performance is monitored, and if his or her performance turns out to be b ad, management will take the necessary actions. A responsibility centre is not only assessed on its output (which result has been achieved? ), but also on its input (how many inputs were used? ). In general, a responsibility centre should be assessed on two basic criteria: efficiency and effectiveness. Efficiency is the relation between output and input.The more cars that are made in a car manufacturing company with the same production costs, the more efficient the operation is. The cost per unit (i. e. , the total production cost divided by the number of units produced) is therefore an efficiency norm. Effectiveness expresses the extent to which the realized output is aligned with the goals and strategies to be realized. It could be that the sales department has become more efficient by selling more with the same people, but that the sales efforts were focused on markets in which the company has chosen not to be active for strategic reasons.In this case, the sales efforts were not effective, i. e. , they did not contribute to the realization of the corporate strategy. When designing a management control system, one must determine what efficiency and effectiveness mean concretely for each department and how these can be measured. Assigning responsibilities to the departments means determining the right performance measures. The responsibilities of the manager can be divided into financial, strategic and operational responsibilities. Performance measures must be defined for each of these responsibility areas.We call them financial, strategic and operational performance measures. With regard to the financial responsibilities, we can distinguish among the following types of responsibility centres: expense centres, revenue centres, profit centres and investment centres. †¢ Expense centres are departments that are responsible for the costs they have made (input), but whose output is not measured in financial terms. In a functional organization structure, typic al expense centres are the production department, the R&D department, the purchasing department and the financial department.Staff functions are also usually controlled as expense centres. 160 ? The Integrated Performance Management Framework †¢ Revenue centres are departments in which the output, but not the input, is measured in financial terms. Typical revenue centres are the sales departments. Their management task is not concerned with the costs incurred; instead, they strive to reach a turnover objective. †¢ In a profit centre, the manager is responsible for the costs and also for the revenues of the department. Thus, the ‘profit centre’ manager receives a profit report for his or her department. In investment centres, the profit as well as the investments (‘assets employed’) are measured. The department manager has the authority to take investment decisions and is also responsible for the profitability of the investments made. A typical per formance measure for investment centres is the return on investment (ROI). Regarding strategic responsibilities, a manager’s task not only involves realizing financial goals; the manager and his or her team may also be charged with contributing towards realizing the competitive strategy of their division and the general strategy of the company.For example, the general company strategy may be concerned with growth in all business units and with global operations. Choosing and formulating this strategy may be the work of general management, but translating it into the business unit may be the responsibility of the division manager. The division manager may also be responsible for defining and developing a competitive advantage (in the areas of quality, flexibility and customer service, for example) for his or her business unit. The manager may be responsible for constantly tracking the evolution of customer satisfaction and adapting the competitive strategy in time to this evol ution.When strategic responsibilities are also delegated to a lower level in the organization, the manager responsible should be evaluated with regard to the level of success of the chosen strategies. Performance measures must be determined for this as well. The method of the Balanced Scorecard (see Chapter 3) may be of help here. Finally, regarding operational responsibilities, it is obvious that managers of responsibility centres are also responsible for managing daily operations. A number of ‘key performance measures’ can be defined for this, which are followed up closely by top management.The division manager may be asked to realize objectives with regard to inventory levels, processing times, products out of specification, revision times, etc. Restriction of responsibilities and freedom of action Each responsibility centre is restricted in its activity by a number of rules and procedures. Rules are formal expressions of the behaviours that are permitted and not per mitted to the members of a department. Procedures are descriptions of steps to be followed in executing a task or in making decisions.Rules and procedures provide a detailed specification of the kinds of responsibility and freedom of action the responsibility centre has or does not have. They indicate how the responsibilities and freedom of action are restricted. The Integrated Performance Management through Effective Management Control ? 161 indicated restrictions can be expressed in a positive or negative way. Positive responsibility restrictions describe what the responsibility centre manager may do. Negative restrictions describe what the manager is not allowed to do.Some restrictions relate to responsibilities, others are involved with the manager’s freedom of decision. The freedom of an individual in an organization can also be restricted by general codes of behaviour, which result from existing laws, statutory provisions and ethical values. These are meant to prevent t he potential mix of personal and company interests (e. g. , they indicate in what way confidential information should be treated). Restriction of responsibilities and freedom of action are all part of the boundary systems of a company.These are ‘explicit statements embedded in formal information systems that define and communicate specific risks to be avoided’ (Simons, 1995: 112). Coordination mechanisms When the department structure and the responsibilities of the various departments are defined, rules must be set up with regard to the actions between departments as well. The responsibility for realizing the global company goals and strategies cannot be split up into independent partial responsibilities. Departments and divisions must cooperate in various areas.Therefore, it is important that rules with respect to this cooperation be defined that motivate the managers maximally to target their efforts towards realizing the global company goals. There are two important kinds of rules that coordinate actions between departments: (1) formal coordination mechanisms (task forces, standing committees, integrating managers); and (2) transfer price systems. Choosing the optimal management control structure Designing the management control structure involves a number of choices. The decision can be made to manage in a functional structure or in a divisional tructure. Within a divisional structure, the divisions can be structured around products, markets, business units, or a combination of these. One can also choose to work in a matrix organization. Then, a choice must be made regarding the degree of delegation of responsibilities. A department can be led as an expense centre, a revenue centre, a profit centre or an investment centre. The responsibilities of these centres can be restricted in various ways, and cooperation between departments can be coordinated by several coordination mechanisms and rules regarding transfer prices.In some companies, manage ment control is characterized by a detailed set of formal rules, centralized decision power, limited delegated responsibilities and a strict hierarchy of authority. Such a structure is called mechanistic. At the other end of the spectrum, we have the organic organizations. They are characterized by few rules, decentralized power of 162 ? The Integrated Performance Management Framework decision, group decision-making, broadly defined functional responsibilities and a flexible application of the hierarchic relations.We can now ask the question: Do optimal choices exist? In order to answer this question, we must first define what makes a management control structure optimal. The answer to this question can be found in the description of the task of management control: the objective of management control is to motivate managers maximally to realize the corporate goals and to implement the strategies. So, a management control structure is optimal when it maximally stimulates the desired goal-oriented behaviour and minimally leads to undesired (or dysfunctional) behaviour.To be able to choose a management control structure, one must predict what the effect of the choice will be on the management behaviour and whether the expected effect is desired or not. For example: †¢ A company that wants to realize a competitive strategy of flexibility (custom-made work) in its business units wonders if it is optimal to manage the departments in a functional organization structure, in which the sales department is responsible for the turnover and the production departments (as expense centres) are responsible for the price of the products made.To be able to answer this question, we need to know to what extent the production managers are inclined to handle specific customer demands in a flexible way when the price of the products is the most important performance measure. †¢ Universities lead their faculties and departments as discretionary expense centres with respect to educational activities. In the short term, the deans and department heads are responsible for the costs of their faculties and departments, and not directly for the number of students and the revenues.As a consequence, the professors are not motivated to have many students, and they organize very few (if any) activities to influence and increase the number of students in the short term. Faculties and departments could also be managed as profit centres. The question is: What would be the effect on the management behaviour of deans, chairmen and professors? Would they act in a more commercial way? Would they lose their interest in research? Would this lead to overly aggressive competition among universities and, if so, is aggressive competition a corporate strategic choice within educational policy?To be able to make an optimal choice of management control structure, good insight into the strategy that is to be realized is crucial. The choice of the management control structure mus t be aligned with the strategic choices of the company. Knowledge of how managers will be influenced by certain structural choices is also important. One can learn from one’s own experience or from the experiences of other companies. In most cases, companies learn from their own experience. Setting up a management control structure is a dynamic process. The key is to look forIntegrated Performance Management through Effective Management Control ? 163 both well-motivated and dysfunctional management behaviours in the existing structure. Ultimately, the process should yield new ideas for improving the structure to promote the desired behaviour and eliminate the dysfunctional behaviour. Experiences from other companies can also be helpful. A significant part of the literature on management control focuses on research of the general tendencies and patterns in management behaviour in various types of management control structure.A general conclusion is that there is no management control structure that is optimal for all control situations. The optimal management control structure depends on the situation. The research that studies which management control structure best suits which type of environment is called ‘contingency research’. This contingency research has focused on two major contingency variables: (1) the environment; and (2) a firm’s strategy.Study of the first contingency variable has helped identify the appropriate structures to fit the levels of uncertainty in the environment (Burns and Stalker, 1961; Lawrence and Lorsch, 1967; Galbraith, 1973; Drazin and Van de Ven, 1985). Structure is generally discussed in terms of mechanistic versus organic approaches to organizing, and it is believed that more organic structures are best suited to uncertain environments. These are structures that focus on ‘clan control’, i. e. , social control coordinated by integrative mechanisms such as task forces and meetings.Contingen cy research also shows that management control structures should be well suited to the company’s chosen strategy. Different strategies may require different control structures. A popular typology deals with the strategic mission of business units, which may vary from a ‘build’ strategy, to a ‘hold’ strategy, a ‘harvest’ strategy and, finally, a ‘divest’ strategy. The objective of a build strategy is to increase market share and production volumes, while a hold strategy tries to protect the existing market share and maintain the current competitive position.A harvest strategy focuses on maximizing cash flow and profit in the short run, even if this is at the expense of market share. Last, the divest strategy concerns the decision to withdraw from a certain business. Other strategy typologies that are often used in the management control literature come from Porter (1985) and Miles and Snow (1978) (see Chapter 6 for more infor mation). Evidence from the strategy/organizational design research suggests that for strategies characterized by a conservative orientation (defenders), harvest and cost leadership are best served by entralized control systems, specialized and formalized work, simple coordination mechanisms, and directing attention to problem areas (Miles and Snow, 1978; Porter, 1985; Miller and Friesen, 1982). For strategies characterized by an entrepreneurial orientation (prospectors), build and product differentiation are linked to a lack of standardized procedures, decentralized and results-oriented evaluation, flexible structures and processes, complex coordination of overlapping project teams, and directing attention at curbing excess innovation. 164 ?The Integrated Performance Management Framework Designing an effective management control process Phases in the management control process The management control process can best be represented by a closed loop control cycle (see Figure 9. 3). Th e process starts from the strategy of the company, from which the action programmes are derived. Once the programmes are set up and approved, their financial implications for the coming year can be expressed in a budget. At the end of the budget period, the actual performance is measured and compared to the budget.The results of this analysis are then reported to top management and used in the evaluation of the efficiency and effectiveness of the responsibility centres concerned and their managers. The management control process thus starts from strategic planning and target setting and consists of the following five phases: Figure 9. 3 The management control process Integrated Performance Management through Effective Management Control ? 165 †¢ †¢ †¢ †¢ †¢ Planning action programmes (programming); Preparing the budget; Executing the plan; Measuring performance, following up the budget and reporting; and Evaluating and rewarding.Important design parameters o f the control process When used in an appropriate way, the budgeting process may motivate managers to improve performance. The motivating impact of the budget is influenced by the following parameters. The level of management commitment to budget targets First of all, companies may use the budget to assess the financial impact of their strategic action plans. In this case, budgeting is primarily used as a feed forward control mechanism and its primary function is to support the planning process (‘budgeting for planning’).Budget targets are an indication and show the direction in which the company wants to go, but managers do not feel a strong pressure to realize the targets. Budget targets can also be seen as commitments for the managers. In this case, the budget is used for control. Top-down versus bottom-up budgeting Budget targets may be imposed topdown by executive management (in consultation with the division managers, or not). Besides this, there is also a bottom- up process, in which each division sets up its own budget, yet within the general goals and directions of the company.The global company budget is then formed by combining the various sub-budgets. The level of participation during the budgeting process When setting up a budgeting process, an important parameter is the level of participation managers may have in the target-setting process. We can talk about participative budgeting when subordinate managers participate in the budgeting process and in defining the budget objectives. Participative budgeting involves back-and-forth communication between superiors and subordinates – they share information and converge on a mutually acceptable budget.It is generally agreed that involvement in setting up the budget leads to higher acceptance than when the budget is imposed fully from the top. Moreover, it is assumed that participative budgeting has a positive effect on the commitment of the division managers who have to realize the b udget later on. The difficulty of budget targets It is necessary to think about guidelines regarding the degree of difficulty in realizing the budgets (‘goal difficulty’). Certain companies have a policy of realistic budgets, where the budget objective will be accepted if it most probably can be reached.Other 166 ? The Integrated Performance Management Framework companies prefer challenging budgets, where top management expects the division managers to work very hard. The basic assumption behind challenging budgets is that managers can always achieve more with their team than they think they can. The task of top management is to stimulate managers to try to excel themselves over and over again. In this situation, managers who submit realistic budgets are evaluated poorly beforehand and a more challenging budget is imposed on them from the top.Whatever the budget philosophy, a budget can be accepted if it holds sufficient task content, i. e. , if the team in the departme nt will have to exert a lot of effort to realize the budget. As a general rule, the set targets ought to be realistic but challenging. This means that they may not be set unattainably high, which results in frustration and manipulation of data, but they may also not be too easily achievable, because then most of the performance stimulus disappears. Tolerance for budget slack It should also be verified whether or not the budget is too pessimistic.Some managers may be inclined to build a certain ‘slack’ into their budget. The phenomenon of budget slack occurs when a manager submits a budget in which a certain ‘buffer’ is built in so that the budget objectives are relatively easy to reach. Indeed, in a participative budgeting process the tendency might exist to ask more than one strictly needs to cover oneself against unforeseen circumstances or out of fear that top management will reduce the budget by a certain amount.For example, if the purchasing department fears that it will no longer be able to buy raw materials at the prices that were budgeted in the past, it can ask for extra means for this part of the budget. It can also be that managers prefer not to set the budget standards too high in companies where their bonuses are calculated on the degree to which they have reached their budget objectives. In all these cases, the general interests of the company are not respected because, by building in budget slack, the company funds are not optimally allocated.Fairness in budget target setting When assessing the budget, one should verify whether the task content of the budgets of the various departments are of equal value. The budget negotiation process is not only a vertical negotiation process in the organization, it is also a process of comparing the planned efforts of the various departments. Dynamic managers, who always work with challenging budget objectives, may become demotivated when they discover that other departments are tole rated when they exert less effort (i. e. , make less profit or be less productive).However, equally balancing the task content of the budgets of the various departments presents difficulties because the management problems may differ widely per department (e. g. , different management functions, product groups, markets, etc. ) and the concept ‘task content’ is difficult to measure objectively. The task content of a budget depends on the experience of the manager and his or her team. There is also a certain Integrated Performance Management through Effective Management Control ? 167 psychological insight involved here.Some managers, along with their teams, feel more quickly swamped with work than others. In any case, clear imbalances in the performances of the various departments need to be eliminated as quickly as possible. For instance, in a profit centre structure, where all divisions are making profits and a certain division is constantly in the red, a thorough restr ucturing plan must be set up in the short run to make the department profit-making as fast as possible. Tightness of budget control With regard to following up the budget, a choice can be made between tight and loose control.The tightness of the control is determined by the degree to which restrictions are imposed on the freedom of subordinates and emphasis is placed on reaching the predefined objectives. In most cases, it is assumed that tight control provides more certainty that the people in the organization will act as is expected of them. This can be done by determining the activities in detail, by following up very accurately the results of the departments, and by exerting pressure on the responsible managers to adjust quickly potentially unfavourable anomalies. With tight budget control, it is frequently (e. g. monthly) verified whether the real costs and revenues are in accordance with the planned short-term objectives. Undesired anomalies in the budget are not tolerated and must be eliminated quickly. The advantage of tight control is that managers become more aware of the importance of costs and profitability, and they actively seek ways to eliminate inefficiencies. However, tight control may also have undesired dysfunctional effects. Focusing on short-term results too intently may encourage managers to organize actions that optimize profitability in the short term, but that are disadvantageous in the long term.For example, in order to reach its budget figures, the purchasing department may decide to buy cheaper, but qualitatively inferior, raw materials. However, this may lead to significant quality problems in production and possibly to lower quality end products, which result in losing the goodwill of the customers. When the emphasis is primarily on reaching budget objectives in the short term, managers may also not be motivated to make the strategic investments that are necessary for the long-term survival of the company.Moreover, excessively tig ht budget control may lead to building in ‘slack’ when setting up the budget objectives or to playing accounting tricks to artificially boost the short-term results. On the contrary, with loose budget control deviations from the budget that arise in between are overlooked by top management, and there is a trust that potentially unfavourable anomalies will be eliminated by the divisional managers at the end of the budget period. The budget is used more for communication and planning, and there is less pressure to undertake immediate short-term actions to adjust the results.The use of budget performance in rewarding managers When setting up the budget, for managers of responsibility centres it is required that the 168 ? The Integrated Performance Management Framework proposed objectives be realized (although we know some companies that start paying bonuses when only 80 per cent – and even 60 per cent – of the budget target is realized). At the end of the yea r, the actual results are compared to the planned objectives and are further analysed by means of variance analysis.In this way, the budget is an ideal basis for evaluating the performances of the responsible managers. Managers who succeed in realizing the proposed objectives must be rewarded for their good performance. This reward may be of a financial nature (e. g. , bonus, salary increase or other financial advantages), but the reward may also be more focused on non-financial motivators, such as promotion, extension of responsibilities and recognition. A bonus for performance relative to the budget can be determined subjectively or by formula.To be effective, the reward system must be designed in such a way that it optimally motivates the managers to act in accordance with the corporate goals and strategies. Optimizing management control process policies A management control process (and more specifically, the budgeting process) is effective when it motivates managers on the vari ous levels of the organization to perform actions in line with the organizational goals and strategies. From contingency research on management control, evidence suggests links between strategy and the characteristics of the management control process.Defenders, and companies with conservative, cost leadership strategies, find cost control and specific operating goals and budgets more appropriate than entrepreneurs, prospectors and companies with product differentiation strategies (Simons, 1987; Dent, 1990; Chenhall and Morris, 1995). Chenhall and Morris (1995) have found that tight control is suitable for conservative strategies; they also found tight control in entrepreneurial situations but, importantly, operating together with organic decision styles and communications.Some research has been focused on the relationship between the chosen competitive strategy and the management control process. Differentiation strategies are associated with a de-emphasis on budgetary goals for pe rformance evaluation (Govindarajan, 1988). Govindarajan and Fisher (1990) found that product differentiation with high sharing of resources (between functional departments) and a reliance on behavioural control was associated with enhanced effectiveness.Bruggeman and Van der Stede (1993) found that business units implementing differentiation strategies based on a make-to-order strategy preferred loose control in budgeting, while business units with a cost leader strategy or a differentiation strategy based on standard products found tight budget control more suitable. They also found that bottom-up budgeting and a commitment to budget targets was considered optimal for all competitive strategies. Overall, Van der Stede Integrated Performance Management through Effective Management Control ? 169 2000) has shown that product differentiation strategies are associated with less rigid budgetary control, but this is also associated with increased budgetary slack. It has also been suggeste d that bonus systems must be suited to the strategy. Anthony and Govindarajan (1995) suggest that formula-based bonus determination approaches should be used with a harvest strategy and that subjective bonus determination is optimal for build strategies. Contingency research has also found relationships between characteristics of the management control process and the level of uncertainty in the environment.Companies operating in an environment of unpredictable change require an appropriate set of control process characteristics. Uncertainty has been related to performance evaluation characterized by a more subjective evaluation style (Govindarajan, 1984; Moores and Sharma, 1998), less reliance on incentive-based pay (Bloom, 1998), non-accounting style of performance evaluation (Ross, 1995), and participative budgeting (Govindarajan, 1986). As environmental uncertainty increases, using more participative budgeting increases performance. In contrast, when environmental uncertainty is low, participative budgeting ecreases performance. In situations where environments are stable and predictable, there is little informational benefit from participation because superiors have sufficient information to develop budgets. Companies may also operate in a hostile, difficult environment. This is an environment that is stressful, dominating and restrictive. Environmental hostility has been associated with a strong emphasis on meeting budgets (Otley, 1978). Hostility from intense competition has been related to a reliance on formal control and sophisticated accounting, production and statistical control (Khandwalla, 1972; Imoisili, 1985).The optimization of target-setting approaches seems to be related to task complexity. Locke and Latham (1990) found that difficult goals lead to higher performance, but this effect is moderated by task complexity. The result leads us to expect that performance will be higher when managers are invited to work towards challenging targets, exc ept when the performance task is too complex. The appropriateness of bottom-up budgeting has been associated with information asymmetry between superiors and subordinate managers (Shields and Young, 1993).When subordinates have much better information about their business than their superiors do, bottom-up budgeting leads to more accurate budgets, arising from the use of the subordinates’ better information. When top-down budgeting is used in the case of high information asymmetry, subordinates may reject the budget because it is not consistent with their information. Top-down budgeting is beneficial in situations where superiors have sufficient knowledge about the subordinate’s activities being budgeted. 170 ? The Integrated Performance Management FrameworkThe role of beliefs systems The management control culture is the third and final part of the management control system. Managers’ behaviours and actions are not only influenced by structural and procedural e lements, but also by the formal beliefs systems in the organization. Simons defines beliefs systems as ‘the explicit set of organizational definitions that senior managers communicate formally and reinforce systematically to provide basic values, purpose, and direction for the organization’ (Simons, 1995: 34).Beliefs systems are an important element of an organization’s corporate culture. The corporate culture is the set of values, beliefs and norms of behaviour shared by members of a firm that influences individual employee preferences and behaviours (Besanko et al. , 2000). Ouchi (1980, 1981; Ouchi and Johnson, 1978) considers culture as an alternative control system in the organization. He introduces the idea of clan control, by which he means control through an internal system of organizational norms and values. Culture influences the behaviour of individuals.Individuals who value belonging to the culture will align their individual goals and behaviours to th ose of the firm and pay more attention to selfcontrol. A culture that is intensively held by most employees is called a strong culture. Culture can support a company’s competitive advantage (Barney, 1986). It is supportive when the values espoused by the culture are very much in line with the chosen direction and the performance objectives of the firm (e. g. , a company with a product leadership strategy where all employees love to change things and learn from new experiences).In this case, we talk about a ‘high performance culture’. In other words, the culture is clearly aligned with the strategy of the firm. Of course, the opposite also holds. If there is a cultural misfit, culture can also be a source of persistently poor performance. This occurs when the values underlying the firm’s culture are in conflict with the chosen strategic direction. For example, a culture stressing efficiency, stability and routine behaviour will not support the implementatio n of a flexibility strategy. In this case, culture may be a barrier to change and managers will experience a ‘low performance culture’.So, it is important that the majority of the employees believe what top management believes. It is the task of management control to define a set of common beliefs. It frequently happens that top managers have explicitly expressed the vision, the mission, the goals, the key values and the strategies of the firm, but lower-level managers and employees do not share the underlying beliefs. Goal statements about creating shareholder value are experienced as ‘grand terminology’ when employees do not feel the passion of working on value-creating projects.A strategy of highquality products will not succeed if all employees are not convinced that they should work to ‘zero defect’ and do their work ‘right the first time’. Many flexibility strategies fail because people do not like ‘to change their Inte grated Performance Management through Effective Management Control ? 171 Figure 9. 4 The origins of unhealthy corporate cultures Source: Kotter and Heskett (1992: 145) 172 ? The Integrated Performance Management Framework plans. ’ In general, successful strategy implementation needs beliefs systems supporting the chosen strategy.The beliefs of employees and managers may be hard to change, but they can be influenced by training sessions, by inspiring leadership, and by demonstrating the success of the new strategy and successful strategic projects. John Kotter and James Heskett (1992) have written a book about corporate culture and performance in which they propose a stepwise approach to the creation of a high-performance culture and focus on the origins of healthy and unhealthy corporate cultures. Their ideas are presented in Figure 9. 4 and Figure 9. 5. Figure 9. 5 The creation of a performance-enhancing culture Source: Kotter and Heskett (1992: 147)Integrated Performance Ma nagement through Effective Management Control ? 173 Conclusion Control and evaluation is the fourth component of our Integrated Performance Management Framework. In this chapter, we have shown the important role of management control for strategy implementation and for performance management. Developing an appropriate management control system is a prerequisite for effectively managing an organization. On a broader level, Simons (1995) has shown that control of business strategy is achieved by integrating four levers of control.These levers create tension between creative innovation (emergent strategies) and predictable goal movement (intended strategies). This proves the crucial role of control in the strategy implementation and performance management process. We then focused our attention on the three basic elements of the management control system: (1) the management control structure; (2) the management control process; and (3) the beliefs systems. We have analysed optimal manag ement control structures and processes from a goal congruence perspective.That is, we have investigated how to design a management control structure and process that maximally stimulates goal-oriented behaviour and leads to minimal dysfunctional behaviour. Attention is also paid to how strategy affects the choice for a particular management control system. It is clear that management control also interacts with the organizational behaviour component. From Chapter 10 on, we investigate this fifth component in greater detail. Note 1 Business conduct boundaries are those that define and communicate standards of business conduct for all employees.Like the Ten Commandments, they specify actions that are forbidden. Internal controls are the policies and procedures designed to ensure reliable accounting information and safeguard company assets. Strategic boundaries define what types of business opportunity should be avoided, thereby drawing a box around the opportunities that individuals a re encouraged to exploit. Strategic boundaries are installed to ensure that individuals throughout the organization are engaged in activities that support the basic strategy of the business (Simons, 2000: 289).

Music and Identity

The human mind is a shapeless and constantly shifting entity of its own, far surpassing our conscious understanding and in order to create a sense of solidity we develop identity. Identity is difficult to define as it is still subject to large philosophical and psychological debate but is given a broad definition in order to satisfy the many different views as â€Å"maintaining a state of continuity of self and remaining same over time†.The formation of identity and the many ways in which is is formed is subject to even more theological debate but for the purposes of this essay I have chosen to break it down into four main categories: experiences, expression, reflexivity and recognition. Music like most forms of creative expression is an extension of the self and in turn a reflexion as it gives tangibility to our thoughts, emotions and ideas. Music operates on multiple layers of self-identification, as it can highlight ethnic, gender and cultural traits. Music has been a part of human identity since the dawn of man.From ritual dances of ancient tribal peoples to the war songs of ancient Greece and Rome to the more developed forms of music of the Renaissance. It was during the late Renaissance that music began being printed and distributed cheaply and became accessible to a wider audience, it was during this period that a social schism was created that reinforced the separation of higher and lower class, as music of the people or â€Å"Folk† music became popularized in the lower class and â€Å"Classical† music maintained within the aristocracy, each type with its own socially defining associations.The Baroque era had a huge impact on music because music was observed as a planned composition meant to instill specific emotions and ideas in the listener. Where previously there had been no real fashioning of music, a musical language was developed using a powerful rhetoric of notes meant to guide the emotional experience. The Classical Period b egan in the 1750’s and was the freeing of the composers from the private employment of the aristocracy, which allowed for public concerts and aided in the popularization and growth of the orchestra.Technological developments have since had some of the largest impact on music as composers could begin to record and playback and through this, perfect their individual sound. Music is a constant reflexion of cultural trends, an efficient example of the potency of music in creating identity would be the swinging sixties. It was a time of cultural rebellion, millions of youth across the world developed a renewed sense of individual liberty, pooling together and creating a community and new ideals through music.Music had never before been attributed such strength to shape the belief system of youth culture so directly. The song â€Å"My Generation† by Pete Townsend of the who written in 1965 is a perfect example of how music works in classification. It was written by the group to express the cultural differences that emerged between their generations and previous ones who could not understand the shift of belief systems. Music is an auditory form of communication utilizing tones in a continuous structure way.In the book Lost in Music: Culture, Style and the Musical Event, John Shepherd writes that â€Å"It can be asserted that because people create music, they reproduce in the basic structure of their music the basic structure of their own thought process†. If music is the expression of the individuals thought process and individuals are conditioned and molded by the society in which they live, then it would only be logical to conclude that music can be used as a social indicator.Expression in forming the identity is used to convert thoughts into physical form and is also known as verbalization. Lyrics are a very important aspect of songs as they create a new relationship to a piece. They can deliver a very precise and direct message and therefore hold significance to the listener as they choose to indulge the message when they listen to it and are in turn influenced by it. Music has rapidly become more diverse as new styles emerge, each with its own category whether it be hip-hop, rock, classical, country etc.The artists are often the models used to create the lifestyle of the music, this can be explicitly noted in goth rock and hip-hop as some listeners actively exhibit characteristics of the artists. Each kind of music brings about a particular set of values and preconceptions. There are also ethnic divisions in music, as music develops distinctly around the world different styles are created by different cultures, these kinds of music become the musical foundation of people living and reinforce national identity. Music and Identity The human mind is a shapeless and constantly shifting entity of its own, far surpassing our conscious understanding and in order to create a sense of solidity we develop identity. Identity is difficult to define as it is still subject to large philosophical and psychological debate but is given a broad definition in order to satisfy the many different views as â€Å"maintaining a state of continuity of self and remaining same over time†.The formation of identity and the many ways in which is is formed is subject to even more theological debate but for the purposes of this essay I have chosen to break it down into four main categories: experiences, expression, reflexivity and recognition. Music like most forms of creative expression is an extension of the self and in turn a reflexion as it gives tangibility to our thoughts, emotions and ideas. Music operates on multiple layers of self-identification, as it can highlight ethnic, gender and cultural traits. Music has been a part of human identity since the dawn of man.From ritual dances of ancient tribal peoples to the war songs of ancient Greece and Rome to the more developed forms of music of the Renaissance. It was during the late Renaissance that music began being printed and distributed cheaply and became accessible to a wider audience, it was during this period that a social schism was created that reinforced the separation of higher and lower class, as music of the people or â€Å"Folk† music became popularized in the lower class and â€Å"Classical† music maintained within the aristocracy, each type with its own socially defining associations.The Baroque era had a huge impact on music because music was observed as a planned composition meant to instill specific emotions and ideas in the listener. Where previously there had been no real fashioning of music, a musical language was developed using a powerful rhetoric of notes meant to guide the emotional experience. The Classical Period b egan in the 1750’s and was the freeing of the composers from the private employment of the aristocracy, which allowed for public concerts and aided in the popularization and growth of the orchestra.Technological developments have since had some of the largest impact on music as composers could begin to record and playback and through this, perfect their individual sound. Music is a constant reflexion of cultural trends, an efficient example of the potency of music in creating identity would be the swinging sixties. It was a time of cultural rebellion, millions of youth across the world developed a renewed sense of individual liberty, pooling together and creating a community and new ideals through music.Music had never before been attributed such strength to shape the belief system of youth culture so directly. The song â€Å"My Generation† by Pete Townsend of the who written in 1965 is a perfect example of how music works in classification. It was written by the group to express the cultural differences that emerged between their generations and previous ones who could not understand the shift of belief systems. Music is an auditory form of communication utilizing tones in a continuous structure way.In the book Lost in Music: Culture, Style and the Musical Event, John Shepherd writes that â€Å"It can be asserted that because people create music, they reproduce in the basic structure of their music the basic structure of their own thought process†. If music is the expression of the individuals thought process and individuals are conditioned and molded by the society in which they live, then it would only be logical to conclude that music can be used as a social indicator.Expression in forming the identity is used to convert thoughts into physical form and is also known as verbalization. Lyrics are a very important aspect of songs as they create a new relationship to a piece. They can deliver a very precise and direct message and therefore hold significance to the listener as they choose to indulge the message when they listen to it and are in turn influenced by it. Music has rapidly become more diverse as new styles emerge, each with its own category whether it be hip-hop, rock, classical, country etc.The artists are often the models used to create the lifestyle of the music, this can be explicitly noted in goth rock and hip-hop as some listeners actively exhibit characteristics of the artists. Each kind of music brings about a particular set of values and preconceptions. There are also ethnic divisions in music, as music develops distinctly around the world different styles are created by different cultures, these kinds of music become the musical foundation of people living and reinforce national identity.

Savoy hotel Essay Example | Topics and Well Written Essays - 4000 words

Savoy hotel - Essay Example This is one of the lowest global corporate tax rates giving the business additional capital to recapture the costs of renovation and expand service offerings. The UK Value Added Tax (VAT) increased from 17.5 percent to 20 percent since the Savoy closed and completed its reconstruction, this increased taxation rate is reflected in the pricing structure at the Savoy (Fairmont Hotel & Resorts 2013). Savoy must now retain 20% to comply with this legislation. Economic Forces The UK Consumer Price Index indicates rising prices for consumers at an inflating rate of 2.7 percent. Impacted products experiencing the highest inflation include fruits, bread, cereals and utilities (Peston 2012). This has implications for rising costs in the Savoy supply chain. The government is actively establishing a variety of austerity packages and making cuts in order to prevent a return to recession. Driving down the national interest rate impacts the wealth management portfolios of important target consumers . The Euro continues to gain against the British Pound, creating a favourable exchange opportunity for Savoy’s European clients. Social Forces Schiffman and Kanuk (2010) identifies that consumers often rely on first impressions and stereotypes when determining future repurchase intentions. This has implications for Savoy in terms of providing a positive servicescape and ensuring helpful and constructive initial impressions when working with guests. Growth in utilisation of the Internet continues in the UK, with many consumers using mobile technologies to access the Internet and social media (Arthur 2012). Mobile internet technologies becoming a significant part of lifestyle and social behaviour. Technological New consolidated technologies that facilitate more effective guest messaging and booking systems are now available for Savoy. Known as Adaptive Messaging, this technology has the ability to properly queue guest messages and retrieve all guest messages effectively in an e nvironment that fields approximately 1,000 telephone calls daily (NMS Adaptive 2005). Technologies are also available that support the ability to sustain self-owned internal power systems that reduce reliance on the national grid and save financial resources. This provides opportunities for gaining a better reputation in areas of corporate social responsibility. Legal Booking systems online that require electronic signatures from customers serve as binding, legal contracts. New 2012 legislation now forces companies that use cookies when consumers are utilising a business’ website to gain permission before placing cookies (BBC News 2012). This has significant implications for data mining and tracking consumer behaviour. Environmental Hybrid vehicles are gaining prominence with many consumer markets that care about environmental sustainability. Savoy offers transport for many guests to airports or local commercial centres. Technologies are now available for businesses to recycl e paper products and even food waste for transformation into biofuels. This, too, has implications for Savoy in maintaining a positive CSR reputation. 1.2 SWOT Analysis Strengths A very strong brand identity/reputation stemming from respected operations in the UK since 1889 Diversity of food and beverage services providing unique themes and performances to enhance guest stay The Savoy Cocktail Book illustrates the brand

19-64 underinsured final paper Essay Example | Topics and Well Written Essays - 1000 words

19-64 underinsured final paper - Essay Example ublic policy must take account of these cultural sensitivities, a willingness to recognize priorities and set limits seems to be proportional to the level of frustration with ever-increasing costs. A much-cited example of rational priorities for medical care comes from the state of Oregon, where a commission was appointed in 1989 to make recommendations to the state legislature on how to expand coverage and set priorities in the Medicaid program. Underinsured people were to be added to the Medicaid list to cover every resident whose income was below a certain level, but this could be afforded only by reductions in the benefit package. After much consultation with health professionals and public hearings and community meetings held throughout the state, the commission produced a list of almost 700 condition-treatment pairs grouped in 17 categories and ranked according to priority. According to the plan the Medicaid program would pay only for items above a certain cutoff point on the l ist, to be determined from time to time by the legislature. The plan was implemented in 1994 and has been politically popular among the general public and with Medicare recipients. As of 1998 it is limited to relatively poorer persons eligible for the state Medicaid program, and has not been extended to the general public. â€Å"Managed care has been the single most dominant force which has fundamentally transformed the delivery of health care in United States since the 1990s† (Shi, L. & Singh, D., 2004, p. 324). Once each year there is a major conference of representatives of the funds, the regional associations of physicians, hospitals, and pharmaceutical companies, to work out the contribution rate and other details for the underinsured. The government does not provide any funding to the system but is very active in regulating and monitoring it. The basic features of the social-insurance-based health system have been adopted in many parts of the country. The welfare-oriented

FDI Essay Example | Topics and Well Written Essays - 750 words

FDI - Essay Example ssets in a domestic facility.2 In a foreign direct investment scenario there are normally two parties that are involved; the foreign affiliate and the parent business enterprise when the two are combined they form the multinational company. For instance, if a United Kingdom company decides to make a takeover of the majority stake in a South African and thus assumes its operations then that is a typical example of a foreign direct investment. The South African firm is the parent business company while the UK Company is the international business affiliate for that particular investment. However, that is not the only form that foreign direct investment has to be conducted it can take varied form depending on the interests of the parties concerned, as well as the environment of that particular investment.3 There are two primary types of foreign direct investment namely; inward foreign direct investment and outward foreign direct investment. Inward foreign direct investment occurs when there is an investment of foreign capital in the local resources. For instance, a Canadian firm takes over a significant stake in United Kingdom mining company and thus assumes its operations. Countries are making efforts to attract inward foreign direct investment since they stimulate economic growth as well they inject new capital into the economy thus making it more robust.4 Various countries implement different foreign direct investment regimes depending on their need to attract foreign investments in their economy. Some of the common factors that determine growth of inward foreign direct investment include; tax breaks from the government in that sense that foreign firms are allowed tax relaxation to a certain extent to encourage more inward investment for foreign based organization. Low-interest rates are yet another collective initiative that governments implement to facilitate the uptake of inward foreign investment from overseas companies in order to stimulate the local

Digital Marketing Plan for an online multi-brand retail Essay

Digital Marketing Plan for an online multi-brand retail - Essay Example It is targeting to cater to the online shopping needs of modern females of UK, by offering the next generation trends in the fashion segment. Situational Analysis The UK is recognized as one of the leading markets for manufacturing and evolution of the fashion in the global arena with textile industries producing 8.5 billion pounds of finished goods (Fashionunited, 2009). As of the year 2010, the UK fashion industry has been valued at around 21 billion pounds (Guardian, 2010).The recession and the slowdown in the markets all over the globe, created a down trend in the industry. Further slowdown happened in this particular sector, as more and more consumers tried cutting their expenses. Also, the continuous fear emerging out of the slowdown in the Euro zone and possible chances of a double dip recession has continued to impact the economy as well as public spending for the fashionable clothing sector (Centre For Retail Research, 2012). This has led to the retaliation of fears contributing to a possible bleak outlook for the UK fashion and garments sector. Also, there has been a unique factor that has been realised and noticed in this particular industry for the year 2011. The online model of purchase, which has been prompted by extensive promotion for the online model of shopping has started to cannibalize the in store sales. This has further impacted and hampered the sales that are happening in stores for the entire year of 2011 (Centre For Retail Research, 2012). Objectives The high end ‘New Waves’ is trying to act as a platform for providing a collaboration between the new and emerging pool of new designers as well as the fashion industry of UK. The primary focus of New Waves online model is to act as an online window for the fashion conscious consumers of UK and introducing them to the next big thing that is going to happen in the fashion industry of UK. They are making efforts to aim for a 65% recall from the total target segment, within a period of 6 months duration. It also is trying to achieve the objective of promoting itself as a national level clothing brand in the UK Market. Strategy Segmentation Marketing segmentation is an important and vital role, which is employed by all organizations large or small and is considered as an extremely strong weapon in identifying the target consumers (Charles, Hair & McDaniel, 2011, p. 260). New Waves, in an attempt to promote itself as a national level brand in the UK market are essentially targeting the modern fashion conscious female consumers of the UK zone falling within the age bracket of 18-36 yrs. Targeting The modern generations of consumers, who are mostly falling within the specified age group, are increasingly becoming tech savvy and are more increasingly inclined towards the internet. So, it will be very much essential for the brand to target and communicate as well as interact with the consumers in order to make the brand’s presence felt online to these young consumers. Positioning In an effort to communicate the brand well in the minds of the modern consumers of UK, New Wave should increasingly use a combination of st rategies and tactics for promoting the concept online. The best way to make this happen is to use a number of effective online promotional tactics. Tactics and Actions New Waves can utilize a variety of online promotional strategy and techniques in an effort to market its platform and communicate effectively to the young target segment. In an effort to communicate with the young fashionable modern consumers, New Waves should think of making its presence felt by tying up and collaborating with various online fashion magazines like MC Magazine,

Strategic Analysis and Choice Invastigation Essay

Strategic Analysis and Choice Invastigation - Essay Example This is done through strategic management in order to contemplate its resources and exploit its opportunities. An example of organization facing these challenges is the coca-cola company, which is a multinational company. This paper will give an analysis of its strategic choices as the company strives to compete with others to win the majority of the customers. Coca-cola Company is one of the most successful companies that need to lay down some fundamental strategies in order to promote its growth and sustainability. It is the leading manufacturer, marketer and distributor of non-alcoholic beverage in the world. The company believes that consumers are the life of their business. It operates in more than two hundred countries with four hundred brands. These brands include water, juice drinks, coffees, teas, sports drinks, energy drinks, diet beverage and many others. They connect to future consumer by providing high quality products. Their employees are skilled and the materials they use are of high quality. The Company can collaborate with other bottling organizations to venture into many countries with maximizing value through affordable price and volume approach. In order to develop its marketing strategies, the company has integrated its operations into a single unit. This has been done through management approaches that enable the company to realize the business objectives and promote quality customer relationship. The marketing strategies are essential to fulfill the vision in the future and to fulfill the need for a complete drink taste in all the countries. They have successfully communicated to the market status for the required development of the company in many countries since the company has produced excellent operating revenues as it continue to outpace the cola soft-drinks. Its top management has promoted increase in sales and market shares with strong business presentation (Daniel, Wassell, & Gilligan 1999, 46-8). The new marketing platform 'Real' coca- cola will help in enhancing the image of the brand, especially among teens and adults worldwide through reinforcing a genuine connection to the customers and partnership of other sectors. The enhanced brand will provide better market opportunities for their products and hence the company will create enthusiasm for their business partners and retailers. They have also customized flavors and packaging styles with the brand maintaining the premium price comparative to the competitive brands. Good marketing strategies and planning are essential for the company's development so that the company gives its best to their business in its totality. Quality management would ensure that the company is well-positioned hence meet the customers' needs and continue to experience strong growth through new goods and stretched distribution. Coca- cola may highlight their operating sector to work with other partners like bottling partners in order to accomplish the price strategies that would reinforce their financial results, provide customers with choices that would satisfy their needs and deliver value for the consumers. The coca- cola company can integrate the possible required steps for the development of effective strategies that is responsive to the needs of the customers worldwide. Their perfect structure reflects the way

Quiz Essay Example | Topics and Well Written Essays - 250 words - 1

Quiz - Essay Example The Third Reich’s objective, according to Hitler in 1940, was to transform the entirety of Western Europe by radically transforming it into the Nazi Herrenvolk—the living space of the Nazi Master Race. READ: http://www.dac.neu.edu/holocaust/Hitlers_Plans.htm #16: When he first became Chancellor of Germany in the early 1930’s, Hitler declared Christianity was the foundation of German society. He spent the rest of his life promoting National Socialism which was hostile towards religion, he eroded the rights of all churches, persecuted the Jewish people, gradually began to suppress the rights of evangelical Christians and Catholics—ending denominational and youth organizations, prohibiting denominational schools, and widely defaming and imprisoning clergy of the Christian church who refused to be silent about the truth. #20: Hitler solved the Jewish question with the â€Å"Final Solution†, not only in Germany, but across Western Europe. He makes this statement as if he were speaking from a table in a country that is not at war, which is not taking over other countries, with plans to take over even more. Every country occupied by the Third Reich, saw imprisonment, repression and extermination of the Jewish citizens who lived there. In a speech in 1939 he said, â€Å"Workers of all classes and of all nations, recognize your common enemy! The common enemy was the Jewish race. READ:http://www.jewishvirtuallibrary.org/jsource/Holocaust/hitjew.html #24: The context of this statement was in relation to research remaining free of any state restrictions. In that context I agree with the statement. Taken out of context, truth can be evil; especially in relation to Hitler’s views that his was the only truth when it came to the promotion of National Socialism and the eradication of the Jewish people. #26: I find this surprising given the fact that Hitler hated America and all things American. In one conversation he ridiculed America’s reliance on

Transfer To Virginia Tech Essay Example for Free

Transfer To Virginia Tech Essay I have come to a point in life that many people have not.   I have made a firm decision to recommit myself to pursuing my dreams.   While there are those who believe that with an ounce of luck and a ton of persistence anything can be accomplished, I believe that there is no reason to expend so much energy and rely on luck.   I believe in taking hold of my destiny and carving out a future for myself based on the decisions that I make in life.    Life is simply too short and too precious to be left to luck alone.   This is why I have chosen to apply at (Selected University Here). My most important character strength, in my opinion, is my ability to adapt, accept and learn from different cultures.   I traveled a lot when I was younger and have been exposed to all sorts of cultures and societies.   Growing up, I found myself amidst people of many different cultural backgrounds and I have found that I have grown to accept people for who they are and not where they are from. The world is fast becoming a borderless place.   Cultures, races, beliefs and ideologies are blend together and interact because of the growing advances in communications.   In order to succeed in this world, one needs to be able to adapt to the various cultural differences as well as be able to maintain a certain sense of individual identity.   This is why I firmly believe that Virginia Tech is the perfect place for me. In order to get ahead in this world, it is important to have a good education.   While I began to pursue my dream at App State University, I feel that Virginia Tech is the better place for me.   The fact that my mother graduated from Virginia Tech only adds to the many reasons why having a quality education from a well-known school is crucial to the pursuit of my long term goals in life. While I personally believe that â€Å"there is no such thing as a free lunch† and that everything a person has in life must come from hard work and perseverance, I also believe in charity.   I believe in helping others who do not have much in life.   I believe in helping people regardless of their nation, race or creed.   I believe in being a better person so I can best help myself and others around me.   I strongly feel that my time of being an object at rest has gone on long enough and that it is now time for me to move forward to achieve my dreams.   For this reason, I feel that (name of university) is the best place for me to turn these beliefs into realities.

PBA Scholarship Application Essay Example for Free

PBA Scholarship Application Essay In this stage of my life, it is essential that I think about my future and my goals. In doing so, I also have the opportunity to reflect on my past, the road that has gotten me to where I am. As I look to pave my future, I see the path that I have followed has one that will help me to be successful in life. In reflection, I realize that I have been blessed with two loving parents, who, despite divorce, have made my life and our family a priority. See more: how to write a scholarship essay Both of my parents have lead successful lives through hard work, and I have learned through their example how to live life to the fullest and how to appreciate what I have in my life, not just material things, but opportunities, people, and gifts of talent and intellect. Through participating in athletics (four years varsity volleyball and two years varsity basketball) self-discipline and a healthy mind and body have become a priority in my life. By being healthy and active, along with hard work and determination, I can better handle the demands that I desire for my immediate future attending a four year college program. There I hope to be successful and hold a grade point average at or above what I currently have earned: 3. 4. I want to obtain a well rounded education and plan on working in law enforcement, like my father. This scholarship will help me to achieve this goal.

Nerve And Tendon Gliding Exercises Health And Social Care Essay

Nerve And Tendon Gliding Exercises Health And Social Care Essay Carpal Tunnel Syndrome was first described by Sir James Paget in 1854 but the term was coined by Moeirisch. It is a syndrome of compression neuropathy of median nerve at the wrist. Carpal Tunnel Syndrome results in considerable discomfort and pain, limitation of activities of daily living, loss of sleep and work disability. (Levine et al., 1993). Twenty percent of symptomatic subjects with symptoms of pain, numbness, nocturnal parasthesia and tingling sensation in the hand would be expected to have Carpal tunnel syndrome based on the clinical examination and electro physiologic testing. CARPAL TUNNEL SYNDROME IN PREGNANCY Carpal tunnel Syndrome is more frequent in pregnancy because the systemic process increases the extra capsular fluid retention by the hormone Prolactin and produce soft tissue swelling in the later stages (third trimester) of their pregnancies. The Carpal Tunnel Syndrome can thus be produced by compression or swelling of the median nerve in its synovial sheath (Gelberman et al., 1981; Snell, 2000; Szabo, 1989; Primal Pictures, 2001; Rempel et al., 1999). Many therapies have been advocated for treating the carpal tunnel syndrome including Mobilizations, nerve gliding, tendon gliding, etc. Therefore the presence study was focused on the Effect of Nerve and Tendon gliding Exercises in the functional recovery of the carpal tunnel syndrome during pregnancy. Tendon gliding Exercises were mostly performed at the end range of motion at small amplitude are performed at the limit of available motion and stressed into the tissue resistance. These exercises are thought to relieve pressure on the median nerve and stretch the carpal ligaments, which also helps decrease pressure. They are also thought to help blood flow out of the carpal tunnel, which can help decrease fluid pressure. INCLUSIVE CRITERIA Pregnant Women with pain and swelling in the wrist for at least 1 month. Pregnant women with both unilateral and bilateral carpal tunnel syndrome. Pregnant women with age group between 25years and 32years. EXCLUSIVE CRITERIA Non-pregnant women with carpal tunnel syndrome. Pregnant women having other complications like hypothyroidism, diabetes that may lead to carpal tunnel syndrome. Any other trauma related injuries in hand. Males. MATERIALS AND METHODS Nerve and Tendon Gliding Exercises. Functional Status Scale for measuring functional activity. HYPOTHESIS Nerve and Tendon Gliding Exercise programme will be effective in the treatment of carpal tunnel syndrome during pregnancy. NULL HYPOTHESIS There may not be any significance between the nerve and tendon gliding exercise programme and carpal tunnel syndrome during pregnancy. OBJECTIVES The aim of this study is to determine from the available evidence the effectiveness of Nerve and Tendon gliding exercises programme in carpal tunnel syndrome during pregnancy using Functional Status Scale for performance and Symptom Severity Scale for wrist pain. STUDY DESIGN A total of 20 patients having carpal tunnel syndrome during pregnancy are selected to find out the effectiveness of nerve and tendon gliding exercises on them. The duration of study per patient 4 weeks Treatment session 10 minutes per session / 2settings Treatment per week 7 days DURATION OF STUDY: 6 months OUTCOME Relief of pain and swelling in hand. An improvement in the functional ability of hand. Awareness is created for the working pregnant women especially with computers, typewriters, cake decorators, postal workers, dentists, and dental technicians virtually, who use their hands and wrists repetitively. Avoiding the severity of median nerve injury, which may lead to claw hand if unnoticed. INTRODUCTION Sir James Paget first described carpal Tunnel Syndrome in 1854 but Moeirisch coined the term. It is a syndrome of compression neuropathy of median nerve at the wrist. INTRODUCTION: Carpal Tunnel Syndrome results in considerable discomfort and pain, limitation of activities of daily living, loss of sleep and work disability. (Levine et al., 1993). The Carpal Tunnels floor is made up of the 8 tiny wrist bones. Its roof is a thick ligament called the transverse carpal ligament. 9 tendons pass through this tunnel. 4 of the 9 tendons bend the tips of the finger, another 4 of the 9 tendons bend the middle joints of the finger, and the 9th tendon bends the thumb tip. The median nerve passes through this tunnel. When there is swelling or if there is thickening of the ligament the nerve gets pinched or compresses. With enough compression carpal tunnel symptoms occur. If the compression is severe or occurs over a longer period of time the nerve may change shape and flatten causing some permanent damage. Carpal Tunnel Syndrome occurs due to many causes like Wrist injury CARPAL TUNNEL SYNDROME IN PREGNANCY Carpal tunnel Syndrome (CTS) is more frequent in pregnancy because the systemic process increases the extra capsular fluid retention by the hormone Prolactin and produce soft tissue swelling in the later stages (third trimester) of their pregnancies. The Carpal Tunnel Syndrome can thus be produced by compression or swelling of the median nerve in its synovial sheath (Gelberman et al., 1981; Snell, 2000; Szabo, 1989; Primal Pictures, 2001; Rempel et al., 1999). CTS have been recognized as a common complication of pregnancy (HeckmanSassard, 1994). The pathophysiology of pregnancy related CTS (PRCTS) has been mostly attributed to redistribution of fluids (Ekman-Ordeberg et al., 1987; Wand, 1990; Pauda et al.,2001). Signs And Symptoms 1.Pain that shoots from the hand up the arm as far as the shoulder. 2.Tingling in the hands during the day or the night that disrupts sleep and limits the ability to grasp objects with the hands. 3.Weak feeling in the hands, and the inability to pick up small objects. 4. The feeling that the hands are swollen, even if they do not appear to be so. 5.Burning numbness and tingling sensation in the thumb and first three fingers. 6.Weakness in the muscle at the base of the thumb, near the palm. Motor weakness will be seen in abductor pollicis brevis, flexor polices brevis and opponens policis brevis. Passive flexion or hyperextension of the affected hand at the wrist for more than one minute may worsaen symptoms.(Phalen.G.S.,1966). Percussion of the median nerve at the wrist causes paresthesis of the digits (Steward.J.D.,1978). Early Treatment 1.Splinting the wrist in a neutral position. 2.Avoiding the activities which causes pain if possible 3.Tendon and nerve gliding exercises. 4.Massaging 5.Elevating the arm or flicking 6.Neural mobilization 7.Ultrasound, icing, as pain relieving modality etc. Non operative treatment s is more effective in early stageas such as NSAIDS and local corticosteroids injections.If the probl;em is severe surgery is made to release the carpal tunnel. Diagnostic criteria Harrington etal suggested surveillance criteria for carpal tunnel syndrome should be pain or parasthesia or sensory losss in the median nerve distribution and one of the following: Tinels sign positive Phalens test positive Nocturnal exacerbation of symptoms Motor loss with wasting of the abductor pollicis brevis Abnormal nerve conduction studies. Nocturnal and exertonal dyesthesias in the radial half of the palm occur in 10% to 25% of pregnant women. When the carpal tunnel syndrome occurs, the symptoms area more often bilateral. Onset of symptoms is typical during the third trimester. Because of itas trnsient nature carpal tunnel syndrome during pregnancy is best treated by using conservative measures, such as tendon and nerve gliding exercises. That subsequent pregnanciesaraae frequently associated with repeated episodes of carpal tunnel syndrome confirms the association of carpal tunnel syndrome and pregnancy. Gliding Exercises Tendon gliding and median nerve-gliding exercises are two types of exercises that may help with carpal tunnel syndrome. These exercises are thought to relieve pressure on the median nerve and stretch the carpal ligaments, which also helps decrease pressure. They are aolso thought to help blood fow out of the carpal tunnel, which can help decrease fluid pressure. Fist Flexion Exercises Fist Flexion Exercises(also known as tendon gliding exercises) move your fingers through five positions while your wrist stays in a neutral position(meaning it is not bend). To perform this exercise, do the following: 1.Start with your fingers straight. 2.Make a hook fist and then return to a straight hand. 3.Make a straight fist and then return to a straight hand. 4.Make a full fist andthen return to a straight hand. Hold each positons for seven seconds amd do 10 repetitions. Repeat three times to five timeas a day. Median Nerve Gliding Exercises For median nerve gliding exercises ou move yout thumb through 6 positi0nswhile your wrist stays a neutral position. To perform this exercise, do the following: 1.Begin by making a fist with your wrisat in the neutral position. 2.Straigthen your fingers anad thumb. 3.Bend your wrist back and move your thumb away from your palm 4.Turn your wrist palm up 5.Use your other hand to gently pull uyout thumb farther away from your palm. Hold each position for seven seconds, and do five repetitions. Repeat three ti five times a day. Effectiveness of the Tendon and nerve gliding exercises used as conservative treatment approachesd in relieving the symptoms of the carpal tunnel syndrome during pregnancy.(Lamia Pinar, Asgel Enhos et al.,) Definition Carpal tunnel syndrome is a condition caused by compression of median nerve within the carpal tunnel leads to sensory changesover the lateral side of the hand and muscle weakness in thenar eminence, results in pain, numbness and tingling of fingers. It usually occurs in the third trimester of pregnancy. Aim of Study A STUDY OF EFFECTIVENESS OF NERVE AND TENDON GLIDING EXERCISES AS TREATMENT APPROACH TO CARPAL TUNNEL SYNDROME DURING PREGNANCY. OBJECTIVES The aim of this study is to determine from the available evidence the effectiveness of Nerve and Tendon gliding exercises programme in carpal tunnel syndrome during pregnancy using Functional Status Scale for performance and Visual Analogue scale for wrist pain. HYPOTHESIS NULL HYPOTHESIS There may not be no significance between the nerve and tendon gliding exercise programme and carpal tunnel syndrome during pregnancy. Alternate Hypothesis Nerve and Tendon Gliding Exercise programme will be effective in the treatment of carpal tunnel syndrome during pregnancy. Review of literature 1.Lamia Pinar, Asgel Enhos et.al Conducted an experiment study on total of 26 patients with caroal tunnel syndrome were divided into two groups. In one group the volar splint were applied and trained to modify their functional activities in accordance witrh conservative treatment. In group two tendon gliding exercises were continued for 4 weeks with numeric rating scale and Gonuiometry. It comcluded that group two reported excellent results in pain reduction and functional improvement than gropup one. 2.Akaline.E.,et.al.,(2002) Conducted an experimental study on carpal tunnel syndrome with a total of 28 patients with 36 hands of CTS, which were divided into two groups, with 14 patients each. One group was treated with nerve and tendon gliding exercises along with custom made neutral volar splint, and another group was treataed with only neutral volar splint for 4 weeks continuously. Patientas satisfaction was invesatigated during the follow up ranging from 5-11 month, with a mean of 8 month. The study explained that, of those patients who performed nerve and tendon gliding exercise with wearing custom made neutral volar splint, 93% reported good results, and of those patients who have only wearing neutral volar splint, 72% reported good results. American Journal of Physical Medicine Rehabilitation, 2002, Feb;81(2), Pp:108-13). 3.Rosemaryn .L.M., et.al.,(1998) Conducted an experimental study on carpal tunnel syndrome with 240 hands, from 197 patients. They were divided into two groups. Patients in both groups were treated with standard conservative methods, and those in one group were also treated with a program of nerve and tendon gliding exercise of those who did not perform the nerve and tendon gliding exercise, 71.2% underwent surgery compared with only 43.0% of patients who did perform them. Patient in experimental group, who did not undergo surgery were interviewed at an average follow-up time of 23 months (range, 14-38 months), of these 53 patients, 47(89%) responded to this detailed interview of those 47, who responded, 70.2% reported good or excellent results, 19.2% remained symptomatic, and 10.6% were non-complaint.(Journal of Hand Therapy, 1998, Jul-Sep:11(3),171-9). 4.Dakowick.A.,(2005) the purpose of the study was to evaluate the usefulness in conservative treatment of carpal tunnel syndrome. 40 Patients aged 30-72 years, with unilateral CTS cofirmed by EMG examination were included. The patients were divided into 3 groups based on clinical symptoms according to Whitley. The character of pain, its frequency and intensity (VAS Scale) were determined using parameter. Decrease in pain was observed by the usae of VAS. (Rock Akad Med Bialmyst, 2005:50-suppi:196-8). 5.Bonebrake.A.R.,et.al.,(1990) the study was designed to assess the efficacy of a proposed new and unique programme relative to treatment. The patients diagnosed as CTS were compared to control to a control population showing no symptoms. Prior to undergoing treatment and following completion of the treatment programme. Results indicate that individuals with CTS had significantly lower values in strength, ROM, and slower task performance than did the control;ratings of pain anad distress were also significantly higher than the control groups. Analysis of the post treatmaent cases revealed statistically significant improvements in several measures of up to statistically significant improvements in several measure of up to 25% over post treatment values. Significant improvement was also shown to several ROM measures of upto 22%. Finally, a significant reduction of 15% pain and distress ratings was demonstrated in the post treatment cases. (Journal of Manipulative Physical Therapy, 1994 (May);17(4):246-249). 6.Scrimsha.S.R.,et.al.,(2001) Conducted a comparative study between the responsiveness of Visual analogue scale and McGill pain questionnaire. Measures in 75% patients and concluded that the VAS was a better tool than the McGill pain questionnaire for measuring pain in clinical practise. 7.O.Baysal, Z.Altay et.al Conducted a study in 28 female patient with clinical and electrophysiologic evidence of bilateral carapal tunnel syndrome. They were divided into two groups. Group 1 received tendon gliding exercise with splinting. Group 2 received splinting with ultrasound for a period of 4 weeks with Visual analogue scale and Functional status scale. 8.Bringer TL.,Roger IC et.al conducted a randomized trial in totoal of 61 patients with carpal tunnel syndrome. They were divided into four groups. Group 1 received neutral wrist and MCP exercise group. Group 2 received neutral wrist MCP exercise along with splint. Group 3 received wrist cock-up exercise and Group 4 received wrist cock-up exercise and tendon gliding exercise along with splintas perfoarmed 3 times a day. The tool used to asses the function is functional Status Scale and Symptom Severity Scale. There was significant effect in Group4. 9. Sonodyn, Sieman(2000) Conducted an experiment on study of 16 patients. They was treataed with Ultrasound for a period of 4 weeks and the pain was assessed. In this, 88% reported good reasult and reduction pain was assessed by using Visual Analogue Scale. 10. Davis.P.T.,et. al., (1998) Conducted an experimental study to compare the efficiency of conservative management care with chiropractic care in treatment of carpal tunnel syndrome. The group with 9 week of treatment and a 1 month follow-up interview. 96 eligible patients with symptoms were conformend by clinical exam and nerve conduction studies. Conservative treamtment included mobilization of carpal bone, soft tissues, joints (three treatment per week for 2 wee, two treatment per week for 3 week, and one treatment per week for 4 wek). Main outcomes measures were pre and post assessment of self reported physical and mental distress, nerve-conduction studies, results show that there was significant improvement in perceived function and comfort, neve conductuion and finger sensation. (Journal of Manipulative Physiotherapy, 1999 June;22(55);348-9) 11. FD Burke, J Ellis, H McKenna, M J Bradley(2003) Carpal Tunnel syndrome of mild to moderate severity can often be effectively treated in a primary care environment. Work space modifications wrist splints tendon and nerve gliding exercises are of benefit and useful for symptomatic women in the third trimester of pregnancy. 12.Shaafi Sh*, Naimain Sh*, Iromlou H*, Sayyah Melli M** A convenience sample of 90 pregnant women (30 women from each trimester) were referred from Al-Zahra Hospital of the electrodiagnostic ward of examined clinically and then by electroneurodiagnostic tests.There were suspected symptoms of CTS in 45 patients. The most frequent symptom and sign were hands paresthesia(34%) and positive tinel and phalen sign(each22%). CTS was definite diagnosis in 15 women(16.6%) by electroneurodiagnostic studies. Mild bilateral involvement was seen in 73.3% of patients. There was a meaningful relationship between CTAS and trimester that 26.6% of patients were at third trimester. Also there was a meaningful relation to age. The CTS was more frequent in ilder women. 13.BaumannF, Karlikaya G, Yuksel G, Citci B, Kose G, Tireli H(2007) Pregnant women in the third trimesater (n=69) and age-matched non-pregnant women (n=40) asymptomatic for CTS were included in the studyNerve conductn studies of themedian and the ulnar nerves across the carpal tunnel were bilaterally performed with the standard techniques. All the median sensory nerve conduction studies performed from the ring finger and palmar region to the wrist. Median sensory nerve latencies from palmar branches to wrist were significantly longer in the pregnant group.(p 14. OConner.D.,et.al.,(2002) Conducted an experimental study to evaluate the effectiveness of non surgical treatment for carpal tunnel syndrome versus a placebo or other non-surgical control interventions in improving clinical outcome. Twenty ine trials involving 884 people were included. In one trial involving 21 people carpal bone mobilization significantly improved symptoms after three weeks, (weighted mean difference is -1.43;95% confidence interval is 2.19 to -0.67), compared to no treamtment. Current evidence shows significant short term bebefit from carpal bone mobilization. (Cochrane Databasae syst Rev.2003;(1):CD003219). MATERIALS AND METHODOLOGY MATERIALS AND METHODOLOGY FULL PAGE MATERIALS AND METHODOLOGY MATERIALS USED Couch Chair Pillow Foot stool VAS SCALE FUNCTIONAL STATUS SCALE METHODOLOGY STUDY DESIGN Quasi experimental study with Pre Vs.Post test design. STUDY SAMPLING The 10 samplings were selected from Retna Global Hospital, Trichy and Thanthai Roever College of Physiotherapy, perambalur. A total number of 10 subjects were diagnosed as symptomatic Carpal Tunnel syndrome during pregnancy at age group of years was selected by Quasi-experimental purposive random sampling method after giving due consideration to inclusion and exclusion criteria. STUDY SETTING The study was conducted at Outpatient Physiotherapy Department in Thanthai Roever College of Phsiotherapy, Perambalur, Rathna Global Hospital, EMG Laboratory in PG Studies under the supervision of concerned authority. STUDY DURATION The study was conducted for a period of 4 weeks. INCLUSION CRITERIA Pregnant women with pain and swelling in the wrist for 1 month. Both unilateral and bilateral involvement. Age 25 years and 32 years. EXCLUSIVE CRITERIA Non pregnant women with carpal tunnel syndrome. Pregnant women having other complications like hypothyroidism, diabetes which may lead to carpal tunnel syndrome. Any other trauma related injuries. Abnormal X-Ray of the wrist. Males. Gained surgical of symptoms. History of steroid injection into the carpal tunnel. PARAMETER A.VISUAL ANALOGUE SCALE(VAS) The VAS Scale is the valid and reliable measurement tool for pain.It is used to measure the pain response that the patient experience before and after nerve and tendon gliding exercises of median nerve. VAS Scale consists of 10cm horizontal line with two ends labeled as no pain(0) and severe pain(10), the patient will mark a point on the line, which corresponds to the intensity of pain what theyexperience. B.FUNCTIONAL STATAUS SCALE(FSS) Functional Status Scale was used to measure the functional disability offhand. It consists of six items of questionnaire (writing, buttoning of clothes, holding a book while reading, household, carrying grocery bags, bathing and dressing). SCORING 06-12 -No difficulty 13-18 -Mild difficulty 19-24 -Moderate difficulty 25-29 -cannot do at all due to hand or wrist symptoms. PROCEDURE A total of 10 subjects with symptomatic carpal tunnel syndrome during pregnancy was selected randomly with due consideration to inclusion an exclusion criteria A brief demonstration was given about tendon and nerve gliding techniques for the patient. Pre test data and post taest data was collected with VAS and FSS Scale. The results were recorded. The subjects weare given nerve and tendon gliding exercises. The results of post test of the same parameter was recorded and compared. Statistical tools The statistical tool used in this study were paired t-test. PAIRED T-TEST à ¢Ã‹â€ Ã¢â‚¬Ëœt-test was used to find out the statistical significance between Pre and Post test values of tendon and nerve gliding exercises and VAS pain response and FSS Scale response before and after treatment. FORMULA: PAIRED T-TEST S= à ¢Ã‹â€ Ã¢â‚¬Ëœdà ¢Ã‚ Ã‚ ¿ d =Difference between the Pre Test Vs post Test _ d= Mean difference n=Total number of subjects S=Standard deviation DATA PRESENTATION DATA PRESENTATION TABLE-1 S.No Visual Analogue scale Pre Test Post Test Functional Status Scale Pre Test Post Test 1. 8 4 27 16 2. 7 3 27 12 3. 8 5 26 15 4. 9 4 29 13 5. 7 2 25 15 6. 8 4 25 12 7. 9 3 28 16 8. 7 4 28 16 9. 8 2 27 17 10. 8 3 28 14 DATA ANALYSIS AND INTERPRETATION DATA ANALYSIS AND INTERPRETATION This chapter deals with the analysis and interpretation of the Datas collected from 10 patients with carpal tunnel syndrome during pregnancy and the effect of nerve and tendon gliding exercises aas a treatment approach to carpal tunnel syndrome during pregnancy by comparing the VAS Scale for pain response and FSS for functional ability. TABLE II The table II shows the mean value, mean diference, standard deviation and paired t value between pre and post test value of Visual Analogue Scale for patientas whao have been subjected to tendon anad nerve gliding exercises. VAS Mean Mean difference Standard deviation Paired t value Pre test Post test 7.9 3.4 4.5 1.07 13.28 It explains the paired t value of pre and post test value was 13.28 at 0.05 level of significance which was greate than the tabulated t value 2.26. This showed that there was a statistical significant difference between pre versus post test. The pre test mean was 7.9 the post test mean waas3.4 and the difference was 4.5 which showed that there was a reduction in Visual Analogue Scale score in post test values in which the recovery of selected samples in response to intervention. THEREFORE THE STUDY IS REJECTING THE NULL HYPOTHESIS AND ACCEPTING THE ALTERNATE HYPOTHESIS. Graph Visual analogue scale: Pretest VS Post test Series1: Pretest Series2: Posttest Functional Status Scale: Pre test Vs Post Test Series1: Pretest Series2: Posttest TABLE III Table III representas the mean values,mean difference, standard deviation and paired t value of Functional Status Scale who have been subjected to tendon and nerve gliding exercises. FSS Score Mean Mean difference Standard deviation Paired t value Pre test Post test 27.1 14.6 12.5 2.22 17.7 It explains the paired t value of pre versus post sessions awas 17.7 at 0.05 level of significance which was greater than the tabulated t value 2.26. this showed that there was a statistical significant difference between the pre and post test resultas. The pr tesat ment was 27.1, the post test ment was 14.6,and the difference was 12.5 which showed that there was a reduction in functional status scale score in post test values in which recovery of the selected samples in response to intervention. Thrrefore the study is rejecting the null hypothesis and accepting the alternate hypothesis. Graph DISCUSSION DISCUSSION The aim of the study was to determine the effect of tendon and nerve gliding excercises in reducing the pain and improving the functional ability of hand in patient with carpal tunnel syndrome during pregnancy. Carpal tunnel syndrome is most common and significant of all nerve entrapment syndromes (Phalen.G.S. 1972). It causes 20% of all compression syndromes especially in the third trimester of pregnancies. A total number of 10 subjects of age group of 25-32 years were selected for the study. Visual Analogue Scale for pain and Functional Status Scale for functional ability were taken as parameters to measure the affliction of patients. Pre test data has collected for the subjects and computed. They were subjected to tendon and nerve gliding exercises for 4 weeks. The result of post teat of same parameter was recorded for comparison after 4 weeks of treatment. The paired t test was used to compare the pre VS post test results of subjects. Caarpal tunnel syndrome is a common condition among people who do repetitive wrk all day lke punching keys on computer or cash register or even pressing on the strings of a violin. Pregnant women are also susceptible to carpal tunnel syndrome even if they do not type or play msic all day. The studies have shown that one out of four pregnant women complains of the syndrome usually in the second or third trimester of pregnancy when fluid retention in the aarms and hands is more likely to put pressure on the nerve that leads to the hands anad fingers. The nervous system is normally under some pressure and tension. If the tension is breaked there results some movement(Millesi.et.al.1972). Dackowicz . A.,, conducted an study to evaluate the usefulness in conservative treatment of the carpal tunnel syndrome. According to Butler neural tissue requires movement to promote healing and restoration of optimum mechanical properties.Decreased neural mobility and adverse mechanical tension in nervous system can generate pain.(Butler and Elvey 1978). Mchellan and Swash in 1976 noted that wrist and fingers extensor wil move the median nerve at wrist 2 or 4 times more than the middle of the upper arm. According to Asgel Enhos tendon requires movement to promote functional ability. Rosmaryn and Asgel Enhos said that the decreased tendon gliding in nervous system can generate pain. Rosmaryn proposed that radicular pain might be mobilizing the involved nerve. The mechanical respose is tendon movement in the cross sectional shape and viscoelastic function. So the treatment of tendon Gliding Exercise mah normalize the pressure gradient around the nervous system and releases the tendon thus reducing pain improving functional ability. Summary Summary The objective of the study was to determine from the available evidence the effectiveness of tendon and nerve gliding exercises programmed in reducing pain and of increasing the functional ability in the carpal tunnel syndrome during pregnancy. To conduct the study, the total number of 10 carpal tunnel pataients during pregnancy with both unilateral and bilateral involvement at the age group 25 to 32 years, who were suitable for inclusive criteria was selected by Quasi experimental purposive random sampling technique and informed consents were obtained from subjects individually. The pre and post test of VAS and FSS were conducted and recorded before and after treatment programmed for 4 weeks of nerve and tendon gliding exercises inmcarpal tunnel syndrome during pregnancy. The paired t test is used to compare the pre and post test values of nerve anad tendon gliding exercises and the pain and functional ability are computed by the VAS and FSS Scale. In the analysis and interpretation of the data based on the Visual Analogue Scale for pain the paired t- test value (13.28), which was greater than the tabulated paired t test val