Thursday, October 31, 2019
Auditors independence Essay Example | Topics and Well Written Essays - 2500 words
Auditors independence - Essay Example Auditor independence is a term which truly umbrellas many different matters, and which thus must be understood fully and thoroughly in order to be understood properly altogether. Basically, in order to understand the meaning of auditor independence you must first understand the fact that basically the professional independence of auditors has truly been held responsible for that of the many corporate collapses and financial debacles that have taken place worldwide, and that this explains the essentiality of understanding the importance of the independence factor in the auditing sector. Independence is generally understood to refer to a mental state of objectivity and lack of bias. They are totally opposed against the new ruling and voiced many of the same concerns that were seen from other CPA's. He expressed concern that the regulation of the new rule cannot be sufficient by itself. It's also necessary that public investors-the users of financial reports-perceive that the numbers ar e right. These are basically and for some places entirely restricted because they give the appearance that when auditors provide these services to audit clients they are acting as an advocate for the audit client. Brown goes on then to even further illustrate this point by showing that in Canada we are looking at the SEC's proposal closely and extensively and "will formulate our regulatory response partly on your experience. It is truly and absolutely a key factor that the audit committee identifies independence violations, because they are on the front line and are closest to the action. The creation of these principles was due to increasing concern that auditors were not remaining totally independent when performing the audit. Other times the consulting professionals will have little or no interaction with auditors especially in large firms. If firms miss their earnings expectations even by a slim margin the result is an immediate decrease in stock prices. Furthermore, the last no n-audit service that is restricted to audit clients is expert services. The initial concept of auditor independence, which arose during the 19th century, was based on the premise, primarily British in origin, that a principal duty of professional accountants and auditors was the oversight of absentee investments in the existing and former colonies of the British Empire. During this period, a relatively small number of accounting firms could perform audits for a relatively large number of entities. Professional accountants and auditors could render reports on the financial performance of different entities and could work for different investor groups. The concept of auditor independence during this era did not conceive of auditors as advocates for audited entities; British investors explicitly forbade auditors from investing or working in the businesses that they audited. At the same time, as long as auditors maintained their primary loyalty to the investors back home, the scope of professional a
Tuesday, October 29, 2019
Human Relations - Conflict Resolution Essay Example | Topics and Well Written Essays - 1250 words
Human Relations - Conflict Resolution - Essay Example For example, Heitler (1993) focuses a lot of attention on the psychological aspects of a conflict and Varney (1989) gives similar ideas in his own research. It is noted that the primary sources of conflict are based in miscommunications, the relationship of the people involved in the situation and personal biases. All of these are linked directly to psychological issues and thus it may be possible to handle the situation with the tools used by psychologists. The ideas presented in the book are also in agreement with those presented by Nelson (1995) who gives several approaches to resolving conflicts amongst which the first is to directly confront the problem of the conflict. Psychologically, conflicts may be difficult to bring out to the open but handling them in an objective manner and then deconstructing the issue for a resolution may be the best way to go. Heitler (1993) also links conflicts to emotions and the approach given by PDI (1999) is no different since the approach seeks to build understanding rather than to accept the conflict as a given. If there is understanding between conflicting parties, it would be possible for them to see each other’s viewpoint and then empathize with each other about how one solution could be acceptable to all parties involved in the conflict. Such inclusion would certainly create a win-win situation that would certainly be taken by all individuals who are seeking fair play and justice. The book goes into a lot of depth about how bargaining and negotiations can be used to arrive at a settlement of many issues but in certain cases, a bargain may even have to be enforced in the case where there is a clear guilty party. However, in most cases the conflict will need to be resolved with negotiations and bargaining where individuals can present their own solutions to the problems they have. The person mediating the conflict then has to see which parts of the two possible
Sunday, October 27, 2019
Questions and Answers on the Growth and Success of Starbucks
Questions and Answers on the Growth and Success of Starbucks Evaluate the role played by Howard Schultz in the growth and success of Starbucks. Is the company in danger of relying too heavily on Mr. Schultz? Howard Schultzs vision was for Starbucks to become a national company with values and guiding principles that employees could be proud of. Schultz wanted to recreate the authentic Italian coffee bar culture in the United States (Thompson, Peteraf et al, 2012). He believed that building a company that valued and respected its people, that inspired them, and that shared the fruits of success with those who contributed to the companys long term value was essential, not just as an intriguing option. His aspiration was for Starbucks to become the most respected brand name in coffee and for the company to be admired for its corporate responsibility (Thompson, Peteraf et al, 2012). Schultz strategized a plan to lead the Starbucks Coffee Company by speculating to open 125 stores in the next five years of the companys operation. To symbolize the merging of Starbucks and II Giornale, Schultz instituted new changes by creating a new logo and equipping espresso machines in all the coffee resta urants. In 1987, Schultz was able to regain the mood of the employees and also ventured in new markets such as Vancouver, Chicago, Portland, Los Angeles and San Francisco. Starbucks store expansion targets proved easier to meet than Schultz had originally anticipated and he upped the numbers to keep challenging the organization and so there was 161 stores, which was above Schultzs original target of 125 stores in 1992 (Thompson, Peteraf et al, 2012). Howard Schultz argued that patience was needed as the company invested in the infrastructure to support continued growth. He contended that hiring experienced executives ahead of the growth curve, building facilities far beyond current needs, and installing support systems laid a strong foundation for rapid, profitable growth down the road. Even though Schultz was the founder of the Starbucks Corporation and managed it for long time, I dont think the company would be in danger if he leaves the position he holds today. Some basic reasons to these are, since Starbucks heavily depends on Schultz, I believe he most likely has a careful succession plan for the betterment of the company. I also firmly believe that Schultz has already developed a sound contingency plans for his position. That is he might already have set the plan of who should take over the reins on a short notice. If these strategies are in place, then Starbucks future would not be uncertain. Discuss the business engineering processes used by Starbucks to stay competitive. How does the company track performance and use its control systems? Starbucks created its own house team of architects and designers to ensure that each store would convey the right image and character. Stores had been custom -designed because the company didnt buy real estate or build its own freestanding structures, rather, each space was leased in an existing structure, making each store differ in size and shape. The company had emphasized the four stages of coffee making: growing, roasting, brewing, and aroma. With increase in its stores, greater store diversity and layout quickly became necessary. The company had some special seating areas to help make it a desirable gathering place. The company also came with the drive through windows in locations where speed and convenience were important. Just as recent as June 2009, the company announced a new global store design strategy (Thompson, Peteraf et al, 2012). This meant that each new store was to be a reflection of the environment in which it operated and was to be environmentally friendly. To better control average store opening costs, the company centralized buying, developed standard contracts and fixed fees for certain items, and consolidated work under those contractors who displayed good cost-control practices (Thompson, Peteraf et al, 2012). The retail operations group outlined exactly the minimum amount of equipment each core store needed so that standard items could be ordered in volume from vendors at 20 to 30 percent discounts, then delivered just in time to the store site either from the company warehouses or the vendor. Modular designs for display cases were developed. The layouts for new and remodeled stores were developed on a computer, with software that allowed the costs to be estimated as the design evolved. All this cut store opening and remodeling costs significantly and shortened the process to about 18 weeks (Thompson, Peteraf et al, 2012). What is the compensation strategy that the company has used to motivate its employees to focus on the companys strategy and its execution? Howard Schultz deeply believed that Starbucks success was heavily dependent on customers having a very positive experience in its stores. This meant having store employees who were knowledgeable about the companys products, who paid attention to detail in preparing the companys espresso drinks, who eagerly communicated the companys passion for coffee, and who possessed the skills and personality to deliver consistent, pleasing customer service (Thompson, Peteraf et al, 2012). Some of the compensation strategy that Starbucks used to motivate its employees included instituting health care coverage for all employees whether full time or part time. From 1988, part timers working 20 or more hours were offered the same health coverage as full-time employees. Starbucks paid 75 percent of an employees health insurance premium; while the employee paid only 25 percent. The health insurance coverage was also offered for unmarried partners in a committed relationship (Thompson, A.A. et al., 201 2). The company also had presented a stock option plan for all employees .This was aimed at turning all employees into partners, giving them a chance to share in the success of the company, and make clear the connection between their contributions and the companys market value. The company also implemented an employee stock purchase plan that gave partners who had been employed for at least 90 days an opportunity to purchase company stock through regular payroll deductions. This had really motivated many employees and since the inception of this plan, some 23.5 million shares had been purchased by partners; and one third of these partners participated in stock purchase plan during the 2000-2009 period (Thompson, A.A. et al., 2012). Starbucks workplace environment was good for its employees. The management believed that the companys competitive pay scales and comprehensive benefits for both full time and part time partners allowed it to attract motivated people with above average ski lls and good work habits. How would you describe Starbucks corporate culture? What is the relevance of corporate culture for Starbucks future growth and success? The cornerstone value to build a company with soul was that Starbucks would never stop pursuing the perfect cup of coffee by buying the best beans and roasting them to perfection. Schultz and other senior executives were adamant about controlling the quality of Starbucks product and building a culture common to all stores. Schultz was rigidly opposed to selling artificially flavored coffee beans. The management was also emphatic about the importance of employees paying attention to what pleased customers (Thompson, A.A. et al., 2012). At the very base of the companys culture was its roots within the community. Howard Schultzs goal was to build a company with soul, which included corporate responsibility. In 1997 the Starbucks Foundation was established. The foundation was one of the largest contributors to C.A.R.E. which provided health and education programs to third world countries most of which Starbucks purchased its coffee beans. Starbucks is also committed to the enviro nment. It has organized a Green Team of store managers from all regions that assist the community in environmental efforts to reduce, reuse and recycle waste. The team has introduced innovative ways to reuse some of the paper, plastic and cardboard the store uses. They have reused packing materials and have donated these materials to local schools for art projects. These corporate cultures that Starbucks developed over the years had been very useful and would emphasize the companys growth into the future (Starbucks 2006).
Friday, October 25, 2019
Differences in One?s Own and One?s Partner?s Perceptions of Social Skills as a Function of Attachment Style :: essays research papers
Differences in One’s Own and One’s Partner’s Perceptions of Social Skills as a Function of Attachment Style Researchers / Experimenters: Laura K. Guerrero and Susanne M. Jones Goal or Purpose of the Study: To extend research and theory on the relations between attachment style and social skill To gain a clearer picture of how the intersection of                     models of self and others associates with different social                     skills by testing for attachment-style differences across                     Bartholomew’s four-category conceptualization of                     attachment Guide Questions: Are there differences in attachment style that relate to how people recognize their own social skills, specifically in emotional expressivity, emotional control, emotional sensitivity, social expressivity, social control, and social sensitivity? Do people recognize their partners’ social skills (emotional expressivity, emotional control, emotional sensitivity, social expressivity, social control, and social sensitivity) differently as a function of their partners’ self-reported attachment styles? Theories or Models: ATTACHMENT THEORY      Attachment theory provides a useful framework for studying differences in social skills. This theory states that people develop different attachment styles as a result of interactions with significant others, beginning with their interactions with a primary giver which was said to be the parents of a certain child (Bowlby, 1969).      Attachment styles are modes of social interaction that reflect how people view themselves and others (Bartholomew, 1990). Bartholomew’s (1990, 1993) conceptualization of attachment style entails crossing two theoretically-derived dimensions: a mental mode of self (based on whether a person has an internalized sense of self-worth) and a mental model of others (based on whether a person sees involvement with others to be rewarding). When these dimensions are crossed, four unique attachment styles emerge: secure (positive models of both self and others), dismissive (positive model of self, negative of others), fearful (negative models of both self and others), and preoccupied (negative model of self, positive model of others).      Secure individuals are confident that others will like and accept them. They are also comfortable with closeness and experience relatively few interpersonal problems. Dismissive individuals are confident and self-sufficient, but to the point that they often reject interaction with others, and see relationships as both unrewarding and unnecessary. These individuals usually place a premium on activities related to work or self-fulfillment rather than on close relationships with others. In contrast, fearful individuals would like to have close relationships with others, but they worry that they will be rejected or hurt. These individuals generally have low self-esteem and experience considerable social anxiety when interacting with others. Differences in One?s Own and One?s Partner?s Perceptions of Social Skills as a Function of Attachment Style :: essays research papers Differences in One’s Own and One’s Partner’s Perceptions of Social Skills as a Function of Attachment Style Researchers / Experimenters: Laura K. Guerrero and Susanne M. Jones Goal or Purpose of the Study: To extend research and theory on the relations between attachment style and social skill To gain a clearer picture of how the intersection of                     models of self and others associates with different social                     skills by testing for attachment-style differences across                     Bartholomew’s four-category conceptualization of                     attachment Guide Questions: Are there differences in attachment style that relate to how people recognize their own social skills, specifically in emotional expressivity, emotional control, emotional sensitivity, social expressivity, social control, and social sensitivity? Do people recognize their partners’ social skills (emotional expressivity, emotional control, emotional sensitivity, social expressivity, social control, and social sensitivity) differently as a function of their partners’ self-reported attachment styles? Theories or Models: ATTACHMENT THEORY      Attachment theory provides a useful framework for studying differences in social skills. This theory states that people develop different attachment styles as a result of interactions with significant others, beginning with their interactions with a primary giver which was said to be the parents of a certain child (Bowlby, 1969).      Attachment styles are modes of social interaction that reflect how people view themselves and others (Bartholomew, 1990). Bartholomew’s (1990, 1993) conceptualization of attachment style entails crossing two theoretically-derived dimensions: a mental mode of self (based on whether a person has an internalized sense of self-worth) and a mental model of others (based on whether a person sees involvement with others to be rewarding). When these dimensions are crossed, four unique attachment styles emerge: secure (positive models of both self and others), dismissive (positive model of self, negative of others), fearful (negative models of both self and others), and preoccupied (negative model of self, positive model of others).      Secure individuals are confident that others will like and accept them. They are also comfortable with closeness and experience relatively few interpersonal problems. Dismissive individuals are confident and self-sufficient, but to the point that they often reject interaction with others, and see relationships as both unrewarding and unnecessary. These individuals usually place a premium on activities related to work or self-fulfillment rather than on close relationships with others. In contrast, fearful individuals would like to have close relationships with others, but they worry that they will be rejected or hurt. These individuals generally have low self-esteem and experience considerable social anxiety when interacting with others.
Thursday, October 24, 2019
Personalidad: Proposito de Las Teorias, Caracteristicas Y Y El Papel de La Funcion Cerebral En Personalidad
TEORIAS BIOLOGICAS: SE CENTRAN EN ASPECTOS FISICOS Y FISIOLOGICOS. Teorias biologicas: se centran en aspectos fisicos y fisiologicos. Teorias psicologicas. Se incluyen aqui tres versiones: por una parte tenemos la teoria psicoanalitica; en segundo lugar esta la rama conductista, basada en relaciones estimulo-respuesta; por ultimo, el enfoque cognitivo, que parte de la base de entender nuestra mente como un ordenador, con propias leyes de almacenamiento y procesamiento de la informacion. Teorias socioculturales. Estas teorias se centran en el estudio del sujeto dependiendo del ambiente cultural en que se desarrolla. TEORIAS BIOLOGICAS: TINY DYNAMITE Cuando nos referimos a las teorias biologicas de la personalidad, debemos tener presente que son aquellas que se interesan por el estudio de la personalidad desde dos perspectivas. Por un lado, parten del hecho de que una gran parte de la personalidad viene determinada geneticamente. Por otro lado, otorgan cierta relevancia al aspecto fisico como determinante en el desarrollo de la personalidad. E. Rojas senala que estas teorias son tan antiguas como la propia ciencia de la psicologia. Los antiguos estudiosos griegos ya habian establecido lo que se conoce como la teoria de los cuatro humores. Entendian que la personalidad estaba predefinida dependiendo del nivel existente de los cuatro tipos de fluidos, tambien llamados humores. Asi, la sangre, la flema, la bilis amarilla y la bilis negra daban origen a cuatro temperamentos: Un exceso de sangre conducia al sanguineo que desarrollaria una personalidad caracterizada como optimista, alegre, abierto, extravertido y de apariencia saludable y agradable. Una abundante cantidad de linfa define al flematico. Serian personas lentas, apaticas, siempre con tendencia a la inactividad motivada por el cansancio y la abulia. En tercer lugar tendriamos al colerico, definido por un exceso de bilis amarilla. Sera una persona irascible, fuerte, agresiva por naturaleza, combativa e impulsiva. Finalmente, la excesiva bilis negra conducia al melancolico, convirtiendolo asi en una persona triste, decaida y con una vision de la vida excesivamente pesimista. E. Rojas senala que ya en el siglo XX, la clasificacion que tuvo mayor fortuna fue la de E. Kretschmer3 (1926). Kretschmer intento establecer una union entre los aspectos fisicos, es decir, la morfologia de los sujetos, y la forma de ser, reaccionar, actuar. Llego asi a clasificar la personalidad en cuatro tipos y, dependiendo de estos tipos, establece la tendencia a sufrir algun tipo de trastorno o enfermedad psiquica. El leptosomico sera un sujeto de alta estatura, cuerpo delgado y aparentemente fragil. Le caracteriza la hipersensibilidad, es introvertido, idealista y presenta grandes dificultades en el contacto interpersonal. El leptosomico tiene una inteligencia mas profunda que expresa y presenta facilidad para el pensamiento abstracto. El picnico, sin embargo, es de baja estatura, el cuerpo ancho y miembros flacos. Su estado animico oscila continuamente entre la alegria y la tristeza. Tiene facilidad en el proceso comunicativo, es abierto. Es un sujeto con una inteligencia mas extensa que el leptosomico, no tan profunda, lo que lleva a que su forma de pensar y actuar sea concreta y siempre practica. El atletico tiene una figura herculea, su forma de ser es perseverante, con explosiones de caracter en ocasiones. Su pensamiento es de escaso relieve. El displasico viene determinado como una mezcla de caracteristicas de las tres categorias anteriores. Una clasificacion similar es la que establece W. H. Sheldon4 (1939), discipulo de Kretschmer. Identifico tres dimensiones basicas: endomorfico, mesomorfico y ectomorfico. El endomorfico se corresponderia con el picnico, el mesomorfico con el atletico y el ectomorfico con el leptosomico. W. H. Sheldon anade que, atendiendo a esta clasificacion, el individuo sera mas propenso a desarrollar un tipo determinado de enfermedad psicologica. Asi, el endomorfico sera mas susceptible a padecer enfermedades psicologicas afectivas-depresivas. El mesomorfico, debido a su tendencia a la lucha y el esfuerzo por conseguir sus propias metas, sin importarle el dolor o sufrimiento y receloso o desconfiado por naturaleza, tendra mayor posibilidad de sufrir algun tipo de enfermedad psicologica que se incline hacia lo paranoide. Los ectomorficos tienen una psicologia que Sheldon denomino cerebrotomica, es decir, les caracteriza el autocontrol y dominio de si mismos, prefieren la soledad y saben enfrentarse a sus propios problemas. La enfermedad psicologica surgiria cuando alguno de estos aspectos tienda al desequilibrio. Abi Morgan no caracteriza a sus personajes desde un punto de vista morfologico, los datos que establece vienen relacionados con la edad, el estado civil y la profesion. Nosotros, como lectores activos, podemos llegar a imaginarnos la estructura fisica de los personajes. Formamos nuestra propia imagen de como podria ser ese personaje dependiendo, por un lado, de los datos anteriormente citados por la autora y, por otro, de la forma de actuar e interactuar de esos personajes, por lo que no considero muy oportuno establecer una clasificacion de sus personajes atendiendo a esta teoria, ya que la propia autora no determina estas caracteristicas. Aun asi, es una teoria muy interesante para poder llevar a cabo el proceso contrario cuando se proceda a la posible caracterizacion escenica, es decir, atendiendo a la personalidad y rasgos se puede llegar a determinar un fisico especifico. El Dr. C. George Boeree5 (1997) senala que la teoria temperamental desarrollada por H. Eysenck6 ha significado un gran avance en las teorias biologicas de la personalidad. Aunque es un conductista que considera los habitos aprendidos como algo de gran importancia, considera que las diferencias de nuestras personalidades vienen determinadas por la herencia. Segun Eysenck, el temperamento es un aspecto de la personalidad con el que se nace y las diferentes personalidades parten del aprendizaje y el desarrollo temperamental en el transcurso de las vivencias individuales. Eysenck senalo que el temperamento tiene dos dimensiones principales: ‘neuroticismo’ y extraversion-introversion. El ‘neuroticismo’ es la dimension que oscila entre las personas tranquilas, calmadas, equilibradas, y las nerviosas en exceso, de forma incontrolada, quienes tenderan a sufrir con mayor frecuencia una gran variedad de trastornos nerviosos o neurosis. Este exceso nervioso viene determinado por la respuesta que muestra el sistema nervioso simpatico7 ante situaciones determinadas. Dependiendo del nivel de respuesta del sistema nervioso simpatico, podemos establecer una caracterizacion de los individuos como mas o menos propensos a sufrir algun tipo de trastorno neurotico. Otra dimension del temperamento formulada por Eysenck es la conocida como extraversion-introversion. Su hipotesis consiste en que una persona extravertida tiene una fuerte inhibicion, es decir, ante un trauma, la respuesta de su cerebro le protege. Una persona introvertida en la misma situacion de estimulacion excesiva, no es protegida lo suficiente debido a que le caracteriza una pobre inhibicion, y, por tanto, es mas susceptible a sufrir un trauma.
Wednesday, October 23, 2019
Basic Steps in Strategic Planning Process Essay
Strategic Planning Model Many books and articles describe how best to do strategic planning, and many go to much greater lengths than this planning response sheet, but our purpose here is to present the fundamental steps that must be taken in the strategic planning process. Below is a brief description of the five steps in the process. These steps are a recommendation, but not the only recipe for creating a strategic plan; other sources may recommend entirely different steps or variations of these steps. However, the steps outlined below describe the basic work that needs to be done and the typical products of the process. Thoughtful and creative planners will add spice to the mix or elegance to the presentation in order to develop a strategic plan that best suits their organization! Step One – Getting Ready To get ready for strategic planning, an organization must first assess if it is ready. While a number of issues must be addressed in assessing readiness, the determination essentially comes down to whether an organization’s leaders are truly committed to the effort, and whether they are able to devote the necessary attention to the â€Å"big picture†. For example, if a funding crisis looms, the founder is about to depart, or the environment is turbulent, then it does not make sense to take time out for strategic planning effort at that time. An organization that determines it is indeed ready to begin strategic planning must perform five tasks to pave the way for an organized process: identify specific issues or choices that the planning process should address clarify roles (who does what in the process) create a Planning Committee develop an organizational profile identify the information that must be collected to help make sound decisions. The product developed at the end of the Step One is a Workplan. Step Two – Articulating Mission and Vision A mission statement is like an introductory paragraph: it lets the reader know where the writer is going, and it also shows that the writer knows where he or she is going. Likewise, a mission statement must communicates the essence of an organization to the reader. An organization’s ability to articulate its mission indicates its focus and purposefulness. A mission statement typically describes an organization in terms of its: Purpose – why the organization exists, and what it seeks to accomplish Business – the main method or activity through which the organization tries it fulfill this purpose Values – the principles or beliefs that guide an organization’s members as they pursue the organization’s purpose Whereas the mission statement summarizes the what, how, and why of an organization’s work, a vision statement presents an image of what success will look like. For example, the mission statement of the Support Centers of America is as follows: The mission of the Support Centers of America is to increase the effectiveness of the nonprofit sector by providing management consulting, training and research. Our guiding principles are: promote client independence, expand cultural proficiency, collaborate with others, ensure our own competence, act as one organization. We envision an ever increasing global movement to restore and revitalize the quality of life in local communities. The Support Centers of America will be a recognized contributor and leader in that movement. With mission and vision statements in hand, an organization has taken an important step towards creating a shared, coherent idea of what it is strategically planning for. At the end of Step Two, a draft mission statement and a draft vision statement is developed. Step Three – Assessing the Situation Once an organization has committed to why it exists and what it does, it must take a clear-eyed look at its current situation. Remember, that part of strategic planning, thinking, and management is an awareness of resources and an eye to the future environment, so that an organization can successfully respond to changes in the environment. Situation assessment, therefore, means obtaining current information about the organization’s strengths, weaknesses, and performance – information that will highlight the critical issues that the organization faces and that its strategic plan must address. These could include a variety of primary concerns, such as funding issues, new program opportunities, changing regulations or changing needs in the client population, and so on. The point is to choose the most important issues to address. The Planning Committee should agree on no more than five to ten critical issues around which to organize the strategic plan. The products of Step Three include: a data base of quality information that can be used to make decisions; and a list of critical issues which demand a response from the organization – the most important issues the organization needs to deal with. Step Four – Developing Strategies, Goals, and Objectives Once an organization’s mission has been affirmed and its critical issues identified, it is time to figure out what to do about them: the broad approaches to be taken (strategies), and the general and specific results to be sought (the goals and objectives). Strategies, goals, and objectives may come from individual inspiration, group discussion, formal decision-making techniques, and so on – but the bottom line is that, in the end, the leadership agrees on how to address the critical issues. This can take considerable time and flexibility: discussions at this stage frequently will require additional information or a reevaluation of conclusions reached during the situation assessment. It is even possible that new insights will emerge which change the thrust of the mission statement. It is important that planners are not afraid to go back to an earlier step in the process and take advantage of available information to create the best possible plan. The product of Step Four is an outline of the organization’s strategic directions – the general strategies, long-range goals, and specific objectives of its response to critical issues. Step Five – Completing the Written Plan The mission has been articulated, the critical issues identified, and the goals and strategies agreed upon. This step essentially involves putting all that down on paper. Usually one member of the Planning Committee, the executive director, or even a planning consultant will draft a final planning document and submit it for review to all key decision makers (usually the board and senior staff). This is also the time to consult with senior staff to determine whether the document can be translated into operating plans (the subsequent detailed action plans for accomplishing the goals proposed by the strategic plan) and to ensure that the plan answers key questions about priorities and directions in sufficient detail to serve as a guide. Revisions should not be dragged out for months, but action should be taken to answer any important questions that are raised at this step. It would certainly be a mistake to bury conflict at this step just to wrap up the process more quickly, because the conflict, if serious, will inevitably undermine the potency of the strategic directions chosen by the planning committee. The product of Step Five is a strategic plan! 2 What’s in a vision statement? [From http://www.allianceonline.org/faqs.html] Martin Luther King, Jr. said, â€Å"I have a dream,†and what followed was a vision that changed a nation. That famous speech is a dramatic example of the power that can be generated by a person who communicates a compelling vision of the future. Management author Tom Peters identified a clear vision of the desired future state of the organization as an essential component of high performance. Widely-read organizational development author Warren Bennis identified a handful of traits that made great leaders great. Among them is the ability to create a vision. So, What Is a Vision and How Do I Get One? A vision is a guiding image of success formed in terms of a contribution to society. If a strategic plan is the â€Å"blueprint†for an organization’s work, then the vision is the â€Å"artist’s rendering†of the achievement of that plan. It is a description in words that conjures up a similar picture for each member of the group of the destination of the group’s work together. There is one universal rule of planning: You will never be greater than the vision that guides you. No Olympic athlete ever got to the Olympics by mistake; a compelling vision of his or her stellar performance inevitably guides all the sweat and tears for many years. The vision statement should require the organization’s members to stretch their expectations, aspirations, and performance. Without that powerful, attractive, valuable vision, why bother? How a Vision is Used John Bryson, the author of Strategic Planning for Public and Nonprofit Organizations, states that typically, a vision is â€Å"more important as a guide to implementing strategy than it is to formulating it.†This is because the development of strategy is driven by what you are trying to accomplish, your organization’s purposes. A mission statement answers the questions: Why does our organization exist? What business are we in? What values will guide us? A vision, however, is more encompassing. It answers the question, â€Å"What will success look like?†It is the pursuit of this image of success that really motivates people to work together. A vision statement should be realistic and credible, well articulated and easily understood, appropriate, ambitious, and responsive to change. It should orient the group’s energies and serve as a guide to action. It should be consistent with the organization’s values. In short, a vision should challenge and inspire the group to achieve its mission. The Impact of Vision John F. Kennedy did not live to see the achievement of his vision for NASA, but he set it in motion when he said, â€Å"By the end of the decade, we will put a man on the moon.†That night, when the moon came out, we could all look out the window and imagine†¦ And when it came time to appropriate the enormous funds necessary to accomplish this vision, Congress did not hesitate. Why? Because this vision spoke powerfully to values Americans held dear: America as a pioneer and America as world leader. In an amazing longitudinal study on goal setting, Yale University surveyed the graduating class of 1953 on commencement day, to determine if they had written goals for what they wanted their lives to become. Only three percent had such a vision. In 1973, the surviving members of the class of 1953 were surveyed again. The three percent who had a vision for what they wished their lives would become had accumulated greater wealth than the other 97 percent combined. Great wealth, a man on the moon, brother and sisterhood among the races of the globe†¦ what is your organization’s vision? Shared Vision To a leader, the genesis of the dream is unimportant. The great leader is the servant of the dream, the bearer of the myth, the story teller. â€Å"It is the idea (vision) that unites people in the common effort, not the charisma of the leader,†writes Robert Greenleaf in Leadership Crisis. He goes on to write: Optimal performance rests on the existence of a powerful shared vision that evolves through wide participation to which the key leader contributes, but which the use of authority cannot shape†¦. The test of greatness of a dream is that it has the energy to lift people out of their moribund ways to a level of being and relating from which the future can be faced with more hope than most of us can summon today. The Process for Creating a Vision Like much of strategic planning, creating a vision begins with and relies heavily on intuition and dreaming. As part of the process, you may brainstorm with your staff or your board what you would like to accomplish in the future. Talk about and write down the values that you share in pursuing that vision. Different ideas do not have to be a problem. People can spur each other on to more daring and valuable dreams and visions  dreams of changing the world that they are willing to work hard for. The vision may evolve throughout a strategic planning process. Or, it may form in one person’s head in the shower one morning! The important point is that members of an organization without a vision may toil, but they cannot possibly be creative in finding new and better ways to get closer to a vision without that vision formally in place. Nonprofit organizations, with many of their staff and board members actively looking for ways to achieve a vision, have a powerful competitive and strategic advantage over organizations that operate without a vision. Perceptions of Ideal Futures: An Exercise in Forming Vision This section outlines an exercise you may employ to assist your organization in defining its own vision. By using this exercise to develop your organizational vision, you may be better assured that the vision statement that is developed is a shared vision. At a retreat, or even at a board meeting or staff meeting, take an hour to explore your vision. Breaking into small groups helps increase participation and generate creativity. Agree on a rough time frame, say five to ten years. Ask people to think about the following questions: How do you want your community to be different? What role do you want your organization to play in your community? What will success look like? Then ask each group to come up with a metaphor for your organization, and to draw a picture of success: â€Å"Our organization is like †¦ a mariachi band – all playing the same music together, or like a train – pulling important cargo and laying the track as we go, or †¦.†The value of metaphors is that people get to stretch their minds and experiment with different ways of thinking about what success means to them. Finally, have all the groups share their pictures of success with each other. One person should facilitate the discussion and help the group discuss what they mean and what they hope for. Look for areas of agreement, as well as different ideas that emerge. The goal is to find language and imagery that your organization’s members can relate to as their vision for success. Caution: Do not try to write a vision statement with a group. (Groups are great for many things, but writing is not one of them!). Ask one or two people to try drafting a vision statement based on the group’s discussion, bring it back to the group, and revise it until you have something that your members can agree on and that your leaders share with enthusiasm. 3 What’s in a mission statement? [From http://www.allianceonline.org/faqs.html] In just a few sentences a mission statement needs to communicate the essence of your organization to your stakeholders and to the public. For example: At the Developmental Studies Center we develop, evaluate, and disseminate programs that foster children’s ethical, social, and intellectual development. While nurturing children’s capacity to think skillfully and critically, we also strive to deepen children’s commitment to prosocial values such as kindness, helpfulness, personal responsibility, and respect for others – qualities we believe are essential to leading humane and productive lives in a democratic society. Often, however, organizations want to say more about who they are, what they are doing, and why they are doing it. Therefore, another example of a mission statement format is illustrated by the mission statement developed by the Forest Service. After a brief statement, the Forest Service uses three pages to elaborate its mission, vision, and guiding principles. Excerpts from the expanded statement include: The phrase, â€Å"caring for the land and serving the people,†captures the Forest Service mission. As set forth in law, the mission is to achieve quality land management under the sustainable multiple-use management concept to meet the diverse needs of people. It includes advocating a conservation ethic†¦ Vision: We are recognized nationally and internationally as a leader in caring for the land and service people†¦ Guiding Principles: To realize our mission and vision, we follow 13 guiding principles †¦ Neither approach is necessarily the â€Å"right†one for your organization. What is important about your mission statement is that one guiding set of ideas is articulated, understood and supported by the organization’s stakeholders, board, staff, volunteers, donors, clients, and collaborators. The Need for a Mission Statement In Profiles of Excellence, the Independent Sector lists a clear, agreed upon mission statement first among the four primary characteristics of successful nonprofit organizations. Specifically, the four primary characteristics include: a clear, agreed-upon mission statement a strong, competent executive director a dynamic board of directors an organization-wide commitment to fundraising. The primary importance of the mission statement means that failure to clearly state and communicate your organization’s mission can have harmful consequences, including: organization members can waste time â€Å"barking up the wrong tree†the organization may not think broadly enough about different possibilities if its mission statement is unclear or overly narrow the organization may not realize when it is time to go out of business Finally, the importance of mission statements is summarized quite eloquently by Lewis Caroll through the words of the Cheshire Cat in Alice in Wonderland, â€Å"If you don’t know where you’re going, it doesn’t matter which way you go.†Indeed! What Should Be in a Mission Statement? The following concepts are critical in defining â€Å"who†your organization is: The Purpose Statement The purpose statement clearly states what your organization seeks to accomplish: Why does your organization exist? What is the ultimate result of your work? Purpose statements usually include two phrases: an infinitive that indicates a change in status, such as to increase, to decrease, to prevent, to eliminate an identification of the problem or condition to be changed. An example of a purpose statement is â€Å"to eliminate homelessness.†In defining purpose, it is essential to focus on outcomes and results rather than methods: How is the world going to be different? What is going to change? Thus, the purpose of a mental health counseling agency would never be simply â€Å"to provide counseling services,†for that is describing a method rather than a result. Rather, the purpose might be â€Å"to improve the quality of life†for its clients. The Business Statement This statement outlines the â€Å"business(es)†(i.e., activities or programs) your organization chooses in order to pursue its purpose. Specifically, you must answer, â€Å"What activity are we going to do to accomplish our purpose?†For example, there are many ways to work on the problem of homelessness: to construct housing for homeless individuals to educate the public and advocate for public policy changes to provide job training to homeless individuals. Each of these are different businesses, but they may be different means of achieving the same purpose. Business statements often include the verb â€Å"to provide†or link a purpose statement with the words â€Å"by†or â€Å"through.†For example: â€Å"To eliminate homelessness by providing job training to homeless individuals.†A cautionary note: If the word â€Å"and†is in your purpose or business statement, ask yourselves, â€Å"Are we really committed to both ideas connected by the word†and, â€Å"or have we simply not been able to accept that one idea is more important?†Values Values are beliefs which your organization’s members hold in common and endeavor to put into practice. The values guide your organization’s members in performing their work. Specifically, you should ask, â€Å"What are the basic beliefs that we share as an organization?†Examples of values include: a commitment to excellent services, innovation, diversity, creativity, honesty, integrity, and so on. Values may include beliefs such as: â€Å"Eating vegetables is more economically efficient and ecologically responsible than eating beef.†(Vegetarian Association) Marvin Weisbord writes in Productive Workplaces that values come alive only when people are involved in doing important tasks. Ideally, an individual’s personal values will align with the spoken and unspoken values of the organization. By developing a written statement of the values of the organization, group members have a chance to contribute to the articulation of these values, as well as to evaluate how well their personal values and motivation match those of the organization. The example of a mission statement cited at the beginning of this response sheet includes all three elements of what should be included in a mission statement. To review: At the Developmental Studies Center we develop, evaluate, and disseminate programs [business] that foster children’s ethical, social, and intellectual development [purpose]. While nurturing children’s capacity to think skillfully and critically, we also strive to deepen children’s commitment to prosocial values such as kindness, helpfulness, personal responsibility, and respect for others – qualities we believe are essential to leading humane and productive lives in a democratic society [values]. Below is another example of a mission statement which includes all three elements: The YMCA of San Francisco, based in Judeo-Christian heritage [values], seeks to enhance the lives of all people [purpose] through programs designed to develop spirit, mind and body [business]. In addition to the th ree elements discussed above, you may want to address the following questions in developing your organization’s mission statement: What is the problem or need your organization is trying to address? What makes your organization unique? Who are the beneficiaries of your work? Clearly, the answers to the these questions could be included in the mission statement or added as elaboration of the mission statement. How To Write a Mission Statement There is no formula for finding the wording that best expresses the collective intention of your organization. It can be drafted by one person alone or after input gathered at leadership retreat. The most important issue is that there is consensus on the answers to the questions used in developing the mission statement. One approach is to use time at a board retreat to discuss these questions and find out where the areas of consensus are and where there are differences. There is a â€Å"process†benefit to hashing over an organization’s mission statement as well. In the course of discussion and debate, new members are introduced to nuances of an organization’s mission and changes in the environment, and old members refresh their understanding of both. As a result, the group will have confidence that the mission statement which emerges (whether it is a new statement or a rededication to the old mission statement) is genuinely an articulation of commonly held ideas. Groups are good at many things, but one of them is not writing. Have group discussions about big ideas and concepts and then let one or two individuals draft and redraft the wording before submitting a reworked version for the group to respond to. It is important to circulate the draft mission statement a few times to board, staff, and other stakeholders. Some consultants advise organizations to also seek an outside opinion from someone unfamiliar with the organization to see how easily the mission statement can be understood. Mix with passion, humanity and an eye on the big picture, and keep refining the mission statement until you have a version that people can actively support. 4 Applying this to the Garfield High School Foundation We need to spend the face time (as suggested in the â€Å"Strategic Planning†section above) to construct the Mission and Vision for the Foundation. In the meantime, here are the Mission and Vision Statements for the school. Garfield High School Mission Statement (from http://www.ghs.seattleschools.org/aboutus.php) To provide a comprehensive and effective educational experience for all students, with opportunities for achievement that encourage skill development, self-confidence and an appreciation of cultural diversity. The school staff will use a variety of approaches in motivating students to: Gain knowledge through critical thinking, exploration, and discovery Contribute their knowledge, compassion, and leadership to society Meet the technological challenges of 21st Century Take responsibility for their personal and educational development Garfield High School Vision Statement: (from http://www.ghs.seattleschools.org/aboutus.php) The vision of Garfield High School is to educate and prepare all students to become successful in class, socially, and in their future
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