Characters in Hamlet and Young Hamlet

The subject of retribution is an essential wellspring of friction among the characters in Hamlet. Retribution influences every individual who is demanding it and those present around them. Specifically, Hamlet, Laertes, and Claudius’s retaliation prompts their end. William Shakespeare's Hamlet can be characterized as a retribution catastrophe. In Shakespeare's Hamlet, the peruser sees an honorable, courageous focal character that is decimated in light of the fact that a deformity in his character either makes him include himself in conditions which overwhelm him, or make him unequipped for managing a damaging circumstance brought about by another character or by conditions. The play closes with the passing of the focal character. In any case, before he passes on, he accomplishes bits of knowledge which make him a more keen individual than he was the point at which the play started. This focal character, Hamlet, shows his affection legitimately and by implication to the peruser. Hamlet is respectable in birth and individual, a ruler of phenomenal insight: and, as the activity of the play demonstrates, he is chivalrous. His deformity (uncertainty, extreme creative mind, mindlessness, frenzy, and so forth ) keep him from holding onto control of the world Claudius has made. His demise shuts the play, however simply after he encounters and communicates enlightenments about human life and passing. After Hamlet's Father kicked the bucket, it cast an undesirable and overwhelming cloud upon Hamlet's spirit. All through the play Hamlet discovers that his Father's passing was no misstep, however it was Hamlet's Uncle's arrangement to kill him. This, obviously, tosses an a lot bigger weight on all fours multi year old ruler looks for vengeance ceaselessly. Hamlet gained from the phantom of his Father about the disloyalty Claudius had arranged. The phantom of his Father instructs him to â€Å"Revenge his foul and most unnatural murder,† Act 1, Scene 3; Line 74]. He likewise coordinates Hamlet away from murdering his Mother. Vengeance makes the characters in Hamlet act aimlessly through displeasure and feeling, instead of through explanation. It depends on the guideline of tit for tat; this activity isn't generally the best unfortunate obligation. Fortinbras, Laertes, and Hamlet were all hoping to vindicate the passings of their Fathers. They all followed up on feeling driven by the need of vengeance concerning their Father's demises, and this prompted the ruin of two, and the ascent to intensity of one. Since the head authority figures of the three significant families were each killed, the oldest children of these families felt that they expected to make a move to retaliate for their Father's demises. This need to carry respect to their particular families was eventually the death of Laertes and Hamlet. Initially, Hamlet shows outrage toward his Uncle, King Claudius for wedding his Mother, Queen Gertrude, so rapidly after the awful passing of his Father, King Hamlet. Be that as it may, the principle wellspring of his annoyance starts with his sentiments of detest for his Mother who decided to wed Claudius so not long after her own husbands’ passing. Hamlet continually permits this episode to brood in him and overrule each other idea and move he makes. Hamlet is persuaded that the degree of pain he feels for his Father’s demise is the standard that everybody around him ought to be following. Since Gertrude doesn't communicate a similar force of distress that Hamlet does, he is left enraged at her and those in comparable standing. ‘Tis not the only one my inky shroud, great mother, Nor standard suits of serious dark, Nor breezy suspiration of constrained breath, No, nor the productive waterway in the eye, Nor the sad haviour of the visage†¦Ã¢â‚¬  [Act 1, Scene 2; lines 77-86]. Furthermore, King Hamlet’s phantom offers with Hamlet the reason for his passing and how his killer, Claudius, allured Gertrude even before h is demise. â€Å" ’Tis given out that, staying in bed mine plantation, A snake stung me; so the entire ear of Denmark Is by a fashioned procedure of my death,† [Act I, Scene 5; lines 35-37]. â€Å"The snake that stung thy father’s life Now wears his crown. [Act 1, Scene 5; lines 39-40]. â€Å"O fiendish mind and blessings, that have the force So to entice! †won to his despicable desire The desire of my most appearing to be temperate queen;† [Act 1, Scene 5; lines 45-47]. By and by, the phantom cautions Hamlet to disregard Queen Gertrude, to execute Claudius yet not hurt her. â€Å"Taint not thy mind, nor let thy soul devise Against thy mother nothing; leave her to heaven,† [Act 1, Scene 5; lines 86-87]. Because of the ghost’s news Hamlet doesn't make a move in a split second, however rather, records the occasion in his diary demonstrating an intriguing character trademark. Curiously, there were three significant families in the awfulness of Hamlet. These were the group of King Fortinbras, the group of Polonius, and the group of King Hamlet. Fortinbras, King of Norway, was murdered by King Hamlet; killed by blade during a man-to-man fight. â€Å"†¦ Lost by his dad, with all obligations of law, to our most valiant sibling. â€Å"[Act 1, Scene 2; lines 24-25]. This qualified King Hamlet for the land that was controlled by Fortinbras in light of the fact that it was written in a fixed conservative. Moreover, Hamlet is delayed to act concerning murdering Claudius yet he acts carelessly, without speculation. He is given various chances to execute Claudius yet doesn't take those risks, which bring about Hamlet being the killer in the unplanned demise of Polonius. Polonius was a guide to the King, and Father to Laertes and Ophelia. He was certainly a nosy Father who didn't confide in his kids, and at one point in the play, utilized his girl to test Hamlet. Youthful Hamlet murdered Polonius while he was covertly tuning in on a discussion among Hamlet and his Mother. â€Å"How now! A rodent? Dead, for a ducat, dead! â€Å"[Act 3, Scene 4; Line 25]. Ruler Hamlet of Denmark executed King Fortinbras, just to be slaughtered by his sibling, Claudius. â€Å"†¦ My offense is rank, it scents to high paradise; A sibling's murder†¦ † Each of these occasions influenced the children of the expired similarly. Laertes found his Father's passing, and quickly got back. He stood up to King Claudius and blamed him for the homicide of his Father. Claudius disclosed to Laertes that Hamlet was liable for his Father's demise. Laertes makes a move, choosing to plan and slaughter Hamlet so as to vindicate the demise of his Father. What's more, he and Claudius prepare a plot to slaughter Hamlet. â€Å"I will do’t: And for that reason I’ll bless my blade. I purchased an unction of a charlatan, So mortal, that however dunk a blade in it, Where it draws blood no cataplasm so rare,† [Act 4, Scene 7; Lines 140-144]. Laertes and Claudius follow with a proposition of a duel to Hamlet, which he acknowledges, despite the fact that he detects a premonition. Hamlet winds up passing on of wounds from the harmed tipped blade Laertes utilized. â€Å"†¦ Hamlet, thou craftsmanship slain†¦ the misleading instrument is in thy, unbated and envenom'd†¦ ‘[Act 5, Scene 2; lines 306-313]. All through the play Hamlet continues to attempt to demonstrate his Uncle's blame, and afterward at last executes him while he himself is passing on of harmed wounds delivered by Laertes during their duel. â€Å"The point envenomed as well! At that point venom, to thy work†¦ Here, thou depraved, lethal, doomed Dane, drink off this elixir, is thy association here? Follow my mom. â€Å"[Act 5, Scene 2; lines 314-315, 317-319]. This left the King dead, and his Father's passing retaliated for, with Gertrude biting the dust in no time previously of the harmed wine she drank as Claudius watched her. â€Å"No, no, the beverage, the beverage! O my dear Hamlet! â€The drink, the beverage! I am poison’d! [Act 5, Scene 2; lines 301-303]. The absence of thought utilized in getting the vengeance prompted the passings of Laertes, Hamlet, Claudius and Gertrude. Laertes arranged with Claudius to execute Hamlet with the harmed tipped blade, yet they had not imagined that the blade ma y be utilized against them. With Laertes accepting the King's allegations that Hamlet had killed his Father, he battles Hamlet and wounds him once with the harmed tipped blade. Hamlet continues to twisted Laertes with a similar blade, demanding his passing. Hamlet had numerous odds to execute his Uncle, yet his fierceness exceeded his better judgment; and he decided to hold up until he expected God could see nothing but bad in Claudius, and afterward strike him down into a universe of unceasing punishment. â€Å"Now may I do it pat, presently he is praying†¦ A miscreant slaughters my dad; and for that, I, his sole child, do this equivalent scalawag send to paradise. â€Å"[Act 3, Scene 3, lines 74-98]. Hamlet holds up until he can execute his Uncle while he is playing out a wrongdoing however tragically for Hamlet, his next opportunity to get payback on Claudius is his own passing. Vengeance, being the main thrust in the play Hamlet, is additionally one motivation behind why it is a catastrophe. Hamlet permits his retribution for his own equity to turn into his beginning and end, devouring him. It is this fierceness that in the long run drives him to franticness and kill. Incidentally, Claudius, Laertes, and Hamlet all passed on of a similar blade. Retribution was the center quality behind three of the primary characters of the play, following in every one of their defeats. â€Å"If thou didst ever hold me in thy heart, Absent thee from felicity some time, And in this cruel world draw thy breath in torment, To recount to my story. Act 5, Scene 2; lines 339-342]. The personal circumstance exhibited by Claudius, Laertes and Hamlet caused pulverization in their own lives, which obviously influenced numerous lives around them. Driven by retaliation, they didn't consider the influence their outrage would have on themselves or those they adored. â€Å"Of incidental decisions, easygoing butchers, Of passings put on by shrewd and constrained reason, And, in this consequence, purposes mixed up Fall’n on the inventors’ heads: this can I Truly convey. † [Act 5, Scene 2; lines 375-379].

Describing the morphology and behavior of gorilla, white-handed gibbon Essay

Portraying the morphology and conduct of gorilla, white-gave gibbon and bolivian dark titi monkey - Essay Example Most gorillas are diurnal and rummage for the most part on ground from dawn to sunset. They ordinarily feed in the mornings and evenings with a long noontime break and rest in the middle. There is little animosity among individuals from a similar family. Western gorilla gives visual indications through outward appearances. They display around 22 unmistakable sounds; barks, snorts, hoots and shouts. Hoots could be contact call to tell timberland area. Gorillas shows quadrupedal knuckle strolling. Mountain gorillas are absolutely folivorous though wild gorillas are veggie lovers however hostage gorillas promptly eat meat. This is a primate whose hide shading fluctuates from dull earthy colored and light-earthy colored to dark, sandy hues. The feet and hands are white; in like manner there is a ring of white hair encompassing the dark face. They are actually elevated acrobats.Gibbbons are transcendently brachiators, traveling through the backwoods by swinging starting with one branch then onto the next by the utilization of their arms. It has bended fingers, long arms, extended hands, short legs. In spite of the fact that they once in a while go to the ground, while down they walk bipedally raising their arms over their heads. Gibbons have extreme, hard cushioning on their rump called ischial callosities. Gibbons are frugivorous.The white given gibbons are arboreal and diurnal. White gave gibbons secure their family bunches by warding off the remainder of the gibbons by their calls. Each morning every family accumulates on the regional edge and starts a â€Å"great call†, which is a two part har mony between the mating pair.This is their method of correspondence. The Bolivian titi is a types of titi. It is from eastern Bolivia and a little region of Brazil. The Bolivian titi is diurnal, enigmatic and lives in little gatherings of families. It is monogamous in nature and mates forever and remains in bunches that are comprised of 2 to 7 individuals; somewhere in the range of 5 youthful ones and 2 grown-ups. There

Does Rosemary Actually Improve Your Memory and Cognition

Does Rosemary Actually Improve Your Memory and Cognition Brain Health Brain Food Print Does Rosemary Actually Improve Your Memory and Cognition? The Research Behind the Idea of Rosemary as a Cognitive Enhancer By Esther Heerema, MSW facebook twitter linkedin Esther Heerema, MSW, shares practical tips gained from working with hundreds of people whose lives are touched by Alzheimers disease and other kinds of dementia. Learn about our editorial policy Esther Heerema, MSW Updated on February 08, 2020 Judith Haeusler/ Getty Images   More in Brain Health Brain Food Mental Exercises Healthy Aging There are many theories that suggest different ways of improving memory or thinking more clearly. One of those is the idea that adding rosemary to your food or water, or even breathing in its scent, can give your brain a boost. But, is this concept supported by research? What Is Rosemary? First, its important to understand what rosemary is. Rosemary (scientific name:  rosmarinus officinalis)  is an herb with needle-like leaves. Its a perennial, meaning that once you plant it, it should re-grow every year when the whether is warm enough for it to do so. Its native to  Asia and the Mediterranean, but it is grown in the United States, as well.?? Rosemary is related to the mint family of plants. When it blooms, its flower are white, purple, pink or deep blue. Rosemary is often used as a spice in food, including soups, stew, meat, chicken, fish and other Mediterranean food, and it has a somewhat bitter flavor. Some people also enjoy tea flavored with rosemary. Rosemary is also used as a perfume and added to shampoo, conditioner and soap. Rosemary as a Cognitive Enhancer? Heres what research has found about rosemary and its effects on cognitive function. Rosemary Consumption One study that involved 28 older adults found that a consumption of a low dose, but not a higher dose, of  dried rosemary powder, was associated with significantly improved memory speed.?? Rosemary Aroma Some research looked at how the smell of rosemary affects cognition. Participants were exposed to the aroma of rosemary while performing visual processing tasks and serial subtraction tasks. With higher amounts of the rosemary aroma, both speed and accuracy in the tasks increased. Interestingly, mood also improved with exposure to the rosemary aroma.?? Research that was presented at the  Annual Conference of the British Psychological Society  also highlighted the benefits of the aroma of rosemary. Research included 40 school-age children who were placed either in a room that contained the rosemary aroma or another room without an aroma. The results, which have not yet been published by a peer-reviewed journal, found that those in the rosemary aroma room demonstrated higher memory scores than those in the room without the rosemary scent.?? Rosemary Essential Oil Another study was performed with 53 students who were between 13 and 15 years old. Researchers found that their memory of images and numbers improved when the essential oil of rosemary was sprayed in the room.?? Rosemary Water One study involved 80 adults who drank 250 milliliters of rosemary water or mineral water. Those who drank the rosemary water demonstrated improved cognitive functioning as compared to those who drank the mineral water.?? Studies in Mice and Rats Several other studies have been published in peer reviewed journals about the effect of rosemary consumption, with results that fairly consistently show benefits in memory associated with rosemary. However, those studies were performed with rats and mice, and it is unknown if those benefits would hold true to humans. Thus, theyre not included in this summary of research. Why Might Rosemary Benefit the Brain? Its unknown for sure why there may be a benefit from rosemary, but one theory is that rosemary appears to have some antioxidant properties which may offer some healing for the damage in our bodies known as free radicals. Another idea cited by Penn State Milton S. Hershey Medical Center is that rosemary appears to lower anxiety, which in turn, may increase the ability to concentrate.?? A Word From Verywell While rosemary shows some promise for boosting our brain power, its important to check with your doctor before you begin supplementing your diet with it. It does have the potential to interact with other medicines including blood thinners, ACE inhibitors (for treating high blood pressure), lithium, diuretics (such as Lasix) and diabetes medications. Additionally, the case for rosemary needs to be strengthened by additional research in humans that demonstrates consistent cognitive benefits.

One Flew Over The Cuckoos Nest - 1403 Words

Jood Abuali I.B. English Written Assignment- One Flew Over the Cuckoo’s Nest Mr. Rader 23 November 2016 Word Count: 1411 In the novel One Flew Over the Cuckoo’s Nest, the author Ken Kesey 1.enthralls the reader’s attention by displaying events of 2.diminished 3.humanity all throughout the book. This book revolves around the idea that women may be a threat to the masculinity of mental ward patients. The manipulation that occurs within the ward has do with making other characters betray one another and reveal their shame. The manner in which the dominant characters attack the other s’ â€Å"manhood† demonstrates their methods for manipulating the inferior characters under their control. The 4.diverse types of minority groups become 5.conspicuous as the author reveals the 6.inclement and 7.sadistic character, Nurse Ratched, the stories antagonist, , who runs the ward with 8.morbid intentions to 9.desiccate the courage of the people around her. The power in which she portrays is10. ample to the point it becomes 11. flagrant. Her choice of words and background knowledge on the pa tient s weaknesses, 12.engender her ability to control people within the ward using insinuation. Although she claims that her actions are in favor for everyone she has contact with within the ward, they are just 13.facades in which 14.covert her manipulation. Throughout the novel, the power of emasculation was a common implement in which controlled the ward, dismayed the courage of many patients andShow MoreRelated One Flew Over The Cuckoos Nest Essay2464 Words   |  10 Pages One Flew Over The Cuckooamp;#8217;s Nest The significance of the title can be interpreted in this quote. The story is about a struggle in a psychiatric ward, where many amp;#8220;cuckoos; reside, amp;#8220;Ting. 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Attaining alignment between it and business - Free Essay Example

Sample details Pages: 20 Words: 6103 Downloads: 7 Date added: 2017/06/26 Category Statistics Essay Did you like this example? 1 Introduction 4.1 BACKGROUND TO THE RESEARCH PROBLEM For almost three decades practitioners, academics, consultants, and research organizations have identified attaining alignment between IT and business as a pervasive problem, Luftman and Kempaiah (2007). Gutierrez,Nawazish,Orozco,Serrano and Yazdouni (2007) add that despite the wide acceptance of strategic alignment (the strategic use of Information Technology), there is no consensus on how to achieve alignment and with few references that detail the process, there is no common agreement on the term alignment. Terminology such as linkage Henderson and Venkatraman (1993) harmony, integrated, linked, and synchronocity Luftman and Kempaiah (2007) have been suggested and used.. Don’t waste time! Our writers will create an original "Attaining alignment between it and business" essay for you Create order Steiner (1979b) points out that there no consensus as to the meaning of strategy in the business world. An example of the definitions which he uses include the following Steiner (1979a): 1. Strategy is that what executives do they that empower the organization. 2. Strategy is the direction the organization takes which is aligned with its purposes and missions. 3. Strategy consists of the important activities necessary to realize these directions. 4. Strategy answers the question: What should the organization be doing to achieve success? 5. Strategy answers the question: What are the means to end? Mintzberg (1994), says that people use strategy in several different ways, the most common being: * Strategy is a plan, a how, a means of getting from here to there. * Strategy is a pattern in actions over time; for example, a company that regularly markets very expensive products is using a high end strategy. * Strategy is perspective, that is, vision and direction. * Strategy is position; that is, it reflects decisions to offer particular products or services in particular markets. Porter (1998) states that strategy positioning attempts to achieve sustainable competitive advantage by preserving what is distinctive about a company and that strategy, is the creation of a unique and valuable position, involving a different set of activities, requires that trade-offs be made in competing, to chose what not to do and involves creating fit among a companys activities. Fit has to do with the ways a companys activities interact and reinforce one another. To improve the strategic management of information technology, Henderson and Venkatraman (1993), developed a framework which they called the Strategic Alignment Model (SAM). This model was defined in terms of four fundamental domains of strategic choice namely business strategy, information technology strategy, organizational infrastructure and processes and information technology infrastructure and processes. The model is defined in terms of two fundamental characteristics of strategic management namely the strategic fit (the interrelationship between external and internal components) and functional integration (integration between business and functional domains). Luftman (2001) improved on the Henderson and Venkatraman (1993) SAM model by developing the Strategic Alignment Maturity Model (SAMM). The model measures ITbusiness alignment maturity. Six interrelated components for assessing alignment maturity are identified. These are communications, value, governance, partnership, scope and architecture and skills. The scores an organization achieves for these six components of maturity are then compared to a five-level maturity model to denote the organization IT-business alignment maturity Luftman (2001).The levels range from level one to level five where level five is the highest level of maturity. A higher alignment maturity correlates with higher firm performance measures Luftman (2001). Tying performance measures to strategic goals is a critical step Fonvielle and Carr (2001). A tool to measure performance and to align strategic goals within organisations is the Balanced Scorecard (BSC). The BSC was developed by Kaplan and Norton (1992) to overcome the businesss reliance on financial measures. They contend that reliance on only financial measures does not give a complete overview of the organisations measures. The BSC provided a framework to look at strategy, used for value creation from four different perspectives these being financial, customer, internal business process and innovation and learning Kaplan and Norton (1992).One of the principles recommended by the authors, is that for an organization to be focused on strategy, there needs to be alignment among departments to the strategy of the organisation. The alignment sequence recommended by Kaplan and Norton (2006) starts when the corporate headquarters articulates enterprise value proposition that will create synergies among operating units, support units and external partners. This sequence includes aligning IT strategy with the business strategy. Model Alignment Problems SAM Inability to realize value from IT investments is, in part due to the lack of alignment between business and IT strategies SAMM Alignment is frequently focused only on how IT is aligned with the business and not vice versa, the organisation only sought one method to improve alignment and that there is no effective tool to gauge maturity of IT-business alignment Balanced Scorecard Surveys reveals that the greatest gap occurs in organisation alignment when compared to other strategic management problems 4.1 STATEMENT OF RESEARCH PROBLEM Business and IT strategies at PRASA need to be better aligned. 4.1 What is passenger rail agency of south africa (PRASA)? Appendix A, gives a comprehensive overview of the historical context and the introduction of PRASA taken from the companies business plan. Following is a summary of the key issues PRASA was created by Government to advance its agenda for the transformation of the public transport system into a vibrant, efficient one, As part of its strategy, PRASA (2009), to secure the future of its business, PRASA will focus its resources and energies during the current medium term expenditure framework (METF) on the following three Strategic Priorities: * Service Excellence within Metrorail, Shosholoza Meyl and Autopax * Property and Asset Development, and * Technology Upgrade or Modernization of its key transport systems The key objectives identified by Government in addressing the challenges of passenger rail transport moving forward PRASA (2009) are as follows: * Sustainable passenger rail service delivery; * Improved performance of passenger rail services in terms of the quality and levels of services to passengers; * Improved efficiency in the delivery of services; * Improved effectiveness of asset management; * Effective targeting of subsidies to achieve desired socio-economic transport objectives; * Improved oversight by Government; and * Improved accountability to the users. 4.1 Why prasa? PASSENGER TRANSPORT CHANGE IMPERATIVES 1..1 The Public Transport Challenge After many years of neglect, the existing commuter transport system, inherited from the apartheid past, has reached saturation levels and is unable to satisfy passenger demands while its infrastructure is not able to meet the requirements of a rapidly changing and modern society. The dysfunctional institutional arrangements have meant poor accountability in the provision of public transport services, which were found to be largely disempowering. Governments socio-economic and transport policies could not be supported adequately by such institutional arrangements. The country is seeking to move away from the current commuter-based transport provision into a more integrated public transport system that meets growing and changing passenger demands in an efficient, effective and sustainable manner. The twin challenges for public transport is to simultaneously transform through meaningful integration whilst at the same time enhancing capacity through upgrading and modernization to meet lo ng-term need PRASA (2009). 1..2 Inadequate Passenger Service Provision Passenger rail in South Africa faces many challenges as a result of a long history of inadequate investment in rail rolling stock, infrastructure and operations as well as the loss of appropriate managerial and technical (engineering) skills within the industry. The shortage of such critical skills has a direct negative impact on the delivery of services. In the urbanising metropolitan areas the provision of new rail corridors has not kept pace with the rapidly changing urban landscape resulting in limited coverage in key areas of urban expansion with the consequential loss of significant market share. Over time, commuter rail services have continued to fail to respond adequately to changing passenger demands PRASA (2009). 1..3 Customer-Centric Delivery A dynamic and customer-centric public transport system is required where passengers contribute to and shape the service delivery agenda. The need for a Passenger or Quality Charter and the emergence of strong, vibrant structures championing both the interests of passengers and public transport transformation are vital to the development of a public transport system that will effectively respond to the travelling needs of passengers. The past few years has seen the emergence of vibrant, community-based structures championing public transport transformation and demanding quality services from Government and transport service providers. This movement seems to be growing and shows the determination of South Africans to participate in the construction of a transport system that will effectively respond to their demands PRASA (2009). 4.1 PRASA Vision, Mission Values Vision A provider of integrated public transport solutions for improved mobility Two fundamental principles underpin the vision:- Integration PRASA should facilitate integrating individuals and communities, enabling a better quality of life through access to socioeconomic opportunities Mobility Solutions PRASA should connect individuals and communities through the provision of public transport solutions that are founded on an integrated network of mobility routes PRASA (2009) Mission Sustainable Public Transport Solutions through Service Excellence, Innovation and Modal Integration PRASA (n.d.) The mission reflects four key intentions:- Service excellence superior performance that is safe, reliable and affordable, that makes a lasting impression, and builds brand loyalty both internally (employees) and externally (customers) that adds benefit to the passenger. Sustainability a focus on sustainable development in business that considers not just the financial bottom line of prosperity and profit, but also the other bottom lines of environmental quality and social equity. Mobility solutions reframing the basis of business delivery, favouring innovation, integration and partnerships Integration safe, seamless dignified travel experiences across all modes of public transport, PRASA (n.d.) Values The values that will guide PRASA, which will underpin the performance ethos of the organization derived from and are guided by the fundamental and progressive human values of the Constitution of the Republic of South Africa:- Service Excellence, Participation, Integrity, Fairness and Innovation, PRASA (2009) 4.1 OPPORTUNITY FOR Passenger Services 1..1 Commuter Rail Services The provision of efficient and affordable public passenger transport services is integral to Governments drive to create employment opportunities, stimulate economic development and reduce levels of poverty. Enhanced mobility will facilitate greater access to socio-economic opportunities for the urban and rural poor whilst contributing to an efficient transport system to the benefit of all South Africans highlighting the need for a vibrant public passenger transport network to support sustainable growth and development PRASA (2009). Commuter rail has the potential to be the most efficient, affordable and safe mode of travel. It plays a significant role in key Metropolitan areas such as Cape Town and has the potential to become an important public transport player in all metropolitan areas, significantly contributing to an efficient and reliable public transport system in these areas. Despite the acknowledged increase in the growth of car-ownership and usage, public transport and walking continue to dominate the mobility needs of the majority of South Africans and this is likely to continue for the next decade. Metropolitan areas in South Africa are experiencing rapid urbanization. Rail is in a unique position to facilitate greater integration between land use planning and transport infrastructure provision, and providing security, to private and public sector investment, of stable long-term public transport provision. This is vital to creating sustainable communities where peoples access to economic and social o pportunities is improved. In this context, railway lines need to be positioned, located, aligned with evolving spatial developments and formalised within the statutory planning processes undertaken primarily by local government. The creation of PRASA and the integration of rail and road-based transport services will, over time, provide the user with public transport choices moving away from a market of captive users to one where dignified travel choice is a real option PRASA (2009). 1..2 Inter-City / Regional Passenger Services Historically, long distance rail and road based services have not received the attention required to make them demand responsive in key market areas including migrant workers, students, tourists and occasional travellers. The Department of Transports Public Transport Strategy Action Plan notes that: There is a significant potential for the growth in migrant worker long distance public transport provision. The dominant generators of migrant movement are Gauteng and KZN The increase in tourism provides opportunities for segmenting the market that build upon the strengths of both long distance rail and coach operations. Rural areas in South Africa are undergoing a process of economic and social restructuring with a shift in emphasis towards rural trade and agro-processing. These factors reinforce the need for a public transport service sector that responds to the emerging needs of these rural / regional development nodes since transport links between the rural trade areas and the rural regions (hinterlands) remains unreliable, rendering access to services and emerging economic opportunities extremely difficult. This lack of access will continue to trap many in the poverty cycle. Governments decision to consolidate passenger rail entities and road-based long distance bus services into a single entity, PRASA, reporting to the Department of Transport are underpinned by a number of key drivers. The recognition by Government that rail consolidation was required to deal with the under-performance of rail passenger services as well as the historical under-investment in the passenger rail business. Institutional arrangements did not promote efficiency and accountability and significant change was required to overcome the inherent institutional dysfunctions that had been created. Confusion existed between the contractor and regulatory functions implicitly embodied in the SARCC/Transnet relationship PRASA (2009). The critical need for sustainable funding to reverse the decline in commuter rail levels of service being experienced by commuters has been identified. This funding profile was captured in the National Rail Plan, which was accepted by Cabinet in December 2006, where the funding and investment requirements were identified for passenger rail over the following ten years PRASA (2009). 4.1 PRASA Objective PRASA (n.d.) primary objective is: To ensure that at the request of the Department of Transport, rail commuter services are provided within, to and from the Republic in the public interest; and To provide, in consultation with the Department of Transport, for long haul passenger rail and bus services within, to and from the Republic in terms of the principles set out in section 4 of the National Land Transport Transition Act, 2000 (Act No.22 of 2000).. 4.1 Strategy of prasa PRASA (2009) objectives are supportive of the Board of Controls (BOC) key performance areas as seen in figure 2 below Figure 2 Key Performance Area and Strategic Objectives BOC Key Performance Area PRASA Strategic Objective Contribute to Governments objective of safe, affordable, accessible and reliable public transport provision Service Excellence in the provision of integrated best practice public transport solutions that are affordable, reliable, predictable and operationally safe Investment in infrastructure to contribute to growth and development Asset Utilisation ensuring the productive investment in, and use of, assets and the property portfolio through the application of total life-cycle management practices, processes and procedures to all assets Provision of sustainable quality services Service Quality Passenger Growth sustaining dependable and superior customer service benefit that achieves a high customer satisfaction Financial effectiveness to maximize operational efficiencies Financial Effectiveness ensuring efficient and effective deployment of available resources to achieve the required results and outcomes through the productive use of all resources Corporate Governance Legislative compliance Governance and Compliance ensuring controlled compliance to statutory requirements by entrenching a culture of corporate governance practices and accountability as well as Fraud Prevention within PRASA Contribution to the achievement of Governments socio-economic goals Strategic Sourcing through an effective and efficient supply chain management process and promotion of broad-based economic empowerment and industrial policy objectives Human Capital Resources Development Learning and Growth ensuring that the appropriate knowledge and skills are acquired and maintained to sustain change and improvement for the betterment of the organization through developing human capital development processes to build human capital capabilities 4.1 CHALLENGES FACING PRASA 1..1 Consolidation / Turnaround / Restructuring The sequential amalgamation, in quick succession, of the SARCC, Metrorail, Shosholoza Meyl and Autopax bring with it the normal challenges that are posed when merging disparate organizations in related but different operational arenas. A key driver in Governments decision to consolidate these entities into a single delivery arm of the DOT was to effect operational and asset turnaround of what were acknowledged to be declining businesses, albeit, some with the potential for growth. Linked with both these processes is the need to internally restructure the various businesses to align them with the new mandate given to PRASA through the amendment to the Legal Succession Act that was promulgated on 23 December 2008 PRASA (2009). 1..2 Sustainable Funding The ability to provide the requisite level of funding (substantial) to address both the investment capital and rapidly expanding operational requirements to affect the mandate is fundamental to the successful performance of PRASA. The integrated passenger transport plan requirements will need to be developed. Fully motivated funding requirements, covering both operations and investment capital, in line with the 5-year financial plan requirements of the various Integrated Transport Plans (ITPs), will be developed to begin to align the funding requirements with statutory plan requirements. The approved funding base makes no provision for two key activities that need to be accommodated: The incorporation of Autopax, an operating company that is currently materially dependent upon Transnet Limited for funding to re-capitalize and sustain the business going forward. The acquisition of new rolling stock. Analysis has indicated that the rolling stock refurbishment and upgrading programs are not maintaining pace with the requirements to buy time before the inevitable purchasing of new fleet becomes unavoidable. While the profile reflects a rising trend in investment funding support, the allocation of these funds to the different asset classes (Rolling Stock Infrastructure) will need to be reviewed. A careful balance needs to be struck to ensure that the sustainability of the asset base is not compromised PRASA (2009). 1..3 Ageing Rolling Stock and Infrastructure PRASA (2009) reports that the prolonged under-investment in passenger rail of almost thirty years is manifestly experienced in the deterioration of the general rail asset i.e. Rolling Stock and Infrastructure (Signalling and telecommunications, electrical systems, perway). This has resulted in a situation where services are experiencing continued decline, primarily due to poor availability and reliability of rolling stock and ageing infrastructure. The lack of investment in the asset base has also had a negative impact in the skills base of the passenger rail industry over a period of time. For example, the average age profile of commuter coaches is 40 years and has been left behind by international advancements in rail technology over the past few decades. The life expectancy of railway rolling stock is of the order of 54 years. The railway industry norms are that the coaches will be upgraded at half life (27 years) and overhauled every 9 years, so as to ensure the structural and su b-systems integrity is not compromised by metal fatigue, age, wear and tear or environmental condition. Thirty-three percent (33%) of the commuter rail fleet is already above 36 years and therefore would be uneconomical to upgrade. 1..4 Human Capital Development Human capital development is generally understated and under-rated in supporting the development of an organization. It is a multi-faceted process that requires clear understanding to enable human capabilities to be built that will support the key performance drivers of the business and ultimately the business results that can be expected from that performance. The key challenge for PRASA is to formulate human capital development processes that facilitate and fast-track the appropriate human capital capabilities at all levels within the organization that will enable delivery on the key drivers of which, in the case of PRASA are : * increased productivity (operational efficiencies), * improved service quality (service excellence), * customer focus and * innovation in the provision of integrated public transport solutions The nature of the various operational divisions, while related and providing synergistic opportunities for service co-operation and delivery, are by their very nature, different business environments, each requiring a specific set of human capabilities to perform optimally. PRASA needs to provide guidance in the process framework that delivers this requirement PRASA (2009). 1..5 Change Management The finalisation of the PRASA consolidation process, the turnaround and restructuring necessitate that a number of parallel change management processes are undertaken. Numerous change management processes will be identified that are needed to combine the five organizations into a consolidated organization. The very ability of PRASA to ensure effective implementation of such processes becomes critical as is the capacity of the organization (including divisions and subsidiaries) to manage them successfully PRASA (2009). 1..6 Leadership Skills Development There is currently an acknowledged shortage of key skills as well as a lack of depth of skills in critical areas within the organization. For PRASA to meet the expanded mandate of supporting governments socio-economic and transport objectives in both urban and rural contexts, the organization will need a focused approach to human capital development, on leadership development, talent management and the progressive training of a strong base of key skills that will lay the foundation for sustaining rail passenger transport sector PRASA (2009). 1..7 Rail Technology Development PRASA, of necessity, will need to become a technology based organization that blends best practice policies with intelligent asset management philosophies to leverage organisational productivity and efficiency gains to provide shareholder value. PRASA recognises that technology upgrade is critical to the modernisation of South Africas railways and is well aware that the capacity for technology upgrade may not be immediately available in South Africa or the African Continent as a whole. Technological obsolescence is a major factor that will inhibit PRASA from delivering on its mandate. A rail technical strategy that guides technological renewal, upgrading, replacement and development over the next 30 years is a critical requirement. The average age of the metropolitan rail commuter networks/system in South Africa ranges between 60 80 years and still supports 1940/50s technology. The system in SA is showing serious age related condition decline with increasing systemic risks and techn ological obsolescence. Railway systems are designed for an extended economic life, but it is acknowledged that the current ad hoc investment flows into the ageing system in South Africa are not productive in terms of future demand, operational performance requirements and escalating maintenance costs. Global technology advancement in rail has moved beyond the limited application of heavy rail, regional and long distance passenger rail. Various new rail based technologies of alternative applications have evolved globally to ensure the competitiveness and attractiveness of rail solutions. If South Africa is serious about ensuring environmentally friendly and energy efficient transportation for its cities to counter growth in private vehicle travel, congestion and spiralling cost of fossil fuels, a selective conversion of appropriate new and improved rail based and mass transit technologies needs to be evaluated, introduced, and established in South Africa ensuring that these take thei r place in the hierarchy of public transport service provision. The technological needs of PRASA over the next 30 years need to be clearly articulated and incorporated into PRASAs long-term planning if passenger rail is to be sustained over the longer-term. The development of a rail technology strategy, together with the appropriate migration requirements over this period will assist in guiding decision-making in much critical technology upgrade or replacement areas within the organisation. The phased implementation of the strategy will be captured in each of the Business Plans roll-outs over time PRASA (2009). 4.1 RESEARCH AIM, QUESTION, SUB-QUESTIONS AND OBJECTIVES Research Aim The aim of this research is to understand to what extent alignment between Business and IT strategies exists, at the Passenger Rail Agency of South Africa (PRASA). Research Questions The research question derived from the problem statement is What can PRASA do to improve business and IT strategies, alignment? The sub questions to answer the main question are: 1. What are business and IT strategies? 2. What is alignment between business and IT strategies? 3. What factors contribute to an alignment gap between business and IT strategies? 4. What factors contributes to an improved alignment between business and IT strategies? Objectives of the research Based on the sub questions the objectives of the research are to 1. Analyse the Businesss and IT strategy 2. Carry out a literature review on the alignment between Business and IT strategies. 3. Analyse the factors that contribute towards Alignment Gap 4. a. Establish strategic alignment best practice. b. Formulate a methodology for aligning Business and IT strategies. c. Propose recommendations to improve PRASAs Business and IT strategies alignment. 4.1 CURRENT STATUS OF THE RESEARCH AREA The literature review will be based on the research into alignment of business and IT strategies. There is a plethora of research available on the alignment of business and IT strategies. Chan and Reich (2007) have carried out comprehensive research on this topic. 4.1 Business and IT strategies 1..1 Business Strategies Croteau and Bergeron (2001) define business strategy as the outcomes of decisions made to guide an organisation with respect to the environment, structure and processes that influence its organisational performance. Hambrick (1980) states that business strategies may be textual, multivariate or typological. Henderson and Venkatraman (1993) architects of the SAM model, view strategy as involving both strategy formulation (decisions pertaining to competitive, product market choices) and strategy implementation (choices that pertain to the structure and capabilities of the firm to execute its product market choices).The SAM model presents two business strategy perspectives where business strategy is the driver namely strategic execution, and technology transformation. figure 3 presents the key attributes of these perspectives. Figure 3 Attributes of Business Strategy perspectives (Henderson Venkatraman 1993) Perspective Driver Role of top management Role of IS management Performance criteria Strategy execution Business Strategy Strategy Formulator Strategic Implementer Cost/Service centre Technology transformation Business Strategy Technology visionary Technology Architect Technology leadership One of the six components of the SAMM Luftman and Kempaiah (2007), is partnership which includes ITs role in defining the businesss strategies. Both of these models (SAM and SAMM) are about aligning business and IT strategies and can be criticised because it does not define what business strategy is. Kay (1996) says that there is much debate on the substance but that most commentators agree that business strategy is concerned with the match between a companies internal capabilities and its external environment. According to Kaplan and Norton (2001) strategy implies the movement of an organisation from its present position to a desirable but uncertain future position. Because the organisation has never been to this future position its intended pathway involves a series of linked hypotheses. It enables the strategic hypotheses to be described as a set of cause and effect relationships that are explicit and testable Kaplan and Norton (2006) The effectiveness of the approach is derived from its ability to clearly describe strategy (using Strategy Maps) and the ability to link strategy to the management system using the BSC. For the purpose of this research business strategy will be described in terms of corporate strategy meaning it will be concerned with the overall purpose and scope of the organization Johnson and Scholes (1997). A definition of corporate strategy presented by Andrews (1980) is : Corporate strategy is the pattern of decisions in a company that determines and reveals its objectives, purposes, or goals, produces the principal policies and plans for achieving those goals, and defines the range of business the company is to pursue, the kind of economic and human organization it is or intends to be, and the nature of the economic and non-economic contribution it intends to make to its shareholders, employees, customers, and communities. Strategic management which is similar to corporate strategy is defined as the set of decisions and actions that result in the formulation and implementation of plans designed to achieve a companys objectives Pearce and Robinson (1988). These tie in with the strategy view of the SAM and Balanced scorecard which both discuss strategy in terms of formulation and execution. Kaplan and Norton (2006) state that the IT strategy gets aligned to business strategy through a portfolio of strategic IT services, which is derived from the business strategy and negotiated with the business units and is measured by the value adding contribution of IT. This is done by providing access to timely and accurate information, creating and supporting business unit partnerships and strategic support to the business for competitive advantage. 1..2 IT Strategic Management Gartner (2007), define IT strategy as a discipline that defines the business value the IT organization will deliver to the enterprise, and the direction it will take to deliver. To do this they recommend that IT build a complete, business-success-focused IT strategy consisting of demand, control and supply. Well-crafted IT strategies demonstrate how IT will contribute to the success of the enterprise relative to its key business goals. The strategies also link major business missions and goals to IT initiatives. The SAM Henderson and Venkatraman (1993) model presents two I/T Strategy perspectives where I/T strategy is the driver namely competitive potential and service level. Figure 4 presents the key attributes of these perspectives Figure 4 Attributes of IT Strategy perspectives (Henderson Venkatraman 1993) Perspective Driver Role of top management Role of IS management Performance criteria Competitive potential I/T Strategy Business visionary Catalyst Business leadership Service level I/T Strategy Prioritizer Executive leadership Customer Satisfaction The latter two models will be used to better understand the alignment between Business and IT at PRASA. 4.1 What is an alignment gap? Business and IT strategies may from time be out of synchronisation or may be misaligned. This misalignment is referred to as an alignment gap. No clear accepted definition of an alignment gap between Business and IT strategy is found in the literature. Luftman and Brier (1999) mention inhibitors which hinder alignment. These inhibitors include: IT/ business lack close relationships, IT does not prioritize well, IT fails to meet its commitments, IT does not understand business, senior executives do not support IT, and IT management lacks leadership Luftman and Brier (1999). They also talk of companies striving to link business and technology and what the impact of misalignment might be if there is no harmony between business and IT. Reich and Benbasat (1996) define linkage as the degree to which the IT mission, objectives, and plans support and are supported by the business mission, objectives, and plans. According to Norton (2002) the reasons why a business strategy and IT strategy gap exist are poor strategy development, management, communication, lack of strategic focus within organizations, and no strategic management process. Rathnam,Johnsen and Wen (2004), used a case study to research why alignment gaps exist, the reasons for alignment gap and the strategy for minimizing the alignment gaps between business and IT. Although the authors talk extensively of alignment gaps in their research, they do not define the term. Their results suggest that improving business strategy vision and communication has the greatest potential for aligning business and IT strategies. Beer and Eisenstat (2000) state that companies have long known that, to be competitive they must develop a good strategy and then appropriately realign structure, systems, leadership behaviour, human resources policies, culture values and management processes. They have identified what they call the the silent killers of strategy implementation and learning. Some of them are, a top down but laissez-faire senior management style, an unclear strategy and conflicting priorities, an ineffective senior management team, also and importantly a poor vertical communication channel, poor coordination across functions and businesses and inadequate down-the-line leadership. Further factors contributing towards the misalignment can take several forms according to Fonvielle and Carr (2001). This can be where individuals believe its members are aligned but in fact, the individuals have different sets of goals or could have the same goals but unstated disagreements on how the goals should be reached. It may also well be that warring camps exist within the organization, ensuring that overall commitment to any chosen strategy is weak. A more relevant case is where an active opposition does not exist, but many group members are unconvinced of the need for, or the likely efficacy of, the proposed action. In other situations and cases people dont know what the goals of the organization are. Gartner (2008), state that aligning IT with the business is often one of the more frustrating and time-consuming experiences. Alignment is often seen as the business and IT operating in parallel worlds, maintaining a common direction, but separated by distance. 4.1 What factors contributes to an improved alignment between business and IT strategies? Luftman (1999) and (Rathman et al., 2004) suggest the following to improve alignment between Business and IT strategies . This is shown in figure 5 Figure 5 Business and IT strategies are improved by alignment between the two Luftman Rathman et al Senior executive support for IT IT involved in strategy development IT understands the business Business partnership Well-prioritized IT projects IT demonstrates leadership Improve business strategy development process More collaborative strategy development between IT and Business departments Define when and how new technology is introduced into strategy development discussions Restructure the organization to ensure focus on enterprise needs (e.g. structure the organization around business processes) Build a business architecture Use a centralized IT organization Include a CIO at the executive council level The Balanced Scorecard will be used to measure the performance of the organisation to ensure alignment between Business and IT strategies Users of the Balanced Scorecard started using the scorecard as a management system, used to manage strategy, Kaplan and Norton (1996). From this they introduced five principles of Strategy-Focused Organisations to assist with aligning and focusing resources on strategy, namely 1. Translate the strategy to Operational Terms 2. Align the organisation to the Strategy 3. Make Strategy everyones everyday Job 4. Make Strategy a Continual process 5. Mobilise Change through Executive leadership This conceptual model will be used to better understand the alignment of Business and IT strategy at PRASA and is depicted in Figure 5. Figure 6 Achieving alignment between Business and IT strategy at PRASA 4.1 RESEARCH DESIGN The research design will use the interpretive case study approach. The interpretive approach involves the researcher adopting an empirical approaches which focus on human interpretations and meanings Walsham (1995). Interpretive research involves non or anti positivism in which facts and values are intertwined and hard to disentangle, and both are involved in scientific knowledge and nomatism which takes the view that scientific knowledge is ideological and inevitably conducive to particular sets of social ends. Either of the latter two positions is open for the interpretive researcher to adopt A case study which is defined by Robson (2002) as a strategy for doing research which involves an empirical investigation of a particular contemporary phenomenon within real life context using multiple sources of evidence. .Case Study is also known as a triangulated research strategy Tellis (1997). The need for triangulation arises from the ethical need to confirm the validity of the processes Tellis (1997). In case studies, this could be done by using multiple sources of data Yin (2003).The rationale for using multiple sources of data is the triangulation of evidence Tellis (1997). Triangulation increases the reliability of the data and the process of gathering it. In the context of data collection, triangulation serves to corroborate the data gathered from other sources. Yin (2003) identified six primary sources of evidence for corroborating case study research. These are documentation, archival records, interviews, direct observation, participant observation and physical artefacts Yin (2003). The research will use the following sources of data: documentation, archival records and interviews. 4.1 DELINEATION OF THE RESEARCH The study will explore to what extent (if any) an alignment gap between Business and IT strategies exists, at PRASA. The population would include IT managers and business managers from other departments within the PRASA group. 4.1 CONTRIBUTION OF THE RESEARCH Alignment between Business and IT strategies has been problematic (Luftman, 2007). This study will provide a better understanding of the alignment issue in order to do further research into possible frameworks. Studies have shown that better performance can be attained if organisations are tightly aligned. The research will start with identifying the strategic choice of the organisation, based on the work of (Henderson Venkatraman, 1993). This will be followed by a strategic alignment maturity assessment developed by Luftman (2001). Finally performance measures described by the BSC will be used to monitor progress in aligning Business and IT strategies. The contribution of this research would be to better understand the alignment between Business and IT at PRASA. 4.1 Structure of the research Chapter one is an introduction to the research. Chapter two is an in depth literature research on the subject. Chapter three provides comprehensive background on the three theoretical models used, SAM,SAMM and BSC. Chapter four introduces the research design and research methodology followed. Chapter provides the results of the unstructured interviews and Chapter six is the conclusion and recommendations the organisation could use

Highlights of the German Pension Fund Free Essays

There is a legal separation between the employer and the pension institution with the German pension fund.   It offers lifelong retirement benefits. The coverage of biometric risks – and not merely its function as an investment instrument – was one of the social requirements emphasized by the European Parliament but not adopted in the final draft. We will write a custom essay sample on Highlights of the German Pension Fund or any similar topic only for you Order Now The plan guarantees participants a right to their benefits guarantees, a compulsory redemption of contributions, thus the employer guarantees the payment of the retirement benefits in the event that the pension fund should be bankrupted. Members will benefit from timely and accurate disclosure of information. The activities are subject to the monitoring of the Germany Supervisory Authority. Recognition has been given to trying to create a level playing field amongst service providers. The pension fund is the only financing instrument for which the complete subcontracting of biometric risks, asset management and administration is possible. The tax features make it attractive. The German Government adopted the recommendation on tax relief to contributions as well as the deductibility of pension costs as a business expense.   The pension plan makes it easier for internationally mobile employees to transfer their pension rights. I selected German Volkswagen Company and analyzed its pension plan (attached) according to its annual balance sheet.  Ã‚   Volkswagen places pension benefits under the liabilities column on the balance sheet.   The pension benefits plans are under-funded according to the balance sheet. How Volkswagen Accounts for Pension Provisions Financial Reporting PENSION PROVISIONS The actuarial valuation of pension provisions is based on the projected unit credit method in respect of defined benefit plans in accordance with IAS 19. The valuation is based not only on pension payments and vested entitlements known at the balance sheet date, but also reflects future salary and pension trends. Actuarial gains and losses are recognized directly in equity, net of deferred taxes. PROVISIONS FOR TAXES Tax provisions contain obligations resulting from current taxes. Deferred taxes are presented in separate items of the balance sheet and income statement DEFERRED TAXES Deferred tax assets are generally recognized for taxable temporary differences between the tax base of assets and their carrying amounts in the consolidated balance sheet, as well as on tax loss carry forwards and tax credits provided it is probable that they can be used in future periods. Deferred tax liabilities are generally recognized for all taxable temporary differences between the tax base of liabilities and their carrying amounts in the consolidated balance sheet. Deferred tax liabilities and assets are recognized in the amount of the expected tax liability or tax benefit, as appropriate, in subsequent fiscal years, based on the expected enacted tax rate at the time of realization. The tax consequences of dividend payments are not taken into account until the resolution on appropriation of earnings available for distribution has been adopted. Deferred tax assets that are unlikely to be realized within a clearly predictable period are reduced by valuation allowances.   Deferred tax assets and deferred tax liabilities are offset where taxes are levied by the same taxation authority and relate to the same tax period. (Volkswagen 2007) In a defined-benefit plan, the employer guarantees that the employee will receive a definite amount of benefit upon retirement, regardless of the performance of the underlying investment pool. A defined benefit plan promises a specified monthly benefit at retirement. The plan may state this promised benefit as an exact dollar amount, such as $100 per month at retirement. Alternatively, more commonly, it may calculate a benefit through a plan formula that considers such factors as salary and service — for example, 1 percent of average salary for the last 5 years of employment for every year of service with an employer. In the defined-contribution plan the employer makes predefined contributions for the employee, but the final amount of benefit received by the employee depends on the investment’s performance. In these plans, the employee or the employer (or both) contribute to the employee’s individual account under the plan, sometimes at a set rate, such as 5 percent of earnings annually. These contributions are invested on the employee’s behalf. The employee will ultimately receive the balance in their account, which is based on contributions plus or minus investment gains or losses. Examples of defined contribution plans include 401(k) plans, 403(b) plans, employee stock ownership plans, and profit-sharing plans. Cost and liability determined in this way for a pay-related plan are clearly â€Å"insufficient† when compared, for example, to the IAS19 or SFAS87 methodology, but the available deductions are generally more favorable than those allowed for by the various external pension vehicles (support funds, â€Å"Pensionskassen†, direct insurances and also reinsurance contracts for book reserve plans.) â€Å"These approaches have suffered under less favorable tax rules (tax limits on funding or taxation as employee income) or insurance supervisory law with prohibitively high insurance premiums (based on an interest rate of 2.75 percent).† In the United States a retirement plan is usually, tax exempt or tax-deferred.   The employer will contribute along with the employee in most cases towards a fund set aside for the employee’s future retirement benefits savings fund. The employer on the employee’s behalf invests the funds; the employee then receives benefits upon retirement. The employee often has the option for early retirement, but savings benefits for the retirement plan in this case will be at a reduced amount.   There has been a growing concern in recent years in the United States with companies filing bankruptcy and people losing their retirement, thus not all plans are secure investments for retirement. Comparing to American and German pension plans I can say that German pension plans are much stronger, guaranteed and beneficial for retirees. The reasons are probably different state policies. Germany is more socialistic country comparing to America. In Germany social services and benefits are huge comparing to America, for example in Germany healthcare is free and every individual are entitled to receive free healthcare and other medical services. References Volkswagen   (2007).   On the Internet at:     www.edgarscan.pwcglobal.com Volkswagen   (2007).   On the Internet at:     www.gutenberg.org Volkswagen (2007).   Annual Report.   On the Internet at: http://www.volkswagenag.com/vwag/gb2007/content/en/annual_report_2007.html   Volkswagen (2007) .   Annual Report.   On the Internet at: http://www.volkswagenag.com/vwag/gb2007/content/en/annual_report_2007 Volkswagen AG Frankfurt Stock Exchange (2007).  Ã‚  Ã‚   On the Internet at: http://www.reuters.com How to cite Highlights of the German Pension Fund, Papers

Without Struggle There is No Progress free essay sample

â€Å"Don’t you realize that high school is a social hierarchy?† This is a direct quote from my best friend from my previous high school when I visited during my final exam week in early May. Since I had left my previous high school to attend a collegiate program, I had completely forgotten about the foreboding world of being in high school. At the time I thought she was kidding, but later that day I really started to think about her words. She had described the different cliques from the â€Å"kings and queens† to the â€Å"undesirables.† Now I know we’ve all seen those overdramatic movies such as â€Å"High School Musical† and â€Å"Not Another Teen Movie† that portray teenagers as vicious gossiping bullies, and from my friend’s description these movies were pretty accurate. As she continued to describe the atrocities of the â€Å"breezeway,† I had a flashback to the corridors of my old high school. We will write a custom essay sample on Without Struggle There is No Progress or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I remember fellow students being shoved and jostled and I remember crying my eyes out during passing periods because of my conflicting adolescent emotions. However, I dug deeper into my subconscious and pulled out pleasant memories of school pep rallies and laughter filled lunches. It was ironic that some of my most bitter memories of my early adolescence were accompanied by sweet memories of comradeship. And finally a sharp vision of perception struck me: high school is hard, and not to mention confusing. Of course all high school students say this, but let me place emphasis on this: High school is really hard. Students are striving to please their parents, make good grades, fit in with their peers, and at the same time they struggle to find who they truly are. This epiphany and my similar struggle with my identity is what made me realize that these teenagers needed a guiding hand and an outlet to express all their concerns. And I was going to be that outlet. In 2012 I have gained some amazing perspective on my life and what I want to do to help the world; the realization struck me that I am meant to be a star instead of just one of the mass. I decided that I needed to be more than a consumer and a strong part of me longed to give back to my community and just to life in general. I wonder what most teenagers see when they reflect within themselves. I wonder if, like me, they see their past mistakes turned into essential life lessons or if they speculate on how they can help the world. When I reflect within myself I see so much progress to be made and yet so much potential to be shared and that is why I will do everything in my power to make a difference. I combined my love for helping others with my desire to share my past experiences and I decided that I want to start a non-profit organization called Progress. I want to help lead young girls and boys to knowledge and let them know that we are not only a product of our circumstances because life is what you make it. Anyone can turn their life around, because each day is a new day. I want to give these adolescents hope and I want to encourage them to be different and responsible even though it may not be the â€Å"cool† thing. I yearn to travel from school to school talking about finding your identity within yourself not your peers. I believe that I was given this wisdom at such a young age in order to share it with others, instead of hoarding it within my heart and mind. What is the point of learning a lesson from your past if you can’t help improve someone else’s future? To this day starting Progress has been my biggest dream. I know that one day I will influence adolescents who are struggling with identity crisis towards a life of progress and individuality instead of deterioration and conformity. I will help these students to be able to say, â€Å"High school was the best years of my life,† and actually mean it. Hopefully I can instill hope into these teenagers so they never give up, no matter how bleak life is looking. And above all else I will help them live by this quote: Without struggle there is no progress; and without progress there is no success.