Vestal livery Essay Example

Vestal uniform Paper The scene is set in a little nursery, with a couple of brambles and maybe a wellspring. There is a house, of which one of the windows is Juliets, yet there is no gallery. It is very moderate, however there are a few plants, yet just a single window, with a muslin drape which ripples in the breeze as the window is open. Romeo shows up, dressed on a similar garments as he wore at the gathering, yet without the veil. He wears a blade and a feathered cap. He seems to have been drinking liquor as is somewhat inebriated. In any case, this is just shows through his somewhat slurred discourse and unequal walk. He strolls around, all over and in hover as though exceptionally disturbed. And afterward begins to talk (he jokes. twisted), still ignorant of the window, and is strolling near, kicking at the rocks and soil on the floor. A glimmering light at that point shows up at Juliets window, and Romeo staggers from it protecting his eyes (despite the fact that it isn't extremely brilliant we can ascribe this to his drunkenness) puts his hand to his blade as though hoping to need to draw it rapidly, for a battle, and holes up behind a bramble, in spite of the fact that it doesn't offer a lot of spread. He initially appears to be stressed and furious, and talks rapidly (however softbreaks) yet then as he understands it is Juliets room his face unwinds and his discourse eases back. We will compose a custom article test on Vestal uniform explicitly for you for just $16.38 $13.9/page Request now We will compose a custom article test on Vestal attire explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer We will compose a custom article test on Vestal attire explicitly for you FOR ONLY $16.38 $13.9/page Recruit Writer He focuses at the window as he says show up reasonable sun delicately and carefully, however then talking forcefully and he distorts his face as he makes a fierce signal at the moon. He lets out the words wiped out and pale with nauseate, yet then thinks back up at Juliets window, and says that thou.. than she while he staggers out from the bramble and extends his neck to get a brief look at Juliet, while rushing to his next shrubbery as a concealing spot. He stays here and finishes his discourse, highlighting his own garments when he discusses vestal uniform. Juliet then shows up in her nightdress and is brushing her hair, which is wet, and is the explanation she wet outside, to dry it, is uninformed of Romeo strolling around roar her. Everything is quiet for a couple of seconds as Romeo doesn't understand she is there, he strolls around kicking up the soil and stones, until he gazes upward and sees Juliet, he at that point quietly holes up behind a hedge. He at that point begins to murmur quietly to himself (it is my woman. that cheek), taking subtle looks towards her, multiple times making out as though to leap out from behind the shrubbery and converse with her. He gradually gets loader as he talks and getting quicker until he out of nowhere acknowledges he is talking excessively noisy and quietens at the brilliance of her cheek . He says it is my woman as though he is persuading himself, as she isn't genuinely his woman yet, with an interruption between the two segments of the expression. He is dismal when he murmurs o that were! also, eases back down. He makes as though to get up and shout to her when he says I will answer it, yet then he delays and stops and scolds himself, settling down. He talks desirously of the two stars which trap Juliets consideration, waving his hands around, pointing at the specific two. He gets increasingly enthusiastic till he arrives at the volume peak consider the possibility that her head. At that point he understands he is two uproarious and may cause to notice himself so he abruptly become all the more peaceful. He faces upwards and makes sensational hand developments as he discusses the sky would through the breezy. Not night. He at that point turns around to Juliet as she hangs over, and sees his own hand as he says perceive how her hand. Juliet in the mean time is as yet brushing her hair (for it is very long), and afterward begins to gaze at the moon. After Romeo completes the process of talking Juliet murmurs and says the words (ay me), and inclines out the window gazing at the moon thoughtfully. Romeo remains behind the shrub, presently gazing at Juliet and murmurs energetically to himself she talks and stands by ideally for her to continue, venturing out from his shrubbery, to cover up in another with a superior view. Juliet here goes in and shows up at another window, when she shows up once more; Romeo starts to talk intensely, imprudently and rapidly. He eases back down when he says as a winged dispatcher for thou craftsmanship, and murmurs with amazement, his face improved towards Juliet. He makes enormous sensational motions with his hands, coming to up when he says over my head, and making a motion as though to brush something endlessly from on his head, and grasping the air behind him. Also, when he talks about the sky, as a winged ambassador of paradise he has a wondrous upon his face and he changes the manner in which he is sitting to be increasingly agreeable. He looks fantastic through the continuation of this discourse, discussing things wondrous and his eyes are continually improved or upon Juliet. He possibly stirs from tis dream when Juliet talks, here he seizes the sound, having been lost in his own reality. Juliet is presently beginning to talk (o Romeo Capulet), stronger than Romeo, uninformed of anybody elses nearness, gazing groggily from her window, admiring the moon. Romeo at that point is going to leap out and converse with her, however stops and murmurs (will at this), looking stressed and uncertain.. Juliet continues talking ( tis all myself)but now more deliberately, and maybe somewhat irately, utilizing more hand developments, yet at the same time looking upwards, thus doesn't see Romeo. Romeo at last chooses to leap out and calls up to her in a solid and wilful voice yet still enthusiastic, with a trace of doubt and stress.

Atwoods Attention to Words in The Handmaids Tale Essay -- Margaret A

Atwood's Attention to Words in The Handmaid's Tale The Handmaids Tale delineates that autocracy can be built up by making a condition of dread once language controls are founded. As a convention to tragic books, Atwood has caused a lot to notice the which means of words and the hugeness of names, just as the forbiddance for ladies to peruse or compose, so as to depict Gilead as a fruitful extremist state. Atwood is attempting to come to the meaningful conclusion that in a tragic world, language can be the force. The significance of names is a focal point of the novel, since names characterize individuals. Their value and capacities are summed up by the names. Somewhat, the names likewise debilitate creativity. This happens particularly to the Handmaids, whose names all start with the prefix â€Å"Of†, in addition to their officers names, shaping names, for example, Offred, Ofglen, and Ofwarren. This demonstration taken by the Gileadian state completely externalizes the Handmaids. They no longer have a status in the society, and rather they become possessive things of the officers. On account of Offred, she doesn't specify her genuine name all through the whole novel. Actually, Offred is presumably desensitized by the truth that she doesn’t even need to specify her genuine name, as she once stated, â€Å"I must disregard my mystery name and all ways back. My name is Offred now, and here is the place I live.† (p.185) Accordingly, she is frequently seen as a nonexistent figure. As it were, she has just lost her unique personality, that we can't follow her later on. Here, Atwood is attempting to draw the consideration that stripping people’s names should bring about stripping their singularity. Moreover, she has made an arrangement of titles to persecute wome... ... has attempted to caution the perusers that there would be a certified outcome if language is misused. What Atwood is attempting to elevate to the perusers is that words aren’t just words. Language is fantastically ground-breaking for getting individuals to not take a gander at the truth of things, or for making things to be more passionate than they should be. Renaming can unquestionably be utilized to make a condition of dread through unmistakable grouping. More critically, it can fundamentally dehumanize individuals and remove their characters. Other than that, strict impacts likewise permit the government to control the general public mentally. All things considered, language is a critical gadget in The Handmaids Tale. A great comprehension of how language works in the novel permits us to become mindful of how an extremist system can keep up its capacity through the control of language.

Essay Tips - Writing About Your First Day At College

Essay Tips - Writing About Your First Day At CollegeAn essay about the start of my first day at college is easy to write if you make your subject relevant. If you need a quick, easy, way to put your ideas in, give your student essay topic and narrative a more concrete and direct meaning by inserting quotations in the middle of the paper. The key, then, is to make your quotations credible and important enough to prompt the reader to read the rest of the essay. After all, how can you expect your essay to be accepted if it lacks the necessary force?One mistake that a lot of students make when writing an essay is by not including any quotations to the word limit. The biggest problem with this technique is that it makes the essay lose its primary significance. An essay should be read with interest and should always contain its relevance, it should never be a job application written to be evaluated by employers. Before you start putting quotes in the body of your paper, make sure that you include them with boldface. Just add a sentence or two and read over it.I did an academic term paper once for my university, and I could not understand why I had to include every single quote on the page. It was so pointless, because my essays are generally two to three times longer than that, but in my situation it was the only way. The people in charge allowed me to use quotations, so I thought it was fine to allow myself some freedom.You will also need to include your quotations in a very well-balanced and professional kind sentence structure. Make sure that your paragraphs are not too long or that they don't break into a few sentences, because this will destroy the effect of the quotations. It is also a good idea to avoid words that you find awkward, such as 'my'myself.'An important tip when writing a college term paper with quotations is to keep your students interested in the main points of the essay. For example, if you write about some incidents in your first day at college, tell them about your first day in class. Try and get them to think about your experiences and remember that you are here to share your thoughts and opinions with them.In addition, try and keep in mind that your college years are a period of reflection. Keep in mind that every word you write and every sentence you say will affect the next ten years of your life. So keep in mind that you're writing for the reader, not just for yourself.Also, think about the details of your life and think about how these details might relate to your future. Remember that your life is changing every single day, so don't forget to be as specific as possible.In summary, if you want to write a college essay about your first day at college, try to make your quotations as important as possible. Include them in your paper in a way that makes them believable and meaningful. The quotations should serve as a link between your main arguments, so be careful about what kind of quotations you choose.

Essay --

†¢ O Insulin: O In T1D, the body doesn't deliver insulin. O Insulin is a hormone, required for changing over sugar, starches, and other food into vitality. O Insulin is a polypeptide hormone, made by the beta cells in the pancreas. These direct the digestion of glucose and different supplements in the body. O Insulin causes cells in the liver, skeletal muscles, and fat tissue to assimilate glucose from the blood. O Only 5% of individuals with diabetes have this type of the ailment. O Inheritance: O Inheritance designs in T1D are not obviously known, in spite of the fact that they are gone down through ages in families. O Its isn't known whether it is predominant or passive, in light of an excessive number of factors. O T1D is both considered pleiotropic and mitochondrial. O This is a polygenetic ailment; any of a gathering of qualities that each produce a little quantitative impact on a specific attribute of the phenotype. O Although it very well may be acquired, some natural elements can prompt T1D. O Genotypes: O Certain hazard factors are not known explicitly, however certain variations can be recognized. O Three fundamental qualities have been distinguished: HLA-DQA1, HLA-DQB1, and HLA-DRB1. O These qualities have a place with the human leukocyte antigen family, or HLA. O HLA qualities separate great proteins made by the body, from awful proteins, for example, those made by infections and microscopic organisms. O Commonality: O Previously known as adolescent diabetes, Type 1 diabetes can happen at any age, yet is ordinarily analyzed in kids, teenagers, and youthful grown-ups. O 1 in each 500 youngsters or youths are determined to have T1D. O By age 18, 1 of every 300 individuals create T1D in the United states. O About 285 million individuals overall experience the ill effects of diabetes. O By 2030, it is assessed that 435 million individuals will have been analyzed mind... ...y infusions and insulin siphon treatment. O Pricking the finger a few times each day screens blood-glucose levels. O T1D patients are urged to eat well and remain dynamic. O Food is most concerning a result of how quick glucose levels can rise and fall, considering sugar content in food. O Life with Diabetes Type 1: O â€Å"Both kids and grown-ups like me who live with type 1 diabetes should be mathematicians, doctors, fitness coaches, and dietitians all folded into one. We should be continually calculating and altering, making continuous finger sticks to check blood sugars, and giving ourselves various day by day insulin infusions just to remain alive.† O Limitations: O Food utilization! O Calories and carbs. Are determined each day, just to attempt to shield essential organs from coming up short. O Others: Cold, burn from the sun, stress, and to an extreme or too little excersize. O Organizations:

The Killing Of Mudeye Essay Research Paper free essay sample

The Killing Of Mudeye Essay, Research Paper Understanding Diary This epic is about the savage demise of a bit of youngster grieved male kid whom was named Mudeye on the grounds that he was an existent casualty. I imagine that Ned is blameworthy in light of the fact that he has made Linton Begg much more vulnerable on the grounds that he declined to manus out an inviting relationship to Mudeye. He did this since he was to acceptable to be his companion and he didn? T need to be payed out for hanging about with individual so low and non loved. Ned, Mudeye and Goldfinger share numerous things practically speaking that incorporate the craving to be mainstream, the lack of felicity, they all are savvy, they are on the whole rich, Goldfinger and Mudeye both have qualities, for example, Mudeye being keen at forming and Goldfinger requiring to procure a superior evaluation. They are for the most part great at their work and they all have occupations with weakness. We will compose a custom article test on The Killing Of Mudeye Essay Research Paper or on the other hand any comparable theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page I think Ned could hold spared Linton Begg on the grounds that he could hold become his companion and helped him to be progressively secure. He other than could hold prevented individuals from throbbing him intellectually every piece great. Ned didn? T help Linton on the grounds that had his ain uncertainties and was unnecessarily narrow minded to help. The rough passing of Mudeye resembles a game throughout everyday life and perish where individuals are remunerated or rebuffed. This is on the grounds that there is a pioneer of the game, Goldfinger, and he compensates and rebuffs individuals. Goldfinger especially does this to Mudeye. He rebuffs him to abundance. When he took Mudeye? s glasses he rebuffed Mudeye by doing him ask. He other than remunerated him into their gathering by doing him hold a joint and procuring him sick. The punishment to Mudeye was a wages to Goldfinger. He wanted to see individuals more fragile than him. He picked up quality from watching them endure. The tale is for the most part about green-peered toward beast. It is around Ned being avaricious of Goldfinger on the grounds that he is so acceptable and has the most attractive gir cubic decimeter in the school and Goldfinger is trailed by everybody. There is even envy of Mudeye from Goldfinger in light of the fact that Mudeye is such a decent creator and Goldfinger gets rapacious ; he makes Mudeye cause his work so he to can procure a superior evaluation. Goldfinger is other than greedy in light of the fact that Mudeye is loved more by one of the teachers so Goldfinger is thus Goldfinger endeavors to secure back at that educator. He needs to punish them. When Linton Begg composes, ? I am simply destined to persevere? he is really talking reality since his entire life was about misery and being singled out and non enjoyed by anybody. His life was a whole misery straight up to where he hung himself. He had work, however it was Schizophrenia, where he heard voices and was ever discouraged. He resembled this in view of his folks each piece great since they didn? Ts like him and didn? T consideration about him. They didn? T need him in their lives. Mudeye is murdered by his psychological bombshell yet close to his instability. He really acquired the psychological bombshell since he was so uncertain and figure needed to cognize him non even his female parent and male parent. He was completely and underestimated persistently by everybody. The Killing of Mudeye is about rapprochement with the past and Ned accomplishes it great since he is genuinely upset when he remembers his entire school life. He chooses to stand up to where the brutal passing of Mudeye is done and it makes him experience a clump better. His kid had pushed him to in light of the fact that he found a companion like Mudeye and didn? T consideration and it caused his male parent to feel better. Linton Begg bites the dust and a clump of the individuals in the book acquired what they need even Ned who faces every one of his occupations existent great. Linton Begg other than winds up upbeat since all his stinging is gone and he is inevitably free. List of sources the fierce demise of Mudeye ( book )

Why College Football is Popular Research Paper - 275 Words

Why College Football is Popular (Research Paper Sample) Content: Why College Football is Popular(Authorà ¢Ã¢â€š ¬s Name)(Institutional Affiliation)Why College Football is PopularAmericansà ¢Ã¢â€š ¬ cultic following of American football can only be rivaled by the love Britons show for soccer games. College football has a similar following that is best described as religious (Oniard, 2008). Fans extremely adore their local college football teams, rallying behind them through hell and back. The reasons behind such devout regard for their teams that often contain strangers is explained by the attention they receive in media coverage, tradition, lack of attachment to franchise teams in the National Football League (NFL), and huge crowds present in college games.College football is among the few sports that enjoy national coverage when games are played. A study by Oniard (2008) reveals that such coverage by big networks points to the popularity of the sport since such networks, motivated by profit, air programs that have high returns. The large turnouts witnessed at games coupled with the vast coverage are a reflection of an immense following of the sport.Colleges enroll thousands of students each year which widens the fan base for local sports after graduation (Watterson, 2008). Moreover, many colleges with sports programs have cultures that span several decades. With such large numbers, there is no shortage of fans to support college teamsà ¢Ã¢â€š ¬ games being aired nationwide. Due to the need for an identity, alumni rally behind schools they contributed to in building a culture.Riesman and Denney (2005) note that except for such cities like New York that lack strong college teams, other states with colleges boasting competitive teams opt to rally behind the local teams who they can identify with easily. The local fans do not have to worry about private security pushing them away from their fans. The fans also can readily identify with the college kids who are often considered heroes who play for glory and no t money (Oniard, 2008).Tradition, identity, a massive fan base, and unrivaled media coverage have ma...

Implementing Balanced Scorecard Business Essay - Free Essay Example

Sample details Pages: 16 Words: 4742 Downloads: 10 Date added: 2017/06/26 Category Business Essay Type Analytical essay Did you like this example? INTRODUCTION: Balanced Scorecard Companies today are in the midst of a revolutionary transformation as Industrial age competition is shifting to Information age competition. The cut-throat competition that businesses faced in the last two decades has made them to look for improvement initiatives like Total Quality Management, Just-in-Time (JIT) systems; Activity based cost management, Employee empowerment and Business process Re-engineering. Though these initiatives resulted in enhanced shareholder value, their structure was disjointed and focused on the short-term survival and growth. Don’t waste time! Our writers will create an original "Implementing Balanced Scorecard Business Essay" essay for you Create order These programs were centered on achieving breakthrough performance merely by monitoring and controlling financial measures of past performance. This collision between the irresistible force to build long-range competitive capabilities and the immovable object of the historical-cost financial accounting model has led to a new blend the balanced scorecard. It was originated by Dr. Robert Kaplan (Harvard Business School) and David Norton  as a performance measurement framework  that  added strategic  non-financial performance measures to traditional financial metrics to  give managers and executives a  more balanced view of organizational performance. The balanced scorecard is a strategic planning and management system that is used  extensively in business and industry, government, and nonprofit organizations worldwide  to align business activities to the vision and strategy of the organization, improve internal and external com munications, and monitor organization performance against strategic goals.   While the phrase balanced scorecard was coined in the early 1990s, the roots of the this type of approach are deep, and include the pioneering work of General Electric on performance measurement reporting in the 1950s and the work of French process engineers (who created the Tableau de Bord literally, a dashboard of performance measures) in the early part of the 20th century. The balanced scorecard has evolved from its early use as a simple performance measurement framework to a full strategic planning and management system. The new balanced scorecard transforms an organizations strategic plan from an attractive but passive document into the marching orders for the organization on a daily basis. It provides a framework that not only provides performance measurements, but helps planners identify what should be done and measured. It enables executives to truly execute their strategies. This   new approach to strategic management was  first detailed in a series of  articles  and books  by Robert S.  Kaplan and David P. Norton. Recognizing some of the weaknesses and vagueness of previous management approaches, the balanced scorecard approach provides a clear prescription as to what companies should measure in order to balance the financial perspective. The balanced scorecard is a management system (not only a measurement system) that enables organizations to clarify their vision and strategy and translate them into action. It provides feedback around both the internal business processes and external outcomes in order to continuously improve strategic performance and results. When fully deployed, the balanced scorecard transforms strategic planning from an academic exercise into the nerve center of an enterprise. In a nutshell, the need to link financial and non-financial measures of performance and identifying key performance measu res led to the emergence of Balanced Score Card approach developed by Norton and Kaplan (1992) in the US. The Balanced score card is defined as an approach to the provision of information to management to assist strategic policy formulation and achievement. It emphasized the need to provide the user with a set of information, which addresses all relevant areas of performance in an objective and unbiased fashion. Kaplan and Norton identified four perspectives representing the important facets of the organization. These were: Financial perspective (how do we look to shareholders?) Customer perspective (how the customers see us?) Internal business perspective (what we excel at?) Innovation Learning perspective (can we continue to improve and create value?) The idea behind the four perspectives represents a balanced view of any organization and by creating measures under each of these headings all the important areas of business would be covered. It is important to no te that the balanced score card itself is just a frame work and it doesnt say what the specific measures should be. It is a matter for people within the organization to decide upon. The set of measures for each organization or even sections with the organization will be different. Much of the success of scorecard depends on how the measures are agreed, the way they are implemented and how they are acted upon. So the process of designing a score card is as important as the score card itself. Facts about Balanced Scorecard More than 50 percent of large enterprises use some type of a balanced scorecard according to study by Cranfield University According to Balanced Scorecard Collaborative 95% of typical workforce does not understand its organizations strategy 90% of organizations fail to execute their strategies successfully 86% of executive teams spend less than one hour per month discussing strategy 70% of organizations do not link middle management incentives to strategy 60% of organizations do not link strategy to budgeting According to Balanced Scorecard Forum 80% of organizations using balanced scorecard reported improvements in operating performance 66% of these organizations reported an increase in profits According to Bain Co About 70 percent of organizations had at least partially implemented a balanced scorecard by 2006. 50 percent of Fortune 1,000 companies are using the balanced scorecard According to Microsoft Business Intelligence Conference 30% of companies think that the most important to their company today is performance management WHY DOES A BUSINESS NEED A BALANCED SCORECARD (BSC)? Any successful business or organization in this world rests upon multiple pillars; out of that following four are the most important and critical. Financial Customer Internal Processes People (Learning and Innovation and Growth) The balanced scorecard is a way of Measuring organizational, business unit or department success; Balancing long and short term actions; Measurement of; Financial Perspective: How well do we mange our resources? Customer Perspective: How do customers see us? Internal Operations: Are we productive and effective? Employees and Learning Perspective: How do our employees feel? A way of tying strategy to measures of action What Does Balanced Mean? Each indicator or category on a Balanced Scorecard has its own weight-that is, a number which shows its relative importance.   These weights tell you which goals, indicators, and tasks are most important or most valuable to the company.   You will also take these weights into account when you calculate the total performance of your Balanced Scorecard. The Need for the scorecard Measurement matters: If you cant measure it, you cant manage it. An organizations measurement system strongly affects the behavior of people both inside and outside the organization. The ultimate aim of any measurement system should be to motivate all managers and employees to implement successfully the business units strategy and improve performance. Those companies that can translate their strategy into measurement system will be able to execute their strategy because they communicate their objectives and their targets. The communication makes managers and employees focus on the critical drivers enabling them to align investments, initiatives and actions accomplishing strategic goals. Historically, the measurement system for any business has been financial. Accounting was considered to be the language of business .Innovations in measuring the financial performance of the industrial age companies played a vital role in their successful growth. And financial innovations, such as the Return on Investment (ROI) metric, and operating and cash budgets, were critical to the success of these corporations. However, an over emphasis on achieving and maintaining short-term financial results can cause companies to over invest in short-term fixes and to under invest in long-term value creation, particularly in the intangible and intellectual assets that generate future growth. The pressure for short-term financial performance often causes companies to reduce the resources spent on new product development, process improvements, human resource development, Information technology, databases and systems as well as customer and market development. In short, these organizations use the financial and non-financial performance only for tactical feedback and control of short-term operations. Use of scorecard helps the management to get a holistic picture of overall business scenario covering both financial as well as non-financial measures. Linking Strategy with Performance Measures The essential thrust of the balanced scorecard is based on the fundamental proposition that within organizations what gets measured gets done however; organizations do not always get what they measure. If measurement, by itself, had that much impact on human behaviour, then anyone that had weighing scales would never get fat. An appropriate measurement system is one that energizes employees in the context of what the organization is trying to do. Thus, the logical starting point for the development of any performance measurement system for an organization must be a clear statement of mission, objectives and resultant strategy. An organizations mission is its basic function in society and is the reason why the organization exists. Related to this are the objectives to be achieved and they represent a precise statement of purpose for a specific period. Basically a strategy is a shared understanding about how the organizations mission is to be achieved in a competitive environment. Strategic thinking will focus on customers and competitors as well as internal capabilities and resources. It will include reference to the firms competitiveness, quality of output and levels of customer service. In turn, specified performance measures allow all employees understand what the strategy is and how their performance is linked to that overall strategy. The relationship between Mission, Objectives, Strategy and Performance Measures is depicted in the Figure 1. All the measures are interlinked with each other and hence, should not be looked at in isolation. There are following reasons why organizations should, and often do, measure their performance: To align mission, strategy, values and behaviour To improve the important parameter To numerically define the meaning of success To measure the success WHO SHOULD BE INVOLVED? Looking at the pyramid of the management systems, building and rolling out of BSC should be a top down approach. Whole of the senior management team needs to be involved because we are measuring the business as a whole. The balanced scorecard puts the strategy in the centre and not the control. Thus, by leaving someone out we not only lose their input, but we also lose the commitment and support from that part of the business. If the senior management is not involved the initiative will be perceived as being unimportant. Cascading For the BSC to be effective in facilitating the execution of strategy, it needs to be cascaded throughout the organization. Cascading requires the participation of managers at all levels of the organization to translate the strategy and articulate the relevance of strategic objectives to each department, team and individual. Cascading can and should result in the alignment (or connectivity) of the corporate, departmental, and individual levels of the organization. It is important to remember that strategy is communicated from top to bottom (executives to frontline employees) and that execution begins with the individual. How to Begin: To create the right environment for success following are the steps which one needs to follow. Obtain Clarity and consensus about vision and strategy Set focus Define scope along with roles and responsibility Communicate and educate the organization Set Strategic targets Align program and investments Build feedback systems MEASURING BUSINESS STRATEGY Companies using the BALANCED SCORECARD as the cornerstone of a new strategic management system have two tasks: First, they must build the scorecard, and second they must use the scorecard. The scorecard reflects what the company and the strategies are all about. It acts as a catalyst for bringing in the change element within the organization. This tool is a comprehensive framework which considers the following perspectives and tries to get answers to the following questions 1. Financial Perspective How do we look at shareholders? 2. Customer Perspective How should we appear to our customers? 3. Internal Business Processes Perspective What must we excel at? 4. Learning and Growth Perspective Can we continue to improve and create value? The aim of the Balanced Scorecard is to direct, help manage and change in support of the longer-term strategy in order to manage performance. Generic measures that any organizations scorecards, has are following: Perspective Generic Measures Financial Return on Investment, Economic Value Added Customer Satisfaction, Retention, market and account share Internal Quality, Response time, Cost and Introduction of New products /services Learning and Growth Employee satisfaction and Information system availability Hence, from the above lines we can say that this tool has considered not only the financial results to be important but also those factors which actually drive an organization towards future successes as mentioned earlier. The tool has given stress on the other areas which are required to balance the financial perspective in order to get a total view about the organizational performance and improve the same. The framework tries to bring a balance and linkage between the parameters. The Financial Perspective Balanced scorecard encourages business units link their financial objectives to corporate strategy. Financial objectives represent the long term goal of the organization: to provide superior returns based on the capital invested in the unit. Balanced scorecard can make the financial objectives explicit and customize financial objectives to business units in different stages of their growth and life cycle. Linkage to financial objectives recognize that the long-run goal for the business is to generate financial returns to investors, and all the strategies, programs and initiatives should enable the business unit to achieve its financial objectives. Kaplan and Norton do not disregard the traditional need for financial data. Timely and accurate funding data will always be a priority, and managers will do whatever necessary to provide it. In fact, often there is more than enough handling and processing of financial data. With the implementation of a corporate database, it is hoped that more of the processing can be centralized and automated. But the point is that the current emphasis on financials leads to the unbalanced situation with regard to other perspectives. To link financial objectives to business unit strategy at various stages from aggressive market growth to consolidation to liquidation can be considered, however, for simplification following stages are considered: Growth Sustain Harvest A compilation of these stages is summarized in the table below. Measuring Strategic Financial Themes Strategic Financial Themes Revenue and Growth Mix Cost Reduction/Productivity Improvement Asset Utilization Business Unit Strategy Growth Sales growth rate by segment, percentage revenue from new product, services and customers Revenue/employee Investment (Percentage of sales) RD (Percentage of sales) Sustain Share of targeted customers and accounts Cross selling Percentage revenues from new applications Customer and product line profitability Cost versus competitors cost reduction rates Indirect expenses (Percentage of sales) Working capital ratios (Cash to Cash cycle) ROCE by key asset categories Asset utilization rates Harvest Customer and product line profitability Percentage unprofitable customers Unit costs (per unit of output, per transaction) Payback Throughput The Customer Perspective Many companies today have a corporate mission that focuses on the customer. To be number one in delivering value to customers is a typical mission statement. How a company performs from its customers perspective has become, therefore, a priority for top management. Customers concerns tend to fall into four categories: Time, Quality, performance and service, and Cost. These are leading indicators: if customers are not satisfied, they will eventually find other suppliers that will meet their needs. Poor performance from this perspective is thus a leading indicator of future decline, even though the current financial picture may look good. To put the balance scorecard to work, companies should articulate goals for time, quality, performance and services and then translate these goals into specific me asures. Customer Perspective core measures are Market Share Proportion of business in a given market Customer Acquisition Rate at which business units attracts/wins new customers or business Customer Retention Rate at which business a unit retains or ongoing relationship. Customer Satisfaction Assesses the satisfaction level of customers along specific performance criteria Customer Profitability Net profit to customer The Internal Business Process Perspective Customer-based measures are very important, but they must be translated into measures of what the company must do internally to meet its customers expectations. After all, excellent customer performance derives from processes, decisions and actions occurring throughout an organization. Hence internal business processes are very important and critical for any organization. Metrics based on this perspective allow the managers to know how well their business is running, and whether its products and services conform to customer requirements (the mission). These metrics have to be carefully designed by those who know these processes most intimately; with our unique missions these are not something that can be developed by outside consultants. In addition to the strategic management process, two kinds of business processes may be identified: a) mission-oriented processes, and b) support processes. Mission-orient ed processes are the core functions the organization which has a direct link with the objective of the organization and many unique problems are encountered in these processes. The support processes are more repetitive in nature and hence easier to measure and benchmark using generic metrics. Internal business process value chain mainly covers three principles: Innovation Identify the need and create product/service offering Operation Build the product/service and Deliver them Post-sale Service Service the customer The Learning Growth Perspective A companys ability to innovate, improve and learn ties directly to the companys value. That is only through launching new products/services, add/create more value to customers and improve operating efficiencies. This perspective includes employee training and corporate cultural attitudes related to both individual and corporate self-improvement. In a knowledge-worker organization, people the only repository of know ledge are the main resource. In the current climate of rapid technological change, it is becoming necessary for knowledge workers to be in a continuous learning mode. Many agencies often find themselves unable to hire new technical workers, and at the same time there is a decline in training of existing employees. This is a leading indicator of brain drain that must be reversed. Metrics can be put into place to guide managers in focusing training funds where they can help the most. In any case, learning and growth constitute the essential foundation for success of any knowledge-worker organization. Kaplan and Norton emphasize that learning is more than training; it also includes things like mentors and tutors within the organization, as well as that ease of communication among workers that allows them to readily get help on a problem when it is needed. It also includes technological tools. Study has shown that there are three principle categories for the learning and growth p erspective: Employee capabilities Information system capabilities Motivation, empowerment and alignment The learning and growth measurement framework The Four Perspectives: Cause and Effect Relationship The four perspectives as mentioned above are highly interlinked. There is a logical connection between them. The explanation is as follows: If an organization focuses on the learning and the growth aspect, it is definitely going to lead to better business processes. This in turn would be followed by increased customer value by producing better products which ultimately gives rise to improved financial performance. A strategy is a set of hypotheses about cause and effect. The chain of cause-and- effect should pervade all four perspectives of the Balanced Scorecard therefore a properly constructed Balanced Score Card should tell the story of the companys strategy. FEATURES OF A GOOD BALANCED SCORE CARD: It tells the story of a companys strategy, articulating a sequence of cause and effect relationships. It helps to communicate the strategy to all members of the organization by translating the strategy into coherent and linked set of understandable and measurable operation targets. A balanced score card emphasizes non-financial measures as a part of program to achieve future financial performance The balanced score card limits the number of measures identifying only the most critical areas. The purpose in to focus managers attention on measures that most affect the implementation of strategy. The balanced score card highlights less than optimal trade offs that managers may make when they fail to consider operational and financial measures together. Feasibility study for Implementation of BSC at vertical level Company Profile Larsen Toubro Limited (LT) is a US$ 9.8 Billion, technology-driven engineering and construction conglomerate and one of the largest companies in Indian private sector, with additional interests in manufacturing, services and information technology. LT Integrated Engineering Services is a Strategic Business Unit of Larsen Toubro Limited, dedicated to providing design and engineering solutions to various industries such as Automobile, Aerospace, Construction Off Highway, Machinery, Medical Devices, Industrial Products, Marine, Consumer Electronics, Minerals Metals, Consumer Packaged Goods, Pharmaceuticals, Oil Gas as well as other Process Industries. LT IES end-to-end services involve product design, analysis, prototyping testing, embedded system design, production engineering, plant engineering, buildings factories design, asset information management sourcing support using cutting-edge CAD / CAM / CAE technology. With a pedigree of engineering and manufacturing exc ellence of Larsen Toubro Group that spans seven decades, strong expertise with cutting-edge technologies and state-of-the-art infrastructure, LT IES has successfully partnered with leading organizations across the globe to meet their business objectives. A vibrant workforce of multi-skilled engineering professionals operates from our seven development centres in India and twenty offices worldwide to help our customers accomplish the most challenging time-critical technical and business objectives. IES Vertical structure Vision To be in Top 3 engineering service provider in India Mission To provide engineering solutions using cutting edge PLM technologies to help our customers achieve their objectives of innovation, cost reduction and faster time-to-market. Corporate Objective Revenue USD 200 Mn in 3 years. I am part of Truck and Off-Highway vertical. Hence, This project is carried out for Truck and Off highway vertical. At vertical level soon after the change in management in year 2009, we did a deep dive in various areas of business and we found following results. Scenario Before 1 year. Loss making accounts PBIT out of control. Ad-hoc approach. Lack of coordination between Marketing and Delivery teams. Lack of Role clarityRole DefinitionKPI at various levels. Identity crisis at Middle Management level (T1/T2). Technical vs. Business leaders. Career paths not defined. Junior staff does not have many role models in Technical leaders. Leaders with good communication+ Soft skills are seen getting recognized. No clear definition of success of projects. This has motivated us to find out the reasons as well as suggest possible solutions to improve the situations. Our new vertical head is a very engaged leader who has guided this entire project of seeing feasibility of using Balanced scorecard to analyse the situation and improve by pressing the right buttons. Building a Balanced scorecard In our vertical we took following steps to build balanced scorecard. Building a core team Representative from Top Management Team of 10 Account Managers Team of 10 Project Manager Team of 20 Team Leader and Members Specify strategic objectives Choose strategic measures Develop implementation plan Define KPIs for each perspective Linking of the KPIs with Roles Design templates Measurement Definition Each perspective Measurement Summary Lag Lead Comparison Review Feedback The team was lead by vertical head while defining the strategic objectives. Hence, we had a direction as well commitment from the top management. We are developing the systems which is based on KPI, as based on various discussion it has been observed from the voice of the team that for an individual, KPI could be defined as effective measurement indicators, which present one of the activities of the company, and this is also important the strategic goals achievem ent. During review meetings of the building the scorecard we discussed several KPIs considering perspectives of BSC. Some these are listed in the table below. While deciding appropriate KPIs at different level, we also did brain storming on Lagging and leading indicators. Most of financial KPIs are actually lagging indicators. Hence, managers are not able to receive up to date information from lagging indicators. That is why they are not able to monitor these processes directly. Lagging indicators present the performance of the overall systems work and there are lots of factors that influence on them. These metrics show the results and effects of management actions that already have been applied. Leading KPIs are the metrics that refer to the current and future effects. Oppositely to lagging indicators, leading ones are linked with managers decisions directly. After a decision is taken, it could be resulted in changing the performance of activity, that leading indicator sho w. Lagging indicators are needed to be used as a tool to manage the companys future which is actually one of the most important goals of building the Balanced Scorecard for our vertical. Cause and effect relations between KPIs Since it is very important to have cause and effect relationship between KPIs, While building a map of KPIs for the departments and the individuals per their roles and responsibility it was aimed to prevent the KPIs to be mixed up and present conflicting information. We worked on the logic of preventing the map of KPIs to be overloaded by the quantity of measures needs to be understood by top management. We made sure that function relations between indicators exist and can be presented in a way of mathematical formulas. While distributing the KPIs to different roles, We also worked on the linkage of the KPIs and role, to define them clearly at the same to see a direct relation of an individuals performance to the objective of the organization. Balanced Scorecard at Vertical Level Objectives and Measurement KPI at Vertical Level Measurement at Account Level Measurement at Project Level ADVANTAGES OF BSC The balanced scorecard tool is being used by several organizations throughout the world because of certain advantages it has been able to deliver as below: It translates vision and strategy into action. It defines the srategic linkages to integrate performance across organizations. It communicates the objectives and measures to a business unit. It aligns the strategic initiatives in order to attain the long-term goals. It aligns everyone within an organization so that all employees understand how they support the strategy. It provides a basis for compensation for performance. The scorecard provides a feedback to the senior management if the strategy is working. Focusing the whole organization on the few key things needed to create breakthrough performance. Helps to integrate various corporate programs. Such as: quality, re-engineering, and customer service initiatives. Breaking down strategic measures towards lower levels, so that unit managers, operat ors, and employees can see whats required at their level to achieve excellent overall performance. LIMITATIONS OF BSC It is not easy to implement this tool because it involves a lot of subjectivity. The tool is much more complex compared to the other tools The measures that need to be taken are contingent upon the kind of environment, industry and the business the organization is in. A lot of refinement is still required to be done so that it becomes understandable to every stakeholder associated with the organization. CONCLUSION The tool has become a weapon for organizations to identify the pressure points, conflicting interests, objectives setting, prioritization of objectives, planning and budgeting. The four main important steps that need to be taken care of are Translating the vision Communicating and Linking Business Planning Learning and Feedback The Balanced Scorecard is therefore a very important strategic management tool which helps an organization to not only measure the performance but also decide the strategies which are needed to be adopted so that the long-term goals are achieved. Thus, in other words, the application of this tool ensures the consistency of vision and action which is the first step towards the development of a successful organization. Also, its proper implementation can ensure the development of competencies within an organization which will help it to develop a competitive advantage without which it cannot expect to outperform its rivals. References Sources of Information: 1) The Balanced Scorecard Translating the Strategy into action By Robert S. Kaplan David P. Norton 2) Balanced Scorecard In a week, By Mike Bourne Pippa Bourne 3) The Fifth Discipline, The art and Practice of Learning organization, By Peter M. Senge 4) https://www.thebalancedscorecard.com 5) https://www.thepalladiumgroup.com This report is integral part of my Executive Management program at S.P. Jain Institute of management. Analysis recommendations provided in this report are purely based on my personal understanding does not constitute views of any company or Agency. Brijesh Dave