Saturday, August 31, 2019

The Dilemma of IELTS Test Takers at Preparatory Programs in the UAE: A Call for Lexical-Structural Syllabus Design

————————————————- Doctorate of Education Theoretical Perspectives on Materials and Syllabus Design in TESOL  (DED609) Title: The Dilemma of IELTS Test Takers at Preparatory Programmes in the UAE: A Call for Lexical-Structural Syllabus Design. By: Mohammed A. Molhim Module tutor: Dr. Yasmin yildiz No. of words 000 words Essay Outline * Introduction * Conceptual Framework * IELTS Marking Rubrics: Lexical Resources & Grammatical Range * Lexical Syllabus * Structural Syllabus Selection of Lexical and Grammatical Items in Lexical-structural Syllabus: * Structural Syllabus: Drawbacks * The Structural Syllabus and Grammar Teaching * Suggested Steps to design a Lexical-Structural Syllabus * Conclusion Introduction Standardized test preparation courses such as the International English Language Testing System (IELTS) in preparatory programmes at government and private universities in the United Arab Emirates (The UAE) prepare students to meet their exit score requirement.Curriculum planning has been driven towards these tests. Some research studies (Read and Hayes, 2003) warned against that type of curriculum in that it is restricted to those areas that are to be tested with no balance or integrated skills course design. Curriculum designers therefore depend heavily on materials geared to practice for the required exam. Moreover, Alderson and Hamp-Lyons (1996) argue that these type of curriculum are characterised by ‘teaching to the test’ and even text-book slaves.On the other hand, this essay will argue that designing and implementing curriculum that is supported by materials that reflect and meet the test question types and objectives can be beneficial to students preparing for standardised tests in the UAE. This paper will be outlined as follows: After introducing the conceptual framework of the essay, it will highlight the IELTS’ mark ing criteria of ‘Lexical Resource’ and ‘Grammatical Range’ in the hope to establish the argument that half of the IELTs marking criteria is based on lexical and grammatical items.Then, the type of lexical and structural syllabus that can be proposed to meet students’ needs in enhancing the aspect of English Language accuracy will be described. Some practical guidelines will then be provided for designing a lexical-structural syllabus. Conceptual Framework This essay falls within the conceptual framework of critical theory and critical pedagogy.From a social reconstructionism perspective, critical theory and critical pedagogy call for critically re-addressing status quo issues in education. Paolo Freire (1972), a critical theorist, believes that in most education systems there exists a hidden curriculum that underlines the status quo supported by the dominant culture and thus repressing minority subcultures. Curriculum planning should undergo a consta nt progressive change due to the progressive nature of the country and educational systems in the UAE.Curriculum change at the level of preparatory programmes is an inseparable part of this change since it is observed that research has provided enough evidence see published annually (IELTS, 2011) that in the UAE and other Arab countries where the majority of students and IELTS test takers struggle to reach a level of proficiency matching score band 5. 0 that enables them to proceed to their major.This judgment is supported by professional and formal data provided in Table 1 below which is adapted from the IELTS Annual Review of 2011. These records include a comparison of IELTS results by mother tongue candidates and by country of origin for the many countries using the IELTS tests. Table 1. Mean band score for the most frequent countries or regions of origin Country: The UAE| Listening| Reading| Writing| Speaking| Overall | Academic Module| 4. 9| 4. 8| 4. 7| 5. 4| 5. 0| General Modu le| 4. 3| 3. 5| 4. 3| 4. 9| 4. 3|It is shocking to learn that the UAE with all of its progressive trends in economy and education, coupled with billions of dollars supporting the educational system where ministries of Higher education and Education receive about 22 % of the total budget in the UAE (Ministry of Finance, 2011), is ranked at the bottom of the ranking list in IELTS scores (See Appendix A). This inexplicable fact urgently calls for critical pedagogy in education and in curriculum design in order to problematise the issue and arrive at proper and sustainable solutions.This is why this essay adopts a critical pedagogical approach. Within critical pedagogy paradigm, â€Å"curriculum perspective emphasizes the roles schools and learners can and should play in addressing social injustices and inequality. Curriculum development is not seen as a neutral process. † (Richards, 2001: 118). Similarly, Freire (1972) and Apple (1986) contend that schools do not present equal o pportunities so learners and teachers must be engaged to address important social and personal problems and seek learners’ empowerment.Morris (1995:10), furthermore, argues â€Å"Social injustices and inequality would be central issues in the curriculum. † Accordingly, curriculum designers in the UAE should study at the context in which learners are taught and start to constantly problematise current issues in order to improve their designs. In Applied linguistics, Pennycook (2001: 5) asserts that applied linguistics from a critical pedagogy perspective â€Å"is always concerned how the classroom, text, or conversation is related to broader social cultural and political relations,†.This paper is intended to problematise the issue of curriculum design in the UAE contest in that it seeks to establish that solid elements of lexical-structural syllabus can lead to a better success rate in IELTS. IELTS Marking Rubrics: Lexical Resources & Grammatical Range While ampl e IELTS research studies in university environments is available (see research reports in IELTS. org), there appears to be less research on the impact of Speaking and Writing assessment criteria or IELTS band descriptors on syllabus design.IELTS measures both test candidates’ abilities to produce different sentence structures, and the range and appropriateness of vocabulary. Consequently, lexical resources and grammatical range are regarded as significant constituents of the speaking and writing assessment, since they determine the level of vocabulary and grammar in speaking and writing the test candidates use. Test candidates are rated using detailed descriptors in IELTS. In the Speaking test, these describe spoken performance according to four different criteria: Fluency and Coherence, Lexical resources, Grammatical Range and Accuracy, and Pronunciation.In the Writing test, the descriptors assess candidates in terms of: Task achievement or response, Coherence and cohesion, Lexical Resources, and Grammatical Range and Accuracy (IELTS handbook, 2004: 18-23). It is clear from the speaking and writing assessment criteria that lexical resources and grammatical range constitute half of the assessment. They describe test takers’ level in grammar and vocabulary in the speaking and writing modules in detail. They should therefore occupy a big part of any curriculum design for IELTs preparation syllabus.Accordingly, this essay argues that a balanced lexical-structural syllabus can help in meeting the course objectives and students’ needs of any IELTS preparation course. Lexical Syllabus: Empowering students’ Lexical Resources in IELTS Historically, syllabuses were not lexical but structural. With the advent of the Communicative Approach, new ideas in syllabus design have been introduced with a focus on functions. In 1990, when Willis wrote The Lexical Syllabus, a large amount of attention to the Lexical syllabus surfaced. Willis (1990, P. v i)) identified three major aspects for lexis in lexical syllabus.First, the language to be learned should be somehow graded to make it easier for the learners to understand. Second, the language should be selected carefully without random exposure. Thirdly, the language syllabus should be itemised Over the past thirty years the Communicative Language Teaching (CLT), however, has not emphasized direct instruction of vocabulary or grammar (Laufer 2006). CLT should therefore be regarded as inappropriate for IELTS preparation exam courses and more explicit instruction of lexis and grammar could help students achieve their desired score in IELTS.In fact, according to Zahar, Cobb and Spada (2001), three periods of direct English instruction every week would lead to the incidental learning of only 70 new words a year. Therefore, acquisition of vocabulary through reading must be supplemented by direct instruction, which can be supported by incorporating a lexical syllabus. In addition, the lexical syllabus can make academic English vocabulary needed in IELTS more learnable to lower-level learners.There is also a well established connection between vocabulary knowledge and successful academic reading (Corson 1997; Nation 2001:144-149). Thus, the significance of incorporating lexical syllabus is significantly clear for large-scale high-stakes tests such as IELTS that assess the range of vocabulary exhibited in a student’s writing and speaking (See Appendix A). It should be admitted that producing satisfactory IELTS writing and speaking responses is not achieved by just learning individual vocabulary and grammatical structures.However, lexical items can lead to further enhancing students overall proficiency in IELTS. Some research ((Laufer, 2005; Nation 2001) has proven that lexical resources are the basis for comprehending grammar and lexical meanings. It is also the most important predictor of writing production (Read, 2002) and reading comprehension (Beck et. a l. 1987:147). In the IELTS speaking test, a similar lexical diversity would also be needed as suggested by Read (2005) who found that diverse lexical resources with some sophistication are rated higher.Regarding the adequate vocabulary range for academic success in international standardised tests, researchers (Laufer, 1992; Nation, 2001) argued that students, depending on the genre, need about 3,000 words in order for them to be able to read ungraded academic text and that the minimum word family level is the 3,000 word level needed for reading an unsimplified text. For IELTS reading texts, about 4,000 word families might be needed, 2,000 of General Service List (GSL) and about 570 words from the Academic Word List (AWL) (Coxhead, 1998) and about 1,000 technical words, proper nouns and low frequency vocabulary (Nation, 2001:147).Accordingly, commercially-produced syllabi such as Headway do not provide the wide range of lexical resources needed by the students (Horst, 2005; Lee, 200 7) in order for them to develop their lexis repertoire and to hence get the score required to pass IELTS. Moreover, there is enough suggestive research evidence (See Beaton, Grunederg and Ellis, 1995 – in Nation, 2001) that would indicate that the more vocabulary range manifested in speaking, the higher the score a student would get in writing.This shows that direct learning is in fact both effective and efficient and that the AWL can provide a reasonable target vocabulary for IELTS preparation courses and syllabi. In terms of the relation of grammar and vocabulary, David Wilkins (cited in Lewis, 2000: 8) noted that â€Å"Without grammar little can be conveyed, without vocabulary nothing can be conveyed†. This statement brings to focus the significance of incorporating lexical with a grammatical element when designing a syllabus aiming at enhancing students’ structural language system and accuracy and hence achieving a higher score in IELTS.The following section will shed some light on the significance of developing students’ accuracy through grammatical structures in structural syllabi. Structural Syllabus: Revisiting grammatical syllabus The structural syllabus comprises of a group of grammatical items that are selected and graded according to simplicity and complexity (Nunan, 1988). A structural-lexical syllabus’ principle objective is to help the learners acquire the grammatical structures and vocabulary of the language they are learning.The grammatical structures are usually presented in a certain sequence, for example, present followed by past, or in contrasting pairs, for example, simple present versus simple past (Long and Crookes, 1993). Wilkins (1976) describes this type of syllabus design approach as synthetic in which the various parts of language are separately taught and there is a â€Å"gradual accumulation of the parts until the whole structure of the language has been built up†. (p. 2) Wilkins suggests language is structured into smaller items and units in a structural syllabus and then it is presented discretely.Wilkins argues that this exposes learners to particular samples of language in which one grammatical feature dominates each lesson in the syllabus. This is mainly based on the hypothesis that grammatical and lexical rules are learned in an additive process, by which learners gain complete mastery of each item before a new one is taught (Nunan, 1988). It is hence the learner's task to re-synthesize the grammatical and lexical items that have been presented in a separate way (Wilkins, 1976). An important question raised here is the set of criteria teachers used to select which lexical and grammatical were to be used in the structural syllabus.This will be reviewed in the following sections. Selection of Lexical and Grammatical Items in Lexical-structural Syllabus: Mackey (1965) takes the stance that the lexical items in a structural syllabus are to be selected on the basis of criteria of frequency, coverage, availability, and learnability (White 1988:49-50). In the 1990s, the lexical approach in teaching and learning started to gain formal prominence among many researchers (Willis, 1990; Willis, 1996). As proposed by the lexical approach, a target reservoir of vocabulary is suggested to be learned at a specific level (Willis, 1990; Willis, 1996).These target vocabulary are derived from old corpus analysis of written and spoken English, but this could be regarded now as old-fashioned with the advancement of computerized corpus. However, one view, suggested by Richards (2001:154) is that lexical syllabuses were among the early types of syllabuses to be designed in language teaching. Regarding grammar structure, Mackey also (1965) proposes four criteria for the selection grammatical structures: simplicity, regularity, frequency, and contrastive difficulty.The last item, contrastive difficulty, means that learning some items at an early stage should rese mble the same item acquired in L1 (cited in Wilkins 1976: 6). These views of language selection have been challenged (e. g. , Ellis 2001). due to its lack of empirical experiments. Thus to determining the level of complexity, simplicity, regularity, etc. is almost entirely based on language teachers and syllabus designers’ common sense judgments. This dilemma, addressed in the following section, is one of the major shortcomings of the structural syllabus.Structural Syllabus: Drawbacks A number of limitations have been identified with the structural syllabus. The first shortcoming is drawn from Corder's (1967) â€Å"built-in syllabus† concept in which learners’ acquisition of different grammatical items is based on a natural order. This notion is supported by many researchers (for example, Hyltenstam and Pienemann, 1985). Within the framework of a built-in syllabus, grammatical complexity of a structure is not the reason for the difficulty of learning a structure of a language item.For instance, a common example of Arab Learners’ frequent mistakes is the acquisition of third person â€Å"s† morpheme (Hajjaj, 1999). Even though an average teacher can explain this item very well to Arabic learners, it always poses a challenge to them, which means difficulty or simplicity of language structure doesn’t always guarantee proper learning. This should be taken into serious consideration when designing a lexical-grammatical syllabus for IELTS preparation courses and thus adding meaningful activities that make the structures more memorable and relevant to learners’ needs and levels.The second main negative aspect of the structural syllabus is its lack of language functions. The structural syllabus is a reliable tool for assisting language learners to perfect common grammar rules. However, in terms of sociolinguistics, structural syllabus can prepare learners to be grammatically competent but communicatively incompetent (Jo hnson, 1982). A learner who replies ‘Yes, I do. ’ to ‘Do you mind if I open the window? ’ is a typical example of a learner whose command of English grammar might be ideal yet they are not capable of producing socially appropriate utterances.In other words, the structural syllabus helps learners produce instances of language usage rather than language use (Widdowson, 1978). Accordingly, syllabus designers who consider implementing lexical-structural syllabus need to promote both usage and use in order to avoid turning the language introduced into something meaningless. Socially contextualised and relevant language items introduced appropriately within interactive technique can bridge the gap between use and usage and make grammar teachable and learnable. This will be discussed in the following section. The Structural Syllabus and Grammar TeachingBefore advocating a lexical-grammatical syllabus, it is necessary to first establish the significance of explicit grammar teaching and learning. One debate in second language pedagogy has been about the teachability of grammar. Some scholars have argued against teaching grammar since it leads to only minimal achievement in the acquisition of linguistic competence in English (Krashen, 1982; Krashen and Terrel, 1983; Prabhu, 1987). Others have contended that explicitly teaching formal grammar plays a significant role in the development of the L2 learners' interlanguage system (Rutherford, 1987; Ellis, 1990, 1993).This paper supports the grammarians’ arguments in favor of formal grammar instruction that enhances IELTS’ UAE students and test takers’ accuracy. The first argument is based on studies on the emergence of immersion programs in Canada where many English L1 students study French and thus have been immersed in meaning- focused input in French (Swain, 1985; Swain and Lapkin, 1995). The results of research studies revealed that the majority of students have developed na tive-like receptive skills, but their productive ones are still far from native-like norms.This has therefore suggested that meaning-focused input instruction, which is devoid of any formal grammar teaching, is more likely to result in fossilization. The second argument defending formal grammar instruction derives from research (e. g. , Felix, 1985; White, 1987; Schachter, 1989) that suggests that adult L2 learners cannot have full access to the same acquisition resources as children with L1 do. This makes positive evidence such as formal instruction and corrective feedback.White (1987:105) finds that French learners of English as a second language tend to make sentences like ‘John drank slowly his coffee’ (John buvait lentement son cafe). These types of sentences are grammatically incorrect in English, but acceptable in their language. Those learners receiving positive evidence cannot notice that there are certain rules for adverb position within a sentence in English unless they are taught so by formal grammar instruction, which implies that lexical-structural syllabus can play a decisive role in some formal aspects of L2 learning and thus in IELTs preparation courses.The third argument has been proposed by Ellis (1990, 1993) who argues that formal grammar instruction develops explicit awareness of grammatical elements which hence helps learners acquire implicit knowledge. Ellis believes that the explicit knowledge of grammar instruction facilitates learning in three methods (1993:98). First, it encourages them to monitor their language before and after production. Terrell (1991:61) observes that â€Å"monitoring can apparently interact with acquisition, resulting in learners acquiring their own output† which shows the importance of monitoring in formal language instruction.Second, explicit teaching and learning support the factor of noticing certain elements in the input. Therefore, † if learners know that plural nouns have an â₠¬â€s, they are more likely to notice the —s on the ends of nouns they hear or read in input and also more likely to associate the —s morpheme with the meaning more than one†. (Ellis,1993:98). This example illustrates how specific features of grammar are best learned explicitly.Third, formal and explicit grammar knowledge assists learners in noticing some gaps in their language production. Thus if, for instance, Arab learners learn that verbs take an –s in the third person singular form, they are more likely to notice the gap when adding the third person singular –s or not, which leads to more accurate production later as they produce similar structures. Furthermore, Celce-Murica (1991: 467-468) suggests that formal lexical and grammar teaching can enhance meaning and social function.For instance, drawing attention to the different spatial denotation of the prepositions in and on the learner will â€Å"find it useful to know quite explicitly that à ¢â‚¬Ëœin’ favors the placement of objects in three-dimensional containers and ‘on’ favors the placement of objects on two-dimensional flat surfaces† if provided with formal instruction. Second, in an example of grammar enhancing social functions, Celee-Murcia discusses that learners need to be aware of the different modal auxiliaries uses in polite requests such as the difference between â€Å"Can you open the door? and â€Å"Could you open the door? â€Å". Celce-Murcia and Hilles (1988:4) believe that learners need to study grammar because many of them are to take part in international tests such as IELTS and that â€Å"Typically, a major component of such exams is grammar. Therefore, to give these students an incomplete grounding in grammar, regardless of one's conviction about teaching it, is to do them a great disservice. Students have to know and apply the rules of English grammar in order to do well on such tests. A relatively recent argument pro posed by Ellis (2001) argues that it is a mistake to suppose that learning foreign languages in schools is entirely to promote communication among speakers of different languages. Learning foreign languages has a more valuable end, i. e. promoting intellectual growth. (Ellis 2001:172) thus views learning a foreign language as a means to develop cognitive abilities and that grammar contains knowledge that contributes to learners’ cognitive skills.If one considers all the arguments discussed earlier in this essay claiming that formal teaching of lexical and grammatical items should be an indivisible part of any English classes, structural-lexical syllabus seems indispensible for students preparing for international examination such as IELTS and TOEFL. This is, however, only my conviction within my teaching context and does not entail that curriculum designers and teachers are to revert to old traditional language teaching methodologies such as grammar-translation method. I elie ve that adopting a merely lexical and/or structural syllabus has not survived in language education because they overemphasized the aspect of grammar teaching through many tedious structural drills. I believe that it is unfair to judge that grammar and lexical instruction should be eliminated simply because of insufficiencies of audio-lingual or grammar-translation methods. A well-balanced lexical-structural syllabus can be safely employed, especially in IELTS preparation courses, provided that it is supplemented by motivating and communicative tasksSuggested steps to design a Lexical-Structural Syllabus According to Stern (1983:339-340), there are major differences between English as a second language (ESL) and English as a foreign language (EFL). Accordingly, EFL and ESL students are positioned in different learning conditions. ESL students learn Target Language (TL) in a more supportive setting in that they are more exposed to TL in its natural environment EFL. Considering needs and motivation, ESL students are more required and motivated to communicate with foreigners than EFL students.Thus, ESL students learning needs are definitely not centered on one factor or need. As previously discussed, the majority of Arab students in the UAE are EFL learners who study English in order to pass national exams, such as IELTS. This educational structure of teaching applies in the EFL environment in the UAE. Based on my observations and experience, I found that students in Emirati high schools are also required to learn specific discrete items such as vocabulary and grammatical items without any exposure to communicative tasks that enable them to use these items meaningfully.Unfortunately, only those who wish to pursue their higher education strive to master the grammatical and vocabulary items of their course books in order for them to achieve the required score of the university entrance exams. When taking these conditions into serious consideration, I have come to r ealize the reason why lexical and grammar instruction can, and perhaps should, be an essential component of any curriculum in the Emirati EFL educational system in schools, and this can be possible through the lexical-structural syllabus proposed in this essay.It is argued that (Richards, 2001) old and traditional language teaching methods did not succeed not because they adhered to a structural or lexical syllabus but because the implementation process was too mechanical through dull drills of discrete language items. I believe that a well-designed lexical-structural syllabus proposed in this essay can survive through two types of tasks: consciousness-raising and communicative tasks. Consciousness-raising activities can develop explicit knowledge and communicative tasks improve the implicit knowledge of lexical and grammatical structures (Ellis, 2001).As defined by Ellis (1993:109), consciousness-raising is â€Å"a deliberate attempt on the part of the teacher to make the learners aware of specific features of the L2†. The following task in Table 2 (Ellis, 2001:173) is a straightforward sample of a consciousness-raising (CR) activity that is designed to help learners be conscious of the difference between the prepositions ‘for’ and ‘since’. Table 2. An Example of a CR Problem-solving Task: 1. Here is some information about when three people joined the company they now work for and how long they have been working there.Name Date Joined Length of Time Ms Regan 1945 45 yrs Mr Bush 1970 20 yrs Ms Thatcher 1989 9 mths Mr Baker 1990 (Feb) 10 days 2. Study these sentences about these people. When is â€Å"for† used and when is â€Å"since† used? a. Ms Regan has been working for her company for most of her life. b. Mr Bush has been working for his company since 1970. c. Ms Thatcher has been working for her company for 9 months. . Mr Baker has been working for his company since February. 3. Which of the following sentence s are ungrammatical? Why? a. Ms Regan has been working for her company for 1945. b. Mr Bush has been working for his company for 20 years. c. Ms Thatcher has been working for her company since 1989. d. Mr Baker has been working for his company since 10 days. 4. Try and make up a rule to explain when â€Å"for† and â€Å"since† are used. 5. Make up one sentence about when you started to learn English and one sentence about how long you have been studying English.Use â€Å"for† and â€Å"since†. | It is my argument that if this exercise is supported by a communicative task where learners interact in pairs or with the classroom teacher it would enable them to internalise the target structure and use it in real-life communication. Designing a lexical-structural based syllabus is not a very hard task. There are many resources based on well-established research that can help syllabus designers build up their course (Lewis, 1997a,1997b). This essay offers some s uggestions on how to build a lexical-structural activities and syllabus.First, syllabus designers need to settle a relevant set of structures, vocabulary and different types of collocations (Lewis,1997a) and organise them according to their increasing complexity, starting from simple structures to complex ones. Second, syllabus designers should choose categories of vocabulary items to be learned and sequence the categories according to situational and functional characteristics such as vocabulary related topics such as environment, health, internet, education and so on since IELTS module is commonly based on globally social topics.Third, syllabus designers should integrate the group of vocabulary and structures together into learning objectives to base the units of lexical-structural syllabus. Although this essay advocates the implementation of a lexical-structural syllabus in IELTS preparation course at preparatory programmes in the UAE, it is necessary to admit that an eclectic an d multi-focus syllabus which includes a wide range of components, specifically vocabulary, structures introduced through functions and, situations can allow for a two-sided approach.This can emphasise the importance of systematically learning specific vocabulary and structures and building up linguistic knowledge, and at the same time it can focus on meeting immediate language communicative needs and sociolinguistic and pragmatic competence. Conclusion In my essay, I only propose that lexical-structural syllabus can safely be employed in EFL settings, particularly in the UAE. Previously, it was argued that the majority of EFL students in the UAE must score reasonably high in their university entrance English exams. 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(1976). Notional syllabuses. Oxford:Oxford University Press. Willis, D. (1990). The lexical syllabus: A new approach to language teaching. London: Collins. Willis. J. (1996). A framework for task-based learning. Oxford: Longman. Yalden, J. (1983). The communicative syllabus: Evolution, de sign and implementation. Oxford: Pergamon. Zahar, R. , Cobb, T. and Spada, N. 2001. Acquiring vocabulary through reading: Effects of frequency and contextual richness. The Canadian Modern Language Review, 57 (4), 541-572.Appendix A (Adapted from www. ielts. org) IELTS | Researchers – Test taker performance 2011 Band score information Place of Origin These figures show the mean overall and individual band scores achieved by 2011 Academic and General Training candidates from the top 40 places of origin. Mean band score for the most frequent countries or regions of origin (Academic) Academic| Listening| Reading| Writing| Speaking| OVERALL| Bangladesh| 5. 9| 5. 6| 5. 6| 5. 9| 5. 8| Brazil| 6. 8| 6. 9| 6. 2| 6. 9| 6. 7| China (People's Republic)| 5. 8| 5. 9| 5. 2| 5. 3| 5. 6| Colombia| 6. 2| 6. 4| 5. 7| 6. 4| 6. 2| Cyprus| 6. 4| 5. 9| 5. 7| 6. | 6. 1| Egypt| 6. 3| 6. 1| 5. 8| 6. 3| 6. 2| France| 6. 9| 6. 9| 6. 3| 6. 8| 6. 8| Germany| 7. 0| 6. 6| 6. 4| 7. 2| 6. 8| Ghana| 4. 8| 4. 3 | 5. 7| 6. 5| 5. 4| Hong Kong| 6. 7| 6. 4| 5. 9| 6. 2| 6. 4| India| 6. 4| 5. 6| 5. 8| 6. 2| 6. 1| Indonesia| 6. 6| 6. 3| 5. 9| 6. 3| 6. 4| Iran| 5. 8| 5. 4| 5. 8| 6. 3| 5. 9| Iraq| 5. 7| 5. 2| 5. 4| 6. 2| 5. 7| Italy| 6. 2| 6. 1| 5. 8| 6. 4| 6. 2| Japan| 6. 0| 5. 6| 5. 5| 5. 8| 5. 8| Jordan| 5. 9| 5. 5| 5. 5| 6. 3| 5. 9| Kenya| 6. 7| 6. 1| 6. 6| 7. 2| 6. 7| Korea, South| 6. 2| 6. 1| 5. 4| 5. 7| 5. 9| Kuwait| 5. 3| 4. 9| 4. 8| 5. 6| 5. 2| Libya| 5. 2| 5. 1| 5. 1| 5. 8| 5. 4| Malaysia| 7. | 7. 0| 6. 2| 6. 6| 6. 9| Mexico| 6. 7| 6. 8| 5. 9| 6. 5| 6. 6| Nepal| 6. 3| 5. 8| 5. 7| 6. 0| 6. 0| Nigeria| 6. 1| 6. 0| 6. 2| 7. 0| 6. 4| Oman| 5. 3| 5. 1| 5. 0| 5. 7| 5. 4| Pakistan| 5. 8| 5. 5| 5. 6| 6. 0| 5. 8| Philippines| 7. 0| 6. 6| 6. 2| 6. 8| 6. 7| Qatar| 4. 8| 4. 6| 4. 5| 5. 3| 4. 9| Romania| 7. 2| 7. 0| 6. 2| 6. 8| 6. 9| Russia| 6. 6| 6. 6| 5. 9| 6. 6| 6. 5| Saudi Arabia| 4. 9| 4. 8| 4. 7| 5. 6| 5. 1| Spain| 6. 7| 6. 9| 6. 0| 6. 5| 6. 6| Sri Lanka| 6. 6| 6. 0| 5. 9| 6. 5| 6. 3| Sudan| 5. 9| 5. 7| 5. 5| 6. 2| 5. 9| Taiwan| 5. 9| 6. 0| 5. 5| 5. 9| 5. 9| Thailand| 5. 9| 5. 9| 5. 3| 5. 7| 5. 8| Turkey| 6. 0| 5. | 5. 3| 5. 8| 5. 8| United Arab Emirates| 4. 9| 4. 8| 4. 7| 5. 4| 5. 0| Uzbekistan| 5. 7| 5. 6| 5. 0| 5. 5| 5. 5| Vietnam| 5. 9| 6. 1| 5. 6| 5. 7| 5. 9| Mean band score for the most frequent countries or regions of origin (General Training) General Training| Listening| Reading| Writing| Speaking| OVERALL| Bangladesh| 6. 1| 5. 4| 5. 8| 6. 2| 5. 9| Brazil| 6. 4| 6. 3| 6. 1| 6. 7| 6. 4| China (People's Republic)| 6. 3| 6. 0| 5. 7| 5. 8| 6. 0| Colombia| 5. 7| 5. 7| 5. 6| 6. 0| 5. 8| Egypt| 6. 3| 5. 9| 5. 9| 6. 4| 6. 2| France| 6. 9| 6. 8| 6. 3| 6. 8| 6. 8| Germany| 6. 9| 6. 6| 6. 4| 7. 1| 6. 8| Hong Kong SAR| 6. 7| 6. 4| 5. | 6. 2| 6. 4| India| 6. 3| 5. 7| 5. 8| 6. 2| 6. 1| Indonesia| 6. 7| 6. 2| 5. 9| 6. 3| 6. 3| Iran| 5. 7| 5. 4| 5. 8| 6. 3| 5. 9| Iraq| 5. 7| 5. 3| 5. 5| 6. 3| 5. 8| Italy| 6. 2| 6. 3| 5. 8| 6. 4| 6. 2| Japan| 6| 5. 6| 5. 5| 5. 9| 5. 8| Jordan| 6| 5 . 6| 5. 5| 6. 3| 5. 9| Kenya| 6. 8| 6. 4| 6. 7| 7. 3| 6. 9| Korea, South| 5. 8| 5. 4| 5. 3| 5. 4| 5. 5| Lebanon| 6. 3| 5. 7| 5. 9| 6. 6| 6. 2| Malaysia| 7. 3| 6. 9| 6. 5| 7. 0| 7. 0| Mauritius| 6. 5| 5. 9| 6. 2| 6. 7| 6. 4| Mexico| 6. 3| 6. 3| 6. 0| 6. 6| 6. 3| Nepal| 6. 3| 5. 6| 5. 9| 6. 2| 6. 1| Nigeria| 5. 9| 5. 9| 6. 6| 7. 1| 6. 4| Pakistan| 6. 2| 5. 5| 6. 0| 6. 4| 6. 1|Philippines| 6. 2| 5. 7| 5. 9| 6. 3| 6. 1| Romania| 6. 5| 6. 3| 5. 9| 6. 2| 6. 3| Russia| 6. 4| 6. 3| 6. 0| 6. 4| 6. 3| Saudi Arabia| 4. 6| 3. 8| 4. 4| 5. 0| 4. 5| Singapore| 7. 7| 7. 3| 6. 9| 7. 5| 7. 4| South Africa| 7. 4| 7. 0| 7. 3| 8. 4| 7. 6| Sri Lanka| 6. 3| 5. 7| 5. 8| 6. 3| 6. 1| Taiwan| 6. 3| 5. 8| 5. 8| 6. 2| 6. 1| Thailand| 5. 6| 5. 2| 5. 3| 5. 6| 5. 5| Turkey| 5. 8| 5. 5| 5. 5| 5. 8| 5. 7| Ukraine| 5. 8| 5. 6| 5. 5| 6. 0| 5. 8| United Arab Emirates| 4. 3| 3. 5| 4. 3| 4. 9| 4. 3| United States of America| 8. 0| 7. 6| 7. 7| 8. 6| 8. 0| Venezuela| 6. 3| 6. 3| 6. 1| 6. 4| 6. 3| Vietnam| 5. 8| 5. 6| 5. 7| 5. 7| 5. 8|

Friday, August 30, 2019

Community College Essay

After graduating high school a lot of people do not know what their next step in life will be. Some struggle between deciding to go straight into the workforce, joining the military, or continuing their education by going to college. The average person chooses college as their next step. A common issue about going to college is whether to go to a two-year college/community college or straight into a four-year university. I think community college is the smarter and better choice. People fail to realize that going to community college helps you save thousands of dollars. Not only that, but students with undecided majors better find their way while saving money at community colleges. They are very flexible and can provide students with a better transition from high school while benefiting from their smaller class sizes and campuses. As we all know, community college is cheaper to attend than a four-year university. Four-year universities cost thousands of dollars while attending a community college would cost less than half of that. For instance, the average cost of attendance at Northern Virginia Community College (NOVA) is roughly 5,000 dollars per year for a freshman, compared to the cost of attendance at Virginia Commonwealth University (VCU) which is about 25,000 dollars a year for freshmen. The cost of attending VCU is fives times as much as attending NOVA where in retrospect the same material is being covered. To break it down, tuition and fees at VCU amount to about 12,000 dollars. One credit costs about 300 dollars while at NOVA a credit costs 150 dollars. Room and board would be 9,000 dollars at VCU, while going to NOVA in most cases you would not have to pay to live at home if you are a freshman. Books would still be around the same price because books in college are expensive regardless. Other expenses would vary depending on what a student would need. Looking back on it the cost of going to a community college saves you a tremendous amount of money and would be worth it in the long run. Growing up people would talk about community college as if it were basically the thirteenth grade. In a sense would not that benefit a student more? Classes at four-year universities can sometimes be overwhelming, having hundreds of students in one lecture class. With classes getting hard from the transition of high school to college, would not a student want smaller class sizes? It only seems reasonable. By having smaller class sizes a student would naturally be able to learn better than in a class full of 300 people. Lecture classes can be long, tiring, and filled with millions of questions. In bigger classes some communication issues might occur and information might not always get to a student depending on their seating. Also the professors might not always get to a question that a student may have which can get very frustrating. Having smaller class sizes, everything is right there in front of a student. The professor is there for easier access to questions, class discussions would be more beneficial and easier to get involved with, and a person would get to know their classmates more. Smaller class sizes would help students gain a better learning experience. Many people go into college undecided on what they want their major to be. Studies prove that 50% of students who declared their majors change them after their first year according to Dr. Firtz Grupe of mymajors. com. Some students even change their majors up to three times throughout college. Going to community college can help a student find out their major while saving money. When a student changes majors there are always some complications. Some classes that were needed for their previous major have nothing to do with the current major that they just switched to. The money that was paid for those credits is, for the most part, wasted. That can be very taxing on a student’s financial income. If these problems occurred to a student who was attending a four-year college they would have wasted thousands of dollars compared to if a student changed majors at a community college. Even though money is lost in both cases, the amount of money lost at a community college is far more manageable than losing thousands of dollars at a four-year college. Think about it this way, would you rather lose 100 dollars or 10,000? Community college is a great way for students with undecided majors to discover what they want to do while not losing as much money and time. Classes at community colleges are very flexible and can help students manage their classes around other things. People who attend community colleges sometimes seek jobs while in school. One thing that could be very frustrating for a student would be having class at a time that conflicts with a work schedule. That could be a problem if a student at a four-year university had a job because not as much night classes are offered at four-year colleges. Community colleges have better options in that case. A student working a regular 9-5 schedule would find problems trying to go to school after work. At community college classes could easily be taken after work with more night classes being offered at a community college. Students can go to work then school or vice versa, go to school in the morning then work some time after without any hardships. Having flexible classes are always a benefit because they provide more options and having options are always a good thing. Community colleges provide an easier transition from the laid back high school environment to the stressful college life. As Liz Addison says, it helps students begin. High school classes are easier compared to classes in college. Grading wise and tests, quizzes, etc. Community college can help ease a student into the college atmosphere. That classes are not that much easier than that of a community college but not as hard either. It is a step up from high school in terms of difficulty and helps to better transition students into the university world. Less stress is involved and things are more manageable. Some people argue many things about community colleges. The main thing often associated with community college is commuting . People say that commuting to community college cost so much money in regards to gas. Community colleges are in your community and most of the times have ways to get you to and from school. They are called community colleges for a reason. All the money that a student would save from not going to a four-year college would cover the cost of gas easily. Also most community colleges have operating bus systems and car pooling is always an option. Another thing people try to argue about going to a community college is that a person will not gain a true college experience. Some people go through life and do not experience many things like never being on a plane, not having a dog, or even never going to a football game. That experience is not something that a student would need to have to become successful in life. The rewards of getting to where you want to be in life are far greater than not getting a full college experience. In the long run you will make up for the experiences you have missed by gaining better ones. Going to a two-year college first before transferring to a four-year university pays off in the long run. People either do not know the benefits or are two proud to attend a community college. Money is saved, the learning experience is better, the transition from high school is easier and community colleges help undeclared majors find their majors. Seems like the smart way to go.

Thursday, August 29, 2019

Internal Services Marketing

SWP 59/91 â€Å"INTERNAL SERVICES MARKETING† PROFESSOR BRETT COLLINS School of Management Deaking University Victoria 3217 Australia (Tel: +6152 471277) and PROFESSOR ADRIAN PAYNE Marketing and Logistics Group Cranfield School of Management Cranfield Institute of Technology Cranfield Bedford MK43 OAL UK (Tel: 0234 751122) Submitted to European Management Journal Copyright: Collins and Payne 1991 INTERNAL SERVICES MARKETING INTRODUCTION Over the past few years the term internal marketing is increasingly being used to describe the application of marketing internally within the organisation. There are two dimensions relevant to our discussion of internal marketing. Firstly there is the notion that every department and every person within an organisation is both a supplier and a customer. The second aspect relates to the organisation’ staff and s involves ensuring they work together in a manner supporting the company strategy and goals. This has been recognised as being especially important in service firms where there is a close relationship between production and consumption of the service. It is thus concerned with both quality management and customer service and involves co-ordinated people and process improvement strategies. Internal marketing relates to all functions within the organisation, but it is vitally concerned with the management of human resources. However the traditional personnel department, and the more advanced human resources department, have frequently been oriented towards control and administrative activities rather than the alignment of human resources towards achieving strategic organisational purposes and goals. In this paper we explore the marketing of a particular internal service within the organisation – the human resource function. Our purpose is to illustrate how internal marketing concepts and methods used by marketing managers can provide the basis of a new perspective on meeting the opportunities and challenges faced by human resource managers. A market-oriented human resource manager is more likely to make an impact on the successof a company, through being more effective in both demonstrating the relevance of . human resource management (HRM) to all management team members, and helping other managers to increase their productivity. Our approach is to first consider the nature of the challenges and opportunities confronting human resource (HR) managers. A view of what is seen to be a central task for the HR management professional is then outlined. The congruence between marketing function activities and the HR management activities is then described. Finally, we consider how the HR manager can utilise the philosophy, ideas, and tools of the marketing function to make a more effective contribution toward the organisation’ objectives. s CHALLENGES FACING THE HR MANAGER The managers in a company who deal with the ‘ people’ issues are now recognised as having an increasingly strategic role in the success of many businesses. Regardless of whether the function these managers perform is called personnel, human resources, industrial relations, or training and development, it collectively now represents a business role similar in importance to the areas of finance, marketing and operations management. This trend has been driven by a more intensely competitive business environment, increased use of technology in some industries, and the shift in corporate philosophy from asset management to operations management. A focus on operations management has forced CEO’ to understand the need for s killed HR executives if they are to successfully cope with change. An organisation able to adapt to change is generally found to be more able to sustain competitive advantage in an environment of increasing uncertainty. The constant stress of corporate take-overs, new ventures, the restructuring of companies, rationalisation of existing operations, new technology introduction and staff lay-offs, means that the succes sof basic strategic decisions increasingly depends on â€Å"matching skills with jobs, keeping key personnel after a merger, and solving the human problems that arise from introducing new technology or closing a plant†. The dramatic turnaround of SAS by Jan Carlzon was driven through people rather than through an expensive investment in equipment and assets. 2 Increasing attention is being focused on the area of external customer retention and the enormous potential for improved profitability. 3 Top management should also seek to obtain improved organisational performance through effective HRM strategies aimed at improving personnel retention. The base-line benefits are cost savings on . etraining in a rapid turnover job market and cutting down the equally expensive knowledge drain. Companies able to manage this issue will reap the rewards which go with a team of committed, active individuals at a time when under-training is sapping productivity among competitors. Increased u sage of technology in some industries has led to the assumption that the quality of people performance will become a less important issue as technology becomes more pervasive. However the maintenance of reliable performance by competent employees is becoming more crucial. For example, we are now in an era where electronic banking means fewer face-to-face encounters between the bank and its customers. Consequently the importance of handling these interactions, and the ‘ costs’ of not making the most of opportunities are greater. In a relatively homogeneous industry such as banking, a key opportunity for banks to gain a competitive edge over competitors lies in the quality of its people. In an era of electronic fund transfer there is opportunity for a bank to position itself as one that has good people, not just good machines. Many of the key challenges facing retail banking involve the employee: the need to sell and cross-sell, unionisation, electronic banking, affirmative action, service quality management and technology management. It has been argued that HR professionals have failed in the past to reach their full potential within the corporate framework because they devoted themselves to the creation of ever more sophisticated programm es and forgot the whole purpose of the business. HR managers have had a role in organisations dealing with outside pressures such as government, unions, and safety, but their active involvement and collaboration is also needed with the production, marketing, and finance functions. They have been responsible for fending off interruptions, handling the reporting requirements of regulatory bodies, and dealing with social responsibility issues, but often are not involved in activities perceived by other managers to be fundamentally important to the business. Managing a corporation is complex, and CEOs find it necessary to simplify their task by concentrating on what appear to be the most important strategic issues. Because of resource limitations, it is necessary to focus senior management’ attention and s time on those aspects of the business process with the highest expected payoff. means that some areas with extremely high potential impact, but a very low perceived probability of delivering significant results, must get less attention than one might really wish. Strategic HRM requires a significant investment of organisational resources, which directly and immediately affects profits, and can thus make it unattractive to managers under pressure for short-term results. Further, any real understanding of what competent HRM could contribute to the success of a business has only been popularised fairly recently. 6 For these reasons senior management has often failed to grasp why HRM was relevant to business strategy, business performance, and the cost management function. Clearly the central task of HRM must be to gain the upport of senior management, secure the commitment of the CEO, and ensure HRM makes the most effective contribution possible to the organisation’ objectives. s This The HRM function in a company is never likely to be valued unless it convinces management it can provide significant payoffs, and is part of the key interactions between the organisation and environment. productivity. HRM will become established as an integr al part of a business through helping other managers to increase their Managers do not require more sophisticated programmes. They require someone who understands their problems, can actively contribute to the more effective and efficient management of human resources, and who has a good understanding of the business. We will now consider how the roles of marketing managers and HR managers are linked. THE MARKETING – HRM ANALOGY The HRM function has three distinct client groups, or markets, with which it must deal effectively; employees within the organisation, other managers involved with the senior management tasks including the CEO, and external groups such as prospective employees, government, unions, and regulatory bodies. Consideration of the challenges faced by HR managers indicates that they are similar to those challenges faced by other senior managers, and requirements for success correspond to those needed by good marketing managers. The use of marketing ideas does not need to be narrowly confined to products and markets. Marketing has been defined as â€Å"a social process by which individuals and groups obtain what they need and want through creating and exchanging products and value with others† , and implies two ‘ voluntary parties with unsatisfied needs, an expectation of mutual benefit, a means of communication, and a medium to complete the exchange. People who buy goods and services are involved in the same type of exchange process as people who seek employment that is satisfying, interesting, and more than a well-lit work space. The relationship between buyer and seller in a labour market is such that the employee must sell labour to earn an income. A company must create goods or services and exchange them in order to earn profits. Clearly there are times when one party to an exchange has much more bargaining power than the other party. The manager who seeks mutual benefit through working closely with the HRM department is involved in a similar exchange process to that which takes lace between consumers and companies everywhere. A source of interdepartmental conflict can be the need for a marketing manager to represent the interests of a customer against the needs of other managers. We do not lack examples of conflict between the marketing and accounting functions. For example, while the Sales department are properly concerned with maintaining a good relationship and undisrupted supply to the customer, the Accounts department is concerned with administering credit control. Accounts may seek the withholding of supply, because credit guidelines have been exceeded at a time when Sales is trying to service a sudden increase in demand, resulting in open conflict. 8 Similarly, an HR manager can become involved in interdepartmental conflict through a need to represent the interests of an employee against the needs of another manager. Like marketing, HRM is a function where success requires close co-operation with other functions, but there can be significant potential for conflict. The coalitions of power and politics at the core of fundamental conflicts such as this can be used to maximise business performance, or detract from it. The task for the HR manager is made more difficult because the quality of management performance is difficult to quantify – there is no bottom line responsibility. This can leave the HR manager without the defence available to managers of profitable business units who have tangible evidence of performance in their regular financial reports; bottom line results. Marketing performs a valuable role in that it creates utility, the capacity to satisfy needs. The HR manager is similarly concerned with the creation of utilities. The marketing philosophy or concept states that, in serving marketplace needs, the entire organisation should be guided by thinking that centres around the consumer. For our purposes the concept has three key elements: n The HR manager requires a thorough knowledge of the needs, wants, and problems of the CEO , other managers and employees. There are three customers for a training programme: the delegate (who is also the consumer), the delegate’ line manager; and top management. The needs of these three s ustomer groups vary and may need to be reconciled. Ideally the HR manager should start with a knowledge of client needs and work backwards to developing products and services to satisfy them. n The second element requires that the cost, design, implementation and follow up on HR projects should be carefully planned so all features are consistent with project goals, and the process co-ordinated with other functions in the organisation, w Finally, in our definition of marketing we recognise individuals or groups engaging in the marketing process have diverse goals and objectives. If the organisation itself does not gain utility from an exchange then this element of the philosophy is not met. Consequently we would expect that if an HR activity did not lead to organisational gain the activity would be discontinued. Quantification of performance plays a crucial role in the success of the marketing function, and the performance audit guides corrective action, while providing measurements essential to supporting access to resources for projects. HR managers have sometimes been characterised by a lack of willingness to work with performance measures. Marketing strongly depends on techniques developed in the behavioural sciences for quantification of the needs, wants, and perceptions of consumers. These tools can be readily adapted to requirements of the HR manager. While measures employed by marketing managers are not always of high precision, they are essential to the building of credibility through measurement, and performance against explicit goals. Management performance in functions other than marketing and HRM are generally more amenable to performance measurement. An HR manager with a market orientation would have good knowledge of the needs and wants of the client groups served, and develop a co-ordinated approach to servicing those requirements consistent with organisation goals, and with the expectation of achieving organisational gain from any exchange process. In contrast, a product-oriented HR manager would place primary emphasis on the products or services the HRM department offers, and how these are provided. It is instructive to consider the differences between these two opposing views. Consider training programmes for example; the difference between a product-oriented, and a marketoriented manager, is shown in Figure 1. This example is stereotypical in that the model represents two extreme positions. No one person would be expected to exhibit all of the characteristics presented for a specific orientation, but an HR practitioner would be expected to possessseveral if they were either market or product-oriented and the distinction between two very different management philosophies are illustrated. We have found it a useful exercise, in workshops with senior managers, to discuss the role of conflicting philosophies and how they affect achievement of a marketing orientation. This can be addressed in the context of both external customers10 and Although it has been accepted for many years that a market internal customers†. orientation is essential to the success of a business, it has not been proven in all b’ igure I: Stereotypical I)itfcrenccs Itetw~~~ hlarkrt-Oriented uncl I’ rotll,ct-Oriellletl IIH hlihn;rg:ers with Itesl~~ to Training Yrogr;rmmes 4’ lTITUDES Attitudes & PROCEDURES I’ ROI)IlCT ORIENTATION to cut costs and MARKET ORIENTATION Client needs determine training programmes. towards clients: They should be glad we exist. Trying bring out better programmes. Department interests. Focus Programme offering: provides courses that fit our skills & Schedule programmes we know the clients need. Interest in innovation: of costs: scheduled for is on technology and cost cutting. Focus on identifying A critical objective. new opportunities. Importance A number in the budget we cannot exceed. rcquircmcnts in mind. Number of programmes the year: Role of marketing Attendance Set with Ihc dclivcry Set with client needs and costs in mind. research: To determine client reaction if used at all. is good revision. To determine client needs and if they are being met. at programs: Fill all available places – repeating Select attendees according to their needs and coordinate this with other managers. Demonstrate clients. need satisfying benelits Promotion of programmes: Advise managers when their staff is to attend the next course. of course to contingent situations. Monopoly or regulated markets provide examples of nonmarket orientation. As the difference between a market orientation, and any one of many conflicting orientations possible, is accepted as the difference between unstable short-term success and stable long-term growth, it becomes of considerable importance to senior managers to push a market orientation within their company. Similarly, the importance of HRM has gradually gained credibility and importance, as managers have come to understand how it can contribute to the achievement of business success. There exists an increasing number of well known companies where superior HRM is believed to be a key factor in their success. We have seen the similarity in roles of the marketing and HR managers. The marketing and HRM processes both involve the creation and exchange of utilities. need to represent the interests of a client, against the narrow interests of another manager, may be conducive to the well being of the company but a source of open interdepartmental conflict. This conflict is difficult to manage and can detract from the effectiveness of the function and the organisation. Both functions require commitment and support from the CEO to succeed, and performance measurement is seen to be an important tool for building credibility within the company. The market orientation can be applied equally to either the marketing or HR functions when it is accepted that success is achieving organisational goals through delivering customer satisfaction. We will now consider how the HR manager can harness the ideas, and tools of the marketing function to more effectively contribute toward the organisation’ objectives. s THE HRM-MARKETING FUNCTION A We are concerned here with internal marketing – that form of marketing where both the â€Å"customer† and the â€Å"supplier† are inside the organisation. In this context we consider employees as customers or clients. These classifications are quite broad, and could be further divided into such groupings as the board, managers, supervisors, foremen, clerical staff, etc. The HRM-Marketing function can be described in terms of seeing managers and employees as in-house customers, viewing the tasks and activities performed by the HRM function as in-house products or services, and offering in-house or services that satisfy the needs and wants of managers and employees, while addressing the objectives of the organisation. 2 The reasons for believing marketing provides a useful framework for HRM depend largely on the congruences we have demonstrated between essential activities of the two functions. In addition to these congruences, there is a strong similarity in the constraints and difficulties facing either marketing or HR managers. Concepts and tools proven to be useful to the marketing function can also be applied to the benefit of HRM. The HRM function provides services or programmes to employees and management, which means it sells performances that directly influence business productivity. Internal marketing can help an HR manager to attract and hold the type of people a company wants, and get the best of in-house customers, the HR function can upgrade the capability of a company to satisfy the needs and wants of its external customers. Marketing management is the process of increasing the effectiveness and/or efficiency by which marketing activities are performed. Effectiveness refers to the degree to which organisational objectives are attained, while efficiency is concerned with the expenditure of resources to accomplish these objectives. This difference is eloquently expressed in the view that it is more important to do the right things (improve effectiveness) than to do things right (improve efficiency). 13 An organisation that is doing the right things wrong (effective but not efficient), can outperform organisations that are doing the wrong things right. Effectiveness and efficiency is also a concern of the HR manager seeking improved performance. MARKETING ACTIVITIES The marketing function in any organisation is concerned with a number of related activities which include: 8 Understanding of the market and competitive environment. Definition of the firm’ Mission. s Determination of the Target Market Segments to be emphasised. Developing integrated Marketing Mix strategies to accomplish this Mission in the selected segments. Implement Marketing Mix strategies and Control marketing activity. 8 8 8 8 This well known model of marketing function activities, which involves the above steps, is used as a basis for a discussion on internal HRM marketing. Market and Competitive Environment The starting point is for HR managers to gain a good knowledge of the needs and wants of the client groups served, the significant factors influencing the HR department’ operations, and identify the ‘ s publics’ which interact with the company. This process is market analysis and involves collecting information on the different client markets into a database. Market research should be used to identify internal client needs, wants and attitudes just as it can be used to identify the needs, wants and attitudes of external consumers or industrial buyers. For example, ‘ climate surveys’ concerning perceptions of remuneration packages, employment conditions and performance appraisal, and opinions of quality improvement programmes, provide direct benefits for the redesign and improvement of key policies, processesand programmes. There is also the positive effect on morale that flows from taking an interest in the views of employees. This channel of communication provides an early means for pin-pointing organisational breakdowns and problem areas. An important requirement before undertaking data collection is to adopt a commitment to face the issues uncovered, no matter how unpalatable. It is an on-going process requiring that issues be resolved in order to maintain credibility of the HR department at all levels within the company. To raise the expectations of client groups without delivering can generate strongly negative effects. Finally, market research can also provide a basis for monitoring the impact of programmes on employees, and check whether HR programmes are achieving what they were designed to achieve. This market research process sometimes suffers from a condition referred to as the â€Å"no-full-disclosure disease† 14. It manifests itself through people within the management hierarchy who fear the things threatening them may become known to others, and then used to their personal detriment. The extent of this problem depends on survey design and content. People interviewed tend to speak freely when given a chance to express their thoughts and opinions on HRM issues. However undertaking not to reveal the content of an interview under any circumstances, without prior approval from the person interviewed, is sometimes necessary in order to get at the real problems and issues. Whether use is made of questionnaires, personal interviews, informal meetings of managers, or group discussions, market research provides a clear means of identifying client needs and wants. It also provides the means for tracking performance. Mission The second step involves the development of a mission for the HR department. The corporate mission statement for an organisation is too broad to be meaningful for a specific business function, and consequently a mission statement should be specifically developed for the HRM function. It involves asking the questions â€Å"what is our role within the organisation ? and â€Å"what should our role be within the organisation? â€Å". Figure 2 provides an example of a HR mission statement based on one developed with a leading British service organisation. FiPure 2: Human Resource Mission Statement To develop and promote the highest quality human resource practices and initiatives in an ethical, cost effective and timely manner to support the current and future business objectives of the organisation and to enable line managers to maximise the calibre, effectiveness and development of their human resources. This will be achieved through working with managers and staff to: n Develop an integrated human resource policy and implement its consistent use throughout the organisation Enhance managers’efficient use ‘ human resources through the of provision of responsive and adaptable services Be the preferred source of core strategic HR services Provide high quality tailored HR consultancy Introduce methods to plan for the provision of required calibre and quantity of staff Ensure consistent line accountability throughout all areas within the organisation Assist the organisation in becoming more customer aware and responsive to changing needs Define and encourage implementation of an improved communications culture throughout the organisation Maintain an innovative and affordable profile for HRM n n n n n n n n At the HRM level the definition of mission does not have to be complex. It should provide a framework for explaining the HR department’ role and how it can help s he different levels and units of an organisation to co-ordinate their efforts to achieve the overall objectives of the organisation. Once the mission statement has been adopted objectives need to be formalised. Because objectives are not equally important, a hierarchy of potential services, programmes and projects should be put together. If possible these objectives should be operationalised – stated in terms that are specific, and which will lead to measurable end results. It is important to understand what needs to be accomplished, when the task should be completed, and how it will be decided that the task is completed. This process links very closely with the market research function which can be used to demonstrate performance against specific objectives. A function which provides a service, and deals predominantly in intangibles, requires tangible evidence of success in order to demonstrate competent performance, and help build credibility. Market Segmentation The third step is deciding which market groups should be emphasised. Market segmentation is a process by which we divide the total, heterogeneous group of clients into smaller, more homogeneous groups with similar needs and wants that the HR function can successfully satisfy. By developing specific services we can generally improve the effectiveness of our performance in satisfying clients. It may cost more to serve smaller groups, or handle problems requiring customised solutions. Because of this, there is sometimes a need to balance the level of customisation required to adequately solve a problem, against the benefits which might accrue to the organisation. This is very much a cost-benefit exercise. The characterisation shown in Figure 3 can be helpful for sorting problems into classes, each of which require different capabilities. At a high degree of customisation, there is increased demand for resources from the HR function. The HR cost to the organisation increases with an increase in the level of customisation. Programmes, or projects undertaken by HR typically involve longterm benefits with short-term costs, and given limited resources, this has direct impact on the HR department’ effectiveness. Quadrant 1 in Figure 3 represents the situation where there is need to fit a key programme to the specialised needs of a client group. A major company wishing to run an in-house strategic management seminar, enabling senior management to . Figure 3. CHARA CTERISING HR MARKETING PROBLEMS Programme l l oriented skills Client l l oriented skills standardised customising Importance of issue to organisation objectives I 3 s issue management skills needed 2 Buy-in-solution needs consultative skills 1 Fiexible approach skills 1 I l l control flows l l development project control skills needed need monitoring skills 31 LOW 4i HIGH required C Degree of customisation review and discuss current management thinking and practice, is an example. The CEO would perceive this to be of high value to the organisation, while requiring this process to fit closely with the business context. The programme-oriented task found in quadrant 2 is characterised by the opportunity for a high quality but standardised approach to be taken. For example, consider a betting agency involved in the conversion of operations from a manual to a computerised telephone betting system. There is a need to develop and implement a programme at low cost which will enable a smooth transition to the new system. Due to the large group of operators requiring new skills there is an opportunity to seek savings through standardisation. The importance of this issue means effective performance by the HR department is more critical. In quadrant 3 the degree of customisation required for a task is low – for example where factory staff are being given first-aid training. The content of a first-aid training programme will be fairly standard across a range of industries. Such a programme is not central to achievement of organisation objectives, and represents a situation where service delivery can readily be obtained from outside the organisation. Once the training programme was in place knowing who had attended the course, and monitoring the training process would be the key tasks. An increase in the degree of customisation required corresponds to an increase in the level of organisation-specific content, as shown in quadrant 4. Consider a retail tyre organisation which needs to train shop floor staff in the testing and servicing of car batteries. This more specialised course requires company-specific input, and an inhouse programme is the best solution. In this quadrant the need is for course development skills, a flexible approach, and the ability to manage the development process. Other examples are custom-designed employee retirement programmes, or surveys of work group satisfaction where there is a need here to design and implement a project with the specific needs of a client group in mind. Obviously most impact can be made by HRM focusing efforts in those quadrants involving problems of high importance to the organisation, but not involving significant short-term investment. This type of problem area, identified because the issues involved are considered central to the achievement of business objectives, will often be more able to attract support and adequate funding. Working in areas requiring a high level of customisation, which are also critical to business success, is the challenge facing HR. This is the direction in which HR requirements have moved due to the increased complexity of business, changing technology, and the shift from an asset management to operations management philosophy. Segmentation of employees on the basis of their needs and wants, as opposed to the segmentation of management clients, recognises the need to accommodate individual differences. This is the basis for concepts such as negotiable remuneration packages, employment contracts, flexible working hours, and job sharing. The techniques used for consumer segmentation by marketers can be applied directly here. It provides opportunity for companies to â€Å"lessen the influence of unions by placing greater emphasis on direct employee communication, in addition to, or instead of, industrial relations conducted in the traditional representative way†15. Developing and Implementing the Marketing Mix Once the tasks of determining the mission of the HR department and the target market segments to be emphasised have been undertaken, a marketing-oriented HR function will focus on the ‘ marketing mix’ The marketing programme is developed . ased upon a decision on marketing mix variables over which the HR manager has some control: designing the product or service, costing it, setting up a service delivery system, promotion of the product to clients, and gainin g commitment for proposals from management. Figure 4 illustrates the four elements of the marketing mix which need to be addressed. Whilst all elements need to be considered, two key variables – the design of the ‘ product’ (ie courses or services) and communications are especially important. These two key variables and their relevance for the HR manager are now reviewed. n Designing the ‘ Product’ . It has been pointed out that the process of a marketing department introducing a new product, and resolution of a complex long-standing problem by the HR function are very similar. Figure 5 illustrates this, and is based on Desatnick16 who argues that â€Å"as the contribution of HRM is less tangible and more difficult of end results, it is even more important to market it effectively. to measure in terms This implies taking the time to reflect, to position, to package, to merchandise, and to sell†. Thus the HR manager must get the maximum impact from each situation through careful Figure 4: The Four Elements of the Marketing Mix ELEMENTS OF THE MARKETING MIX FOR A COMPANY 1. PRODUCTS OR SERVICES 1. ‘ PRODUCTS (SERVICES, COURSES, ETC) 2. THE LOCATION AND DELIVERY MEANS OF SERVICES AND COURSES 3. COMMUNICATIONS WITH CLIENT GROUPS (PRIMARILY THROUGH DISCUSSION AND DOCUMENTATION) 4. TRANSFER PRICING AND EXPENSE ALLOCATION 2. PLACE (DISTRIBUTION) 3. PROMOTION (MAINLY THROUGH ADVERTISING AND PERSONAL SELLING) 4. PRICING FIGURE 5: COMPARING PRODUCT DEVELOPMENT COMPLEX HR ISSUE TO RESOLVING A Introducing the new produa (a 1 to 3 year cycle) DETER&MINE PRODUCT NEED FOR NEW I Resolving a complex HR issue (a 1 to 3 year cycle) DETERMINE NEED FOR NEW PROJECT, PROGRAM What is the cost of not resolving this nsue? What will be its impact on norms and vuua! What IS cost bcncrit value KOinrcmai diem! Eyk! lJlJTE POSSIBLE SOLUTIONS FOR 1 – Who wril buy it and why? How much will they spend on it? Whaf neeas will it sat&y? ISCREEN NEW PRODUCT ID&4 ( What impact will it have? Will it be profitable? Is it compauble existing produas? 1TEST MARKET THE PRODUCT [ What impact will it have on operauorr~! Who will manage and use the project! How does it iit with current proJects/ priorities? CONDUCT A PILOT PROJECT 1 Do internal clients find it useiui? Will they supponfpay! To what exrenr! Who mll oppose IL? Why? ;fEysNCE TO OTHER POTENTIAL How do prospeas vim the proaucr! What needs does it satisfy? Have we deslgncd the nght produa! / tiXAPsTO OTHER TEST .irc tkdings consistent! .tie there log8suc/quaiity problems! Did promotrons resuit in expccrea s3la! ( Is the project valid/reliable? Does it meet needs of ail company locations! Have the beneiits been property iommuxlLcarea? ASSESS OUTCO,ME IN ADVANCE ! Which funcuons are aifectco and how! Will it cause contusion! Have ttma. raourca dr costs been aeuuicd? .-NALYSE. ?IlEASURE. PROJECT T What tmpaa on other iuncuons! Detaucd buaga and plans. Have d impticauons been conslderca? /ESPA%D TO A NATIONAL LaIUNCH i : 1,MPLEMEM COMPANY WIDE i Does tne poremat ourwaqh nsics! . e promorlons ana follow-u! 3 ;iannea! .tie 10glsua ana supply lines rcaav? Have we mcxns ior ldcnufying scrwcc xooIcmr. ana dissausiacuons! Doa project add to HR’ crcntbtlitv! s Who wlii tram whom ‘ do wnat. snere. to when! Have system! we an eifecttve audit/evalUallOn Will the Issue really be resolved? management of those elements he can control. Developing a product or service for a client group is an activity over which the HR manager has a great deal of control, and consequently provides an area where management attention can be rewarded with maximum impact. H Communication. Communication represents promotional activity in the form of advertising, indirect publicity, and face-to-face selling which is employed by marketers to influence potential, or existing customers to behave in desired ways, such as to undertake the trial purchase of a product the firm has just launched onto the market. Promotion can also be used to influence employees to reconsider attitudes, to inform managers, or alter the way in which a particular programme is perceived by the clients to whom it is directed. The use of â€Å"publicity† through internal publications and other documentation can be used to provide feedback to employees on current issues, as well as enhance and reinforce the credibility of the research process. A well conceived internal promotional programme can have very positive effects on employees. It can motivate, educate, or help provide a sense of belonging. The famous Avis Rent-a-Car slogan suggesting that Avis employees â€Å"Try harder† was as effective for their employees as it was for the public image of Avis. This type of corporate advertisement primarily seeks to influence the perceptions of external publics, but management tends to forget these campaigns are also critically viewed by employees at all levels within the organisation. A campaign which lacks credibility with employees is not consistent with development of a positive organisational culture. Management should develop corporate communications which are consistent with the HRM objectives of the organisation. Simpler, less ambitious projects can also produce significant impact for the HR function. . Personal interaction with other functional areas can contribute significantly to HR marketing efforts. In situations where a service or programme is either partly, or fully dependent on the performance of employees for success, the communications and promotional activity should be concerned not only with encouraging clients to buy, but with encouraging employees to perform. commitment of both employees and management. The implementation and control processes represent the final step which involves the measuring of effectiveness and efficiency, taking corrective action, and iteration through the marketing planning processes. The well established marketing planning Success in business requires the literature† provides a framework to follow in undertaking this task. CONCLUSIONS The 1980s saw the start of a new emphasis on the HRM function. It has been pointed out that the reality is that a firm adopting ‘ HRM’ may simply involve a retitling of the old personnel department with no obvious change in its functional role, or it may be ‘ strategic HRM’ which represents a fundamental reconceptualisation and re-organisation of personnel roles and departments. 18 There are different models of HRM and this has importance for its evaluation. g The focus of strategic HRM encompassesall those decisions and actions which concern the management of employees at all levels within the organisation and which are directed towards creating and sustaining competitive advantage*O, but recent European research suggest that ‘ strategic HRM’ is still not widespread. Findings from the Price Waterhouse/Cranfield HR research project shows that in many European organisations HR strategies follow on behind corporate strategy rather than making a positive contribution to it; and although HR representation at board level is becoming more common, this does not necessarily bring with it involvement in key decisions. l Some firms have been able to integrate HR and strategy but to achieve this it usually requires a concentrated and multi-dimensional effort. ** The scope of marketing has traditionally been limited to the exchanges that take place between organisations and their customers. More recently this scope has been expanded to encompass the field of ‘ relationship marketing’ which suggests that 23 marketing principles can be applied to a number of ot her key markets, including internal markets within the firm. We argue that there exist compelling reasons for bringing the internal marketing concept to bear on problems faced by all HR managers, but the greatest value will be obtained in these firms adopting ‘ strategic HRM’ . The shift in organisational philosophy from asset management to operations management, the introduction of new technologies to some industries, and the increased strategic importance of managing people resources effectively and efficiently, has meant the role performed by HR managers demands a much higher level of competence and professional skills. Marketing provides an action framework, and a practical approach by which the HR manager can provide effective solutions to key corporate problems. This fresh perspective will bring marketoriented HR managers significant benefits. In spite of emphasis in this paper on the need for HR managers to deal effectively with the challenges they face, it must be recognised that much opportunity for the future status of HRM lies with the CEOs. Their task is to provide organisational vision, and many have still failed to recognise the value of strategic HRM in the present business environment. In spite of this, the HR manager must share the responsibility through not having convinced top management that HRM is strategically relevant to business success. Adopting a market orientation requires the HR manager to focus on the needs and wants of internal customer groups and to stimulate internal service. An investment in the marketing approach is an investment in people. REFERENCES 1. BUSINESS WEEK, â€Å"Human Resource Managers Aren’ Corporate Nobodies t Anymore†, 2 December 1985, p 58. 2. 3. CARLZON,J, Moments of Truth, Ballinger Publishing Company, 1987. REINCHELD,F F and SASSER, E Jr, â€Å"Zero Defections: Quality Comes to W Services†, Harvard Business Review, September-October 1990, pp105-111 and BUCHANAN, W J and GILLIES, C S, â€Å"Value Managed Relationships: The Key R to Customer Retention and Profitability†, European Management Journal, Vol 8, No 4, December 1990, pp 523-526. 4. BERRY, L L, â€Å"The Employee as Customer†, Journal of Retail Bunking, Vol 3, No 1, March 1981, pp 33-40. 5. BAIRD, L and MESHOULAM, â€Å"A Second Chance for HR to Make the Grade†, I, Personnel, Vol 63, No 4, April 1986, pp 45-48. 6. PETERS,T J and WATERMAN,R H JR, In Search of Excellence: Lessons form America’ Best Run Companies, Harper & Row, 1982. s 7. 8. KOTLER, P, Marketing Management, 5th edition, Prentice-Hall, 1984, p 4. COLLINS,B A, â€Å"The Friction Between Marketing and Finance†, The Australian Accountant, Vol 55, No 4, May 1985, p 45-48. 9. 10. MURPHY, P E and ENIS, B M, Marketing, Scott, Foresman & Co, 1985, p 16. PAYNE, A F T, â€Å"Developing a Marketing Oriented Organisation†, Business Horizons, Vol 31, No 3, May-June 1988, pp 46-53. 11. VANDERMERWE, and GILBERT, D, â€Å"Making Internal Service Market Driven†, S Business Horizons, Vol 32, No 6, November-December 1989, pp 83-89. 12. 13. Berry, ob tit DRUCKER,P F, Management: Tasks. Responsibilities, Practices, Harper & Row, 1974. 14. WEINSHALL, D, â€Å"Help for Chief Executives: The Outside Consultant†, T California Management Review, Summer 1982, Vol 24, No 4, p 47-58. 15. CUPPER,L G, â€Å"An Employer’ Viewpoint on the Use of Dialogue in Industrial s and Employee Relations†, Melbourne University Business School Association Journal, Vol 10, No 1, 1987. 16. DESATNICK,R L, â€Å"Marketing HRD: The Creditiability Gap That’ Got To Go†, s Training, June 1983, Vol 20, No 6, p 52. 17. MCDONALD, M, Marketing Plans: How to Prepare Them: How To Use Them, Heinemann, second edition, 1989. 18. See GUEST, D E, â€Å"Human Resource Management and Industrial Relations†, Journal of Management Studies, Vol 24, No 5, 1987, pp 503-521 and GUEST D, â€Å"Personnel and HRM: Can You Tell the Difference? â€Å", Personnel Management, Vol 13, No 1, January 1989, pp 48-51. 19. 20. TYSON, S V and FELL, A, Evaluating the Personnel Function, Hutchinson, 1986. MILLER P, â€Å"Strategic HRM: What It Is and What It Isn’ Personnel t†, Management, February 1989, ~~46-5 1. 21. BREWSTER, and SMITH C, † Corporate Strategy: A No-Go Area for C Personnel? â€Å", Personnel Management, July 1990, pp 36-40. For a US view also see: BURACK,E H, â€Å"Corporate Business and Human Resource Planning Practices: Strategic Issues and Concerns†, Organisational Dynamics, Vol 15, No 1, Summer 1986, pp 73-87. 22. BULLER, P F, â€Å"Successful Partnerships: HR and Strategic Planning at Eight Top Firms†, Organizational Dynamics, Vol 17, No 2, Autumn 1988, pp 27-43. 23. M, CHRISTOPHER, PAYNE, A F T and BALLANTYNE,D, Relationship Marketing. Bringing Quality, Customer Service and Marketing Together, Heinemann 1991 (forthcoming).

Wednesday, August 28, 2019

The Enlightenment Essay Example | Topics and Well Written Essays - 250 words

The Enlightenment - Essay Example With the development of scientific societies and academies, there has been considerable progression in science which has aided the contemporary world. Furthermore, the popularity of science increased in the educated population. People became aware of the philosophies, knowledge and theories. There were advancements in terms of medicine, physics and mathematics which have extended till now and ministered to the advent of various technologies today that were once only seen as a far sighted notion. There had been advancements in the fields of electronics, chemistry which then evolved into modern chemistry. Enlightenment science paved ways for rationality and empiricism. Enlightenment ideas educated people all over Europe. It also spread the knowledge of art and literature which changed the styles into more ‘neo-classical’ themes. However, there was some criticism that argued that the development of science made man secluded from nature and it contributed to unhappiness in m ankind. The era of enlightenment and its impacts on science are very vast. The enlightenment was a stepping stone between the medieval world and the world we live in today. Many institutions were developed and more importantly, the mindset of the people was changed. The age of enlightenment focused on the power of reason and the attainability of the Truth. (Mulder) Works Cited Mulder, H.

Tuesday, August 27, 2019

Strengths and Shortcomings of REBT Essay Example | Topics and Well Written Essays - 1750 words

Strengths and Shortcomings of REBT - Essay Example Human beings are dynamic beings and there does not seem to be a simple way they become emotionally disturbed, and there does not seem to be a simple way for them to be helped from feeling defeated (Ellis, n.d). The psychological issues which come up often arise from a client’s misperceptions, including his emotional underreactions or overreactions to unusual events or circumstances; and his dysfunctional patterns of behaviour also lead him towards repeating responses even if he knows he is behaving poorly (Ellis, n.d). The framework or model for the REBT is based on the ABC model where A=the activating event; B=the belief; and C=the consequent emotion which may include anxiety or depression (Philippe, 2010). The process may extend to include letters D and E which refer to disputing of irrational beliefs and effect (Stolear, n.d). REBT is based on the premise that our reactions are based on our unconscious interpretations and philosophies. We feel anxious or sad because we strongly believe that it is terrible for us to fail or be rejected (Ellis, n.d). We also feel hostile or angry towards other people because we believe that people behave unfairly towards us. For therapists in this field of practice, they often use the first few sessions with the client in order to place a finger on the main irrational philosophies which the client passionately adheres to. Afterwards, they attempt to show to the clients how these philosophies lead to emotional problems and inevitably, to clinical symptoms (Ellis, n.d). The goal of the therapist, in this case, is to uproot the client from such set philosophies and to try to replace them with more rational theories and hypotheses about themselves and the world around them; and eventually, to conceptualize how such rational theories can be used to understand the world and to de al with their issues (Ellis, n.d). There

Traditional Absorption Costing versus Activity Based Costing Assignment

Traditional Absorption Costing versus Activity Based Costing - Assignment Example In fact Geri and Ronen (2005) indicate that cost accounting systems do not normally command a high ranking in the hierarchy of most organisations, it is the information that they generate that plays a critical role in the performance of organisations and in the decision making process. The range of systems available and the claims made by the proponents of each have led to several debates. However, some of the arguments have some merits in as much as they allow for a better understanding of the methods that are being utilised. Some of the techniques and systems in use are of traditional management accounting domain while others are of the more recent strategic management accounting domain. Some of the criticisms that have been put forward in relation to traditional systems are that they fail to provide the necessary information that would improve the strategic decision making process (Johnson and Kaplan, 1987; Bromwich and Bhimani, 1989; Roslender and Hart, 2003). Suggestions like th ese are based on the perceived inability of the traditional systems to provide information that would make the organisation more competitive and therefore improve long run performance. In fact, Benjamin et al (2009) indicates that the inefficiencies of traditional systems especially in the area of absorption costing in coping with modern business environments have been of great concern. The gaps that are thought to exist as well as changes in the manufacturing industry including the move from being labour intensive to being capital intensive have provided the impetus for innovation in this very critical area of business (Benjamin 2009; Chenhall 2003; Lukka and Shields 1999). Johnson and Kaplan (1987) indicate that this change can be found in the application of ABC to manufacturing concerns. This paper looks at two forms of full costing systems - traditional absorption costing and the more recent activity based costing (ABC). Both methods take a different approach in assigning cost t o products. 1.1 Absorption costing Absorption costing has it roots in the manufacturing industry (Benjamin et al 2009). BPP (2011) indicates that the objective of this method of costing is to include an appropriate share of an entity’s overheads in the cost of a product. What is appropriate should be reflective of the time and effort that was used in the production of the product. The method becomes complicated when an organisation produces a mix of products and activities or resources used do not bear any relationship with the volume of items produced. Geri and Ronen (2002) indicates that the use of this method requires the allocation of a proportional rate of the fixed cost of production to units produced but which has not yet been sold (Geri and Ronen 2005). 1.2 Activity Based Costing Activity based costing (ABC) was developed as an alternative to absorption costing. (BPP 2011). This method of costing identifies the cost drivers of the activities of an entity’s prod uction process. Overheads are then charged to products based on how they utilise a particular activity. 2.0 Literature Review This review while critically assessing the literature examines the features of two costing methods and looks at the justification for their use. It also provides a comparison while it examines the advantages and disadvantages of using