Gerontology Term Paper Example | Topics and Well Written Essays - 2000 words

Gerontology - Term Paper Example The sociological components envelop issues, for example, singular relations with specific societies, rules just as viewpoints that bring or cause the human progress to show up all together. As per researchers in natural and related fields, maturing process starts, promptly; an individual begins to live with the improvement of specific structures that don't show up before an individual is conceived. During the maturing movement, the bodies and brain begins advancements until they arrive at a period that they are being viewed as adult (Hogstel, 2001). In the early long periods of development and improvement of people, different variables influence the degrees of advancement with respect to the substantial and mental turns of events. The elements that impact the manner in which individuals create both intellectually and clairvoyantly incorporate hereditary qualities, and other individual characteristics, family foundations and other related components. Correspondingly, the movement thro ugh different degrees of advancement, for example, adulthood increase a lot of impacts from singular wellbeing, outlooks and practices concerning different parts of presence. In this manner, maturing can't be taken as a clear procedure limited to substantial wellbeing and loss of fitness. Maturing can be viewed as a complex methodology that is ascribed to numerous elements including the individual and social components. Throughout the years, the matter of maturing has gotten a lot of consideration as clear with the expanding enlightenment of wellbeing and social specialists concerning matters of maturing. Additionally, inquire about has been performed concerning the maturing bunch along these lines introducing reason for comprehension and managing matters related with maturing (Hogstel, 2001). The exploration directed concerning maturing helps wellbeing laborers, and related experts to oversee or deal with people at the mature age, and offering answers for different issues that emer ge with mature age. As of late, gerontological nursing has notably procured the required pushed in the nursing discipline with the various instances of maturing bunches combined with broad research. In doing this, various difficulties displayed inside the gerontology field can be successfully overseen through procurement of fundamental data concerning this populace (Hogstel, 2001). By the by, the nursing part had encountered issues in taking care of this segment of the people since little data and offices to offer the administrations and trainings are accessible. Comparable to nursing combined with gerontology, different terms are misused conversely so as to draw out the relations between the two ideas. As indicated by nursing geriatric nursing is thought of, an idea that worries treatment old people encountering medical issues. Geriatric nursing can likewise be ascribed to the examination of sicknesses and other medical issues that influence the mature age, just as, their ensuing i nvestigation and treatment. In geriatric nursing, extensive accentuation is applied in the criticalness of social and mental elements during the treatment of individuals encountering different issues in their mature age. As indicated by geriatrics, the ways of life showed by people at their mature ages significantly influences their wellbeing status suggesting that upgraded and observed ways of life can serve, as apparatuses, to reduce certain medical issues (Hogstel, 2001). Interestingly, gerontological

Applications Essay Example | Topics and Well Written Essays - 250 words

Applications - Essay Example Along these lines, presentation of the UGVs will assist the office with reinforcing the security of its secret bundles while in travel. The mechanical innovation will be helpful at the NIPR, SIPR and JWICS levels. The NIPRNet will essentially be contingent upon rapid of the UGVs for transportation of information records to the central station so as to permit quicker depending of information over the system. The data handed-off over the system isn't classified however quicker dependence would empower the private clients to pick up the important data advantageously. Then again, the NIPRNet would profit by the UGVs through exploiting both their speed and high security of records while in travel. The system manages exceptionally classified data that must be made sure about viably while annihilating all escape clauses to security including human blunder. In this manner, the UGVs will be relied on to ship manual documents to the office structures for viable sharing of data over the system. At last, the JWICS will profit by the UGVs through making sure about viable sharing of material assets by the Department of Homeland Security, Department of Justice, Department of Defense and Department of State. This factor will guarantee quicker and solid sharing of profoundly touchy ordered materials between the

Social Networks and Social Justice - Free Essay Example

The phenomenon of the hashtag was first utilized on Twitter over a decade ago. (Hitchings-Hales and Calderwood 2017) It has helped handle worldwide campaigns to bring issues to light of sexism, inequality, sexual abuse, and strife. Hashtag activism encourages brisk reaction to imperative events with only a couple of tweets, Facebook posts and instant messages. For dissent coordinators, online networking is a quick and simple approach to make the platform, and that makes it simpler for individuals to gather. (Jamarillo 2017) The National March Against Rape Culture is grasping the hashtag activism by using the hashtags, #NMARC2018 and #SAAM which are trending on social networking sites such as Twitter. According to Meg Cale, There are numerous reasons why social activists are concentrating on advanced media to spread their message, yet the primary reason is that it separates the conventional obstructions to activism; access, time, and money. (Cale 2017) The Internet is making the world more interconnected. It can likewise simplify the research procedure; simply composing a couple of keywords into Google and an extensive number of results fly up inside seconds. A standout amongst other things is that digital media improves activism by showing social causes to individuals who arent actually searching for it. Also, not every person has room in their busy schedules to take part in traditional activism. Supporters can frequently contribute online considerably simpler than when disconnected. For instance, sharing a news article on Facebook can grab the attention of many individuals. Because of lower time duties, a significantly larger amount of supporters can be pulled in while empowerin g an high state of engagement from individuals who dont think about themselves as activists. The National March Against Rape Culture is an ideal case of utilizing online networking to shed light on rape culture. Supporters can donate directly to the events home page; they may share information on the event on Facebook, Twitter, and other social media networks; can take part in a one-day event that includes a low level of effort; and can focus on bringing attention to a specific cause. Social justice campaigns, like the National March Against Rape Culture, are the tools currently being used by activists to tell their story and bring about social awareness and possible change. Their ultimate goal is to cause the effect by engaging thousands of like-minded individuals in the fight for an unprejudiced and unbiased world in which to live. They are a forum for fairer laws, affordable healthcare, driver safety, drug free/tobacco free children, child labor laws, and even sexual abuse. The campaigns are diverse, covering a range of issue areas from education to the environment to social justice. They empower citizens, protect the environment, and advocate for women and girls across the world. Many are even gaining national attention through the support of media celebrities. To improve on the goal of reaching a larger audience, NMARC can develop a news release to send to News Stations and Talk Shows such as ABC and Ellen as well as a Social Media News release and Video News Releases. An effective strategy that would make the campaign more effective is the use of celebrities as spokespersons which would grab the attention of the media. NMARC can also create a free app that gives exclusive information about future events and shares places to go, such as support groups or professionals to see if you or someone you know is affected by sexual assault. I look forward to reading about its impact on the issue of rape culture in future legislation. Regardless of how we feel about social justice campaigns, they are here to stay. Activists must take full advantage of the opportunities they provide and be strategic about how to call attention to their cause. I believe the National March Against Rape Culture is a perfect example of an effective social justice campaign. While taking strides to one day achieve its goal of putting an end to rape culture, The March does achieve its goals of bringing awareness to the issue of rape culture, specifically sexual assault, connecting assault survivors and their allies to like-minded individuals and giving those involved a sense of community and safety. NMARC has already raised over $100 through their GoFundMe page, has over 100 followers on Twitter, 988 people expressed their interest in the March through the NMARC Facebook Event, 142 people liked the NMARC Facebook page and 145 people followed the page. This information can be found on the NMARC GoFundMe page, Facebook Page, and Twitter Page. The March has also added to the increased amount of awareness surrounding rape culture, specifically sexual assault. With posts shared to the personal social media accounts of the individuals who attended or supported the March, especially those that used the hashtags used by NMARC, the NMARC gained attention which in turn provided more awareness to the social issue of rape culture.

Taking a Look at Special Education - 879 Words

Special education is an ethically and politically complex area of professional education (Paul, French, Cranston-Gingras, 2001). Critics have claimed that special education does not benefit student with disabilities and should be renounced for ethical reasons (Gartner Lipsky, 1989). Others assert that special education is unethical because it stigmatizes and segregates minority students and violates the rights of children (Grossman, 1998; Granger Granger, 1986). On the other hand, proponents of special education point to the effectiveness of intensive interventions in the area of reading (Wanzek Vaughn, 2007), as well as literature reviews which have found special education services contribute more to the academic achievement of students with learning disabilities and emotional disorders than general education classrooms (citations from Fuchs). Although the overrepresentation (and underrepresentation) of certain minority populations is an ongoing concern for the field of special education, the National Association for the Advancement of Colored People (NAACP) have long supported special education initiatives as long as the identification and labeling of students is â€Å"based on need, not race† (Dismantling the school-to-prison pipeline, 2005). The debates over the effectiveness and identification of students with disabilities highlight a couple of the ways in ethical issues underlie special education. Yet, this is only the tip of the ethical iceberg. Issues of ethicsShow MoreRelatedSpecial Education Reform : Special Educational Education958 Words   |  4 PagesSpecial Education Reform The Education system in America has had a lot of improvement over the years. Given the opportunity to the divers’ society to enhance their level of education to a higher level. It also has given the educators the opportunity to advance their skills and express their knowledge to their students as well. They were able to do all this with the assistance of the Federal Government. Truscott et al,(2004) were concerned with the decision making that may affect studentsRead MoreEducation of Special Learner1171 Words   |  5 Pages2015 Mark Mendez Special Education and the Implications of Attitude, Litigation, and Legislation A person’s initial reaction when they see a child with special needs is typically compassion; however that is not and has not always been the case. For this very reason the federal and state governments have put into action certain laws to protect these children and their families. There is always room for improvement but it is a good start and has helped with providing education to fit the individualRead MoreOnline Learning Vs. Traditional Classroom Education1660 Words   |  7 Pagesschool online and at personal convenience is an option that many high school and college students have difficulty passing up. In today’s education system, students have the option to attend school in a traditional classroom setting or attend online in the comfort of their own homes. Both options have their benefits. However, in most cases, a traditional classroom education better prepares students K-12 for their futures by encouraging self-discipline and communication between teachers and peers. OnlineRead MoreThere Are A Lot Of Different People Within The Education877 Words   |  4 PagesThere are a lot of different people within the education field, and with the different people comes differences in opinions. While there are a lot of opinions I agree with, there are also some that I do not. Two people’s opinions who I definitely do not agree with are Trump and his Secretary of Education, Betsy Devos. Her views are harmful to schools, educators, and students. I disagree with most, if not all, of what she says but especially her views such as privatization and school choice, puttingRead More Assessing and Evaluating the Special Education Student Essay621 Words   |  3 PagesAssessing and Evaluating the Special Education Student Assessing and evaluating students, as a teacher, carries many burdens in how one will do this fairly and honestly. The ability to assess and evaluate the special education students will be a very difficult thing to do, as each of these students has unique circumstances into how the student will be evaluated. I can foresee that grading is going to offer a difficult test in the classroom. I believe that the heaviest burden is going to be inRead MoreUsing A Mixture Of Professional Resources Essay866 Words   |  4 Pagesas well as research (e.g. peer reviewed and published journal articles). Most of the articles I will be taking are from the UBC Library, specifically the databases ERIC (EBSCO), Education Source, and PsycInfo. I will also try to find other sources such as curriculum documents, policy documents, or any useful and relevant online videos or websites if applicable. As recommended, I will also look into inclusion information written by Faye Brownlie and Shelley Moore, two lo cal educators who are veryRead MoreThe Importance Of Discipline And Discipline Problems1185 Words   |  5 Pagesthe rights of anyone or keeping them from being able to receive a free appropriate education. This week interviews were conducted with April Thering, elementary assistant principal and Raymond McCall, high school assistant principal. Questions were asked about the discipline of special education students and the results will be discussed in the following paragraphs. When disciplining a student, they have to look at each student individually. What works for one student may not always work for anotherRead MoreI Attend The University Of California938 Words   |  4 Pagesunits of minor coursework in Education. This coursework laid the foundation for future academic coursework in education. While the coursework was mainly focused on education theory and reform, I completed a course in instructional pedagogy which included practicum hours at an alternative charter high school in collaboration with Santa Cruz City School and Cabrillo Community College. My overall GPA at UC Santa Cruz was a 3.5 and my GPA in my major coursework was†¦(LOOK THIS UP) After graduating fromRead MoreBeing A Special Education Teacher879 Words   |  4 PagesI am studying to be a special education teacher they go â€Å"wow you must be a really patient person.† I feel like it takes a special person to have the passion and patients for these children. This course has made me more excited to be able to move on next semester and start my clincincals. My attitude towards individuals with special needs at the beginning of the semester was described as â€Å"assisting them in daily life.† My beliefs have not changed, being a special education teacher you will be withRead MoreCoordinator Interview Essay examples1243 Words   |  5 PagesSPE-350 Special Education Litigation and Law September 23, 2013 Angel Barkel Least Restrictive Environment Interview Lynne Smoak is the coordinator for our district in the special education department. She has been with our district for over 25 years in special education. She became the coordinator in 1994 and she feels that all our students should feel that they are important and that their education is important. Lynn graduated from Salisbury University with a Masters in Special Education

Child Labor Childhood, Emotional, And Spiritual...

Child labor can cause children to have mental, emotional, and spiritual development for the children. In 2012, 44.6 million children of Asia are working at factories at the age of 5-17. At the same year, 11.6 percent of the children from China were in child labor at ages 10-14. Child labor affects the child’s education, which will cause them to be uneducated which will also affect their future. Some of the children in child labor might even die because they do not get enough sleep and does not get full each meal because of dangerous working conditions. Some children wake up early to work but does not stop working until very late at night. Children do not get the pay they deserve even when they are very poor and needs these money for their family. Many children are in child labor because their families are poor and can not afford for them to go to school, which will affect their education and also their future. Most of the children who are in child labor live on the countryside , which is poor. Families in the countryside do not have enough money to pay for health care or might not have enough money to raise a child. Many families in this situation would choose to sell their children to factories or to work as slaves. After the child is sold, the family members will not know how much pain the child is in. If the child did not listen to the owner, the child would get punished, either whipped or be beaten hardly with a shovel. Children who were in child labor lived in a small,Show MoreRelatedChild Labor : Childhood, Emotional, And Spiritual Development For Children Essay2793 Words   |  12 PagesChild labor can cause children to have mental, emotional, and spiritual development for the children. In 2012, 44.6 million children of Asia are working at factories at the age of 5-17. At the same year, 11.6 percent of the children from China were in child labor at ages 10-14. Child labor affects the child’s education, which will cause them to be uneducated which will also affect their future. Some of the children in child labor might even die because they do not get enough sleep and does not getRead MorePoverty, Child Labor, And Child Hunger1628 Words   |  7 PagesThe social issues that are currently happening in today s society are children in poverty, child labor, and child hunger. Children in poverty is a typical social issue occurring in society today. â€Å"More than 16 million children in the United States – 22% of all children – live in families with incomes below the federal poverty level† (â€Å"National Center For Children In Poverty,† n.d.). The federal poverty level measures the amount of income a family takes in per year. It varies depending on the numberRead MoreFather s Role As A Child s Development1478 Words   |  6 Pagesbeing very important to a child s development and brings out positive benefits when they’re actively involved. A father who is involved ensures a sufficient amount of cognitive ability, supports the child s educational achievements and awareness of overall health and social behavior. Fathers are more than just the second adult in the home. When involved fathers, biological or not, they bring positive benefits to a child that no other person is likely to bring. A child without a father figure i nRead MoreHuman Trafficking Is A Problem Within The U.s. Essay1617 Words   |  7 PagesHuman Trafficking Human Trafficking is a problem within the U.S. and Globally. Human trafficking is the trade of humans, most commonly for sexual slavery, forced labor, or commercial sexual exploitation for the trafficker or others. This may involve providing a spouse in the context of forced marriage, or the withdrawal of organs or tissues, including for replacement and ova removal. Human trafficking can occur within a country or trans-nationally. Human trafficking is a crime against the personRead MoreWhat Happens During The Prenatal Period And The Early Years Of A Child s Life2315 Words   |  10 Pagesyears, interactions with parents, family members, and other adults and children influence the way the brain develops, as do such factors as nutrition and environmental safety. Although it is never too late to improve health and well-being, what happens during infancy and toddlerhood sets the stage for the journey through childhood, adolescence, and adulthood. Pre-Natal Period The first stage of labor encompasses the onset of labor to the complete dilatation of the cervix, and is subdivided into latentRead MoreChild Abuse in India2816 Words   |  12 Pagesurban poor in India are forcing growing numbers of children to toil often in subhuman conditions. They are deprived of their most basic rights as children, including education and a joyful childhood. Most have never been to school or dropped out at very youngages.despite of the fact that 9% of the world’s children live in India. 42% of India’s total population are aged below eighteen.India is home to almost 19 percent of the world’s children,child protection has remained largely unaddressed. In manyRead MoreThe Median Household Income2085 Words   |  9 PagesManagement and Budget, â€Å"using the consumer price index, the average income for poverty for a family of four was $23,492† (www.CongressionalDigest.com 13). In 2012, 21.8% of children under the age of eighteen lived in poverty, (16.1 million) (www.CongressionalDigest.com 13). â€Å"The U.S recession has pushed the number of poor children to the highest level since 1994† (Duncan, Kalil, and Ziol-Guest 28). A small segment of the population of top earners are doing far better than they ever had before whileRead MoreResponsible Parenthood2167 Words   |  9 Pagesaspiration of the family and children. The size of a family should be a shared responsibility of a couples or parents based on their available resources and the standard of living they wish to achieve. The family, in its varying forms, constitutes the primary focus of love, acceptance, and nurture, bringing fulfillment to parents and child. Healthful and whole personhoods develops as one is loved, responds to love, and in that relationship comes to wholeness as a child of God. Importance of havingRead MoreChildren s Lack Of Protection Essay2391 Words   |  10 PagesVulnerable children Introduction - children vulnerability and Marginalization in this era are big problem in the country. Many issue related to children Vulnerability and Marginalization as that children poverty, discrimination, violence, child abuse are broad theme. Now should need care and protection while abuse and violence, child sexual abuse, streets children, children living with AIDS, child in armed conflict, girl child, children with disability, children affected by substance abuse, birthRead More Child Labor Essay example1876 Words   |  8 PagesChild labor is considered as a form of child abuse, it being the exploitation of a child’s rights and freedoms. Therefore, child labour is when underage children are employed, this happens because a child labourer is paid less than an adult labourer. Consequently employers have more children working for them because they spend less paying the children. â€Å"Child labor usually means work that is done by children under the age of 15 (14 in some developing countries) that restricts or damages a childs

Case Study on the Success and Decline of Starbucks free essay sample

Starbucks faces a number of challenges it must grapple with. Due to its rapid growth it has had difficulties maintaining a lean and efficient bureaucracy, and also remaining focused on the customer. To name some of the challenges in their Annual report of 2007 the CEO Howard Schultz talked about ‘slow costumer traffic’ in the USA and assured that â€Å"We understand the challenges we face, and we know that we have the ability and experience to overcome them† (Starbucks 2007 p. ). The companys core objectives, according to its latest annual report, are maintaining respect for its brand by both expanding its physical reach and product portfolio, and focusing on remaining an employer of choice. (Starbucks 2009) The following case study aims to take a closer look at the factors involved in the success and decline of Starbucks during the last decade including the period of the economic downturn as well especially as a company which operates in the service sector. We combine a qualitative approach with multiple sources of evidence using secondary data. First we look at the company in general and its background. We then take a closer look at the success factors of service industries in general. In the main section we deal with the case description, as well as the data and methodology involved. We use a SWOT analysis to present our results and reach conclusions. 1 CONCEPTS AND DEFINITIONS The key words in this research are success, decline and factor as highlighted in the research question. In order to make the readers of this paper understand better the purpose of this study we have defined these terms. The Merriam Webster online dictionary describes success as a favourable or desired out come and it further on describes decline as turning away from a straight course or to tend toward an inferior state or weaker condition. A factor in this paper has been described as anything that actively contributes to the production of a result or outcome. In order to evaluate Starbucks the evaluation processes consist of two variables: organizational performance data and a benchmark that creates a framework for analyzing the data. For organizational information, we focused on the outcomes of its performance, but also including input/ environment/ process/ output- to have a comparative framework for analysis. Starbucks’ outcomes are directly related to the public purpose of the organization and in defining success or failure we look at how effective they are as determined by outcomes. It is very vital to know what value Starbucks provides and its best practices and in doing so an evaluation on the internal operations was done by comparing its core process performance to the most effective and efficient process in the industry. 2 JUSTIFICATION OF THE STUDY The purpose of this study is to identify the factors that led to Starbucks’ success and decline over the last ten years. Starbucks has to compete with other coffee retailers in the world, most of which have a diverse product portifolio in the service industry. The principle competitors have been mentioned in the SWOT analysis done below on the company, and the nature of industry has been critically analysed keeping in mind the marketing mix as well. Starbucks operates in a turbulent environment so it’s critical for it to promote and position itself as a market leader offering exceptional service quality but this does not exempt it from the many traps that lie along the way in terms of being complacent and also some core rigidities which may result thereby adversely affecting its operations as is the case with many companies. A strong case is built on Starbucks especially looking into the fact that it is considered to be a market leader in the coffee industry, its story has been surmount to what is typical of any leading company facing competition and also economic crises but more so importantly in the equation how to handle the pressure. Factors along the way are determined as to why its performance can be considered successful or in the decline mode. The theory looking at customer focus, orientation, how to satisfy a customer and also on the service industry gives us reflective material to better make judgment on Starbucks. The study not only brings out the pitfalls but also critically looks at how the company mitigated those pitfalls by seeking an approach that seeks to improve quality and performance which met or exceeded customer expectations but at the same time stressing that constantly innovating and being aware of societal trends is a company’s way of dealing with these pressures and thereby maintaining an optimal performance. In addition to intangible products, companies in service industry often tangible products to support their main offering. A coffee shop is a good example of that. Even though coffeehouses sell coffee, their main product is to sell pleasant experiences and services. In order to identify reasons for failures in service industry, the key factors of success must be found. Reasons for company’s success or decline can be studied by using so called SWOT-analysis which is briefly presented next in this text. Another way to investigate success and decline in service industry companies is to pay attention to strategic choices of the company. The key points of these are also handled in this text. Customer satisfaction and other factors related to that are also vital for success of businesses in service industry, and therefore these topics are also discussed in this text. 2 Strategy Formulation in service industry According to Porter’s generic strategies, there are three options for companies to form their strategy. Companies can seek for overall cost leadership, use differentiation or focus on specific narrow market segment. Overall cost leadership means simply lower prices than competitors. Differentiation means that company tries to achieve superior performance in an important customer benefit area valued by a large part of the market. By choosing narrow market segment – in another words focusing – company gets to know these segments intimately and then pursues either cost leadership or differentiation within the target segment. (Kotler, et. al. , 2009, p. 56 Differentiation is important way to stand out from other operators. Differentiation is essential in achieving good brand – to be branded products must be differentiated (Kotler, et. al. , 2009, p. 376).

Maverick Lodging Case free essay sample

The balanced scorecard has several attributes, such as tracking financial performance, tracking nonfinancial measures and communicating franchisees and owners objectives of growth. For financial performance, according to Exhibit 7, the Maverick Courtyard has 3. 77% growth rate, Maverick Fairfield Inn has 2. 2% growth rate and Maverick Residence Inn has 3. 5% growth rate. For flow-through flexible budget, both Maverick Courtyard and Maverick Residence Inn have good score while only Maverick Fairfield has unexpected score. As a result, the financial performance is generally good for the company. However, nonfinancial figures indicate the company’s customer service quality is declining. According to guest-satisfaction score in Exhibit 7, all three hotels’ scores are lower than market average scores. The company has higher comprehensive audit performance than last year’s and employee turnover is decreasing. Although the company has some unexpected performances, it develops well in year 1999. Analysis of Maverick’s value-added proposition Maverick lodging companys objectives are increasing operating profit and market shares by enhancing customer satisfaction. We will write a custom essay sample on Maverick Lodging Case or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page By implementing the balanced scorecard, the company is trying to increase financial yield, control profit and flexible budget, improve internal business control, stimulate performance of hotel management, facilitate communication between principals and agencies and start learning and growing processes. However, the balanced scorecard has several problems and makes it hard for the company to reach its goals. The first problem is that the balanced scorecard is hard for hotel level managers to understand. Although Baum tried to make it easier to understand, the scorecard still has many elements and some of the financial figures and complicated measurements are hard for entry-level managers to understand. For example, the colors and points system is complex because it is difficult to connect colors and points to the bonus points and the 40% multiply factor may cause managers confusions. Since it is hard to understand, the scorecard would have problems on acceptance and the implementation process would be difficult. As a result, the scorecard would not reach the maximum effectiveness and efficiency. The second problem is that the scorecard contains uncontrollable factors for managers. For example, managers performance will be measured by comparing the budgets and actual expenses. However, hotel level managers have no right to determine the budget and this measurement is unfair. As a result, many managers would be reluctant to accept the scorecard. The third problem is that the scorecard is only implemented at the hotel-general-management level. As stated in the case, the hotel-general-management is the last level of the company management and they have no right to discuss the components of the scorecard. In addition, the implementation process lacks communication between different levels of managements. As a result, the scorecard represents the top managements thoughts and may not be suitable for the bottom level management. Also, the lack of communication may cause hindrance for accepting and implementing the scorecards. Flow-through Flexible Budget The company applies the flexible budget in order to achieve target budget and generate high profit. The top management of the Maverick Lodging set the original budget at first. After one fiscal year of operating, the management gets the actual data of revenue and expense. The management would then make reforecast target, which is the flexible budget, to measure the performance of each hotel. For the variable costs and the variable revenues, the company uses drivers and actual quantity to determine the value of flexible budget. However, the fixed elements and the uncontrollable expenses stay the same as original budget. After the calculations, the company can acquire controllable profits and house profits for both actual and flexible budgets. Based on the results, top management calculates the percentages of actual controllable profit divided by reforecast controllable profit. According to Exhibit 3, the company firstly determines whether the performance is low, base or high by viewing house profit percentage. House profit percentage that is lower than 90% indicates low performance, 90%-105% indicates basic performance and higher than 105% indicates high performance. After determine level of performance, the company uses the flexible budget controllable profit percentages to determine the color rankings of managers. Changes for Balanced Scorecards According to the analysis above, the scorecard does not align with the company’s overall objectives. As a result, the company can make some changes to modify the scorecards. Firstly, the company should simplify the scorecards procedure to help managers understand and increase acceptance. For example, the company should delete the color and points system, and add some straightforward methods to determine the managers’ performances. Secondly, the company should eliminate the uncontrollable factors in scorecards. For example, budget comparison should be deleted because bottom level managers have no right to determine the original budgets. Another way to solve this problem is to let bottom level managers plan for their own budgets so that they have the power to determine the original budget. In addition, since the customer survey is complicated and time-consuming for customer to fill in, many customers would not complete the survey. As a result, the company should consider simplifying the guest-satisfaction survey in scorecards to attract more attendance for the survey. The third alternative the company can take to change the scorecards is to let all level managers discuss the properties of the scorecards and implement the scorecards measurements in all level managers. Since the bottom level managers cannot determine the components of the scorecards, the acceptance and implementation process would be difficult. The scorecards process would be fairer if all level managements apply the same measurements.