BPR and TQM in Commercial Construction Industry

The commercial construction industry is the largest component of construction industry in United States. The business started to gain popularity in the 1990’s as the strong economic growth lead to strong demand toward the services in the industry. Companies worked within the industry vary from small contractors who have annual revenue of $1 million, until the multinational corporations whose profits exceeded $1 billion each year. The industry is a little different with other components in the construction industry.For example, commercial construction cannot rely on shrinking interest rates to prevent the downside of an economic surge in the early 21st century. As people started spend less on new construction works, the industry degraded. Commercial construction is a competitive industry. Contractors generally employ sub-contractors, which can be divided into two types, â€Å"group-up work† subcontractors and finish-out work† subcontractors. With stricter regulatio ns and more specific demands from the consumers, business becomes more challenging for everyone.Projects become more complex and time constraints become more demanding. All of which lead to considerably smaller profit margin in the end. Dealing with these challenges, players in the commercial construction industry are desperate for a radical solution, one that will deliver them competitive advantages to survive the all the challenging demands. In this paper, I am providing two alternatives of solution for the commercial construction industry. The first alternative is Total Quality Management (TQM) and the second is Business Process Reengineering (BPR).Both of these alternatives are worldwide known managerial concepts designed to improve the quality of corporate processes. II. Challenges in Commercial Construction Industry Before we discuss how TQM and BPR could help companies improve their processes, I will elaborate some of the challenges in commercial construction industry that ne ed to be addressed. II. 1. Highly Cyclical Demands The commercial construction business is highly affected by the health of US economy. Surges and downturns have direct contribution toward the increase or decrease in revenues, expenses and profits.Economic trends also define the direction of the business. Some commercial construction companies try to tackle the issue by developing multiple specialties. However, the fixed cost invested in all of the specialties is nevertheless burdening the business. Furthermore, by having multiple specialties, companies have to manage costs more carefully to maintain profit in each one. II. 2. Uneven Revenues and Expenses Contractors of commercial construction are demanded to have considerable amount of working capital at their disposal at all times. This is important due to two reasons. First, the price of raw materials fluctuates constantly.Second, clients of the business could decide to pay at random intervals, without considerations of contracto rs’ requirements. In large projects, the cash flow is even larger and thus created the need for careful cost management. II. 3. Availability of Skilled Personnel Personnel availability has always been an issue in the construction industry. This is due to the poor image of construction workers all over the globe. Nevertheless, with the increasing complexities of construction work and the need for more skilful construction workers, the issue of personnel availability has never been so important.Management cannot afford to use unskilled labor to fulfill complex demands from clients. Thus, training periods and becoming more important and also cost management to perform quality training sessions. II. 4. Consolidation of Projects With the increasingly high competitive pressure, many contractors decide to submit to consolidation process, and other contractors fall into the role of sub-contractors. This created an unexpected risk. As construction contracts becomes fewer and larger, c ash flow management of each project becomes a lot harder to manage and financial risks of each project also increases.Today, many commercial construction companies depend of only several annual contracts for most portions of their revenues. II. 5. High Insurance Costs The commercial construction business is characterized by high insurance cost. Contractors are demanded to pay high premiums for many insurance policies, including general liability, workers insurance, etc. This insurance problem is worsen by the material and installation defects issues and unqualified workers. Thus management cannot afford to have poor bookkeeping and cost management. II. 6. Investment in TechnologyTo serve the increasing demand for unique and modern feature of constructions, contractors in the commercial construction business must invest more heavily in high technology. This poses as another challenge for contractors because prices of equipment are also become more expensive and more vary. Contractors would need to make more capital investment management more diligently and more carefully. (â€Å"Industry Overview†, 2006) III. Total Quality Management Total Quality Management is a company-wide approach to quality improvement in corporate processes and activities.The concept has become a way of doing business for companies in various industries all over the globe to improve the quality of corporate processes in all departments and functional areas. Despite to the large nature of differences in corporate processes in different industries, Total Quality Management defines several functions that have become common features of all managerial structure. These defined corporate functions will then become the focus of process improvements. The common functions that become the center of attention in TQM are: 1. Serving customersThe focus of all companies whether they are manufacturing or services companies is to aim for their customers’ satisfaction. In the basis of this pr inciple, management must understand that categorizing business into manufacturing and service are actually senseless. The more important thing to achieve is clearly identifying specific customers of the corporation and also their needs and preferences. TQM invites corporate managers to revitalize focus on this particular activity through market researches, surveys and other studies. Management must constantly learn about their customers 2.Top Management Role in Quality Improvement All business reforms started with the top managers and can only be maintained by constant and sufficient participation from the top managers. This includes quality management efforts. Top managers have the key function of providing direction and motivation for their subordinates. Employees will only participate when they already understand the importance of performing improvements. TQM invites managers to understand the crucial nature of their actions in quality improvements and thus, making the necessary adjustments to achieve the defined targets.3. Employee Participation After ensuring top management are doing their part in the quality improvement process, TQM takes us to focus on employees and how they have participate in support of the effort. Employees are the final station where products and services are still in the organization’s control. Thus, if they have sufficient commitment not to allow the spread of poor quality products and services, then there would be little chances that customers will ever discover unsatisfied products or services delivered to them. 4. Identifying Quality Issues and Developing SolutionsEvery company has a system designed to discover poor quality. The system is generally built from a cross section of various functions within the organizations so that their combined attention will be able to identify quality defects more diligently and furthermore, suggest possible solutions. TQM invites managers to take advantage of the system and focus on dev eloping their potential into maximum. In the new quality system, top management must also take part in defining quality defects, discovering existing opportunities for improvements and formulate possible solutions. 5.Employee Training and Employee Management Even the most highly automated companies require skilful and highly motivated employees to run their processes. TQM bring focus on employee management processes to increase the quality of corporate operations as a whole. First, management should develop their employee training process as corporate targets changes. Second, organizations should provide continuous educational support even to the longer-time employees. Third, organizations should design a working environment where employees would have a sense of pride when they are doing a good job.Fourth, management must ensure that the compensation system is bringing sufficient motivation to attract creativity and fresh ideas from employees. (Hammer, 1993) The perspectives of TQM elaborated above will assist managers within the Commercial Construction business to deal with the challenges of their environment. For instance: ? The first perspective of customer service can realign managers’ perspective in the commercial construction business in how to do their job. Managers of the commercial construction business could begin to see that all their construction work are but means to satisfy clients.Thus, they will begin to involve client more actively in their decision making processes. ? The second perspective of TQM, which is improving top management involvement in business processes, can develop managerial sensitivity on employees’ workload. If managers can understand their employees better, they will be more considerate in making consolidation decisions and technology investments ? The third perspective of TQM will help managers in the commercial construction industry to better integrate with their employees in performing business processes.Empl oyees must be informed of the corporate targets and goals so they can be more motivated in performing their work, knowing that they will make meaningful contribution for the organization as a whole. ? The fourth perspective or TQM can help management in discovering cost reduction opportunities in the midst of the more demanding business environments, especially when consolidation projects are extensively performed. ? The fifth perspective of TQM aligns perfectly with managerial sentiments of the commercial construction business to enhance training and education to ensure that each process is managed by highly qualified personnel.As complexity level enhances, this focus becomes more vital. IV. Business Process Reengineering IV. 1. Definition Business Process Reengineering (BPR) is a quality improvement system, the same as Total Quality Management (TQM). It is a management approach to improve the quality of processes by focusing on efficiency and effectiveness of the process that exis t across the organization. Many find difficulties in differentiating between TQM and BPR, but in most articles regarding BPR, it is always elaborated that BPR has a more radical view about business processes and its core necessities.According to BPR, business should define their core processes and focus solely on those activities. Other activities that do not add value to products or services being produced are considered waste. IV. 2. The need for BPR Oneil (1999) identified that there are actually three kinds of BPR causes. These causes can be explained by the conditions in which the organization finds itself: ? First, companies invite BPR concept and its implementation because they have no choice.These companies find themselves in deep trouble and they have no choice but to design changes in a depth and magnitude level that some would call radical. This is why the concept is referred to as Business Process Reengineering. ? Second, companies are not in trouble yet but they perceiv ed clearly that the future would be problematic. ? Third, the company is actually in its peak position, but they see opportunities to develop a competitive edge over their competitors III. 3. Implementation of BPR A short model of implementing BPR will be described in this subchapter: 2.Define mission and vision statement that contains the unique value of the organization in comparison with others 3. Build clear business strategy based on this mission and vision statement thus generating project objectives 4. Define core processes that will help the organization in achieving these project objectives 5. Producing key performance measures to measure cost-benefit relationship of the processes 6. Improving effectiveness and efficiency of the processes using the performance measures At a glance, these steps seem to be similar to other process development stages.In BPR however, the strong focus is on how to radically improve effectiveness and efficiency by driving out all costs and activi ties that do not constitute the vital necessities of the processes (Chan, 1997). III. 4. Role of Information Technology in BPR BPR experts argued that BRP is different then TQM and other process improvement concepts because of its strong focus over the efficiency of the core processes. One of the well-known sentiments of BPR is that information technology should not be used unless it produces efficiency improvement toward corporate processes.BPR experts stated that in the midst of modern business environment, organizations sometimes implement IT system because of its popularity, failing to recognize the advantages produced by the IT system for organizational processes. BPR fight against those practices in the modern business environment (Davenport, 1990) III. 5. Critics In some literatures, BPR is also criticized due to its radical nature. For instance, most of the companies implementing BPR are discovered performing massive layoffs to enhance their process efficiencies.Observers be lieved that implementing BPR without other balancing concepts will lead to only short term benefits because BPR focus mostly on the financial factor of value production. The use of other concepts like the Balance Score Card should enhance BPR’s benefits toward organizations. III. 6. Benefits for Commercial Construction Business The use of BPR is perceived to be very much suitable for the construction industry due to the ‘hard’ and highly competitive nature of the environment. Furthermore, it has been stated that the BRP concept is suitable for organizations in desperate need for radical cost reduction and process development.One of the supporting factors is that the construction industry usually employs workers on the basis of short term contract. Thus, using the BRP concept, managers could increase the efficiency of their processes without having to worry about laying-off long-term employees. The construction industry is also complex with hundreds of types of ma terial and service costs that can be evaluated through the BPR concept. With the recent development of consolidations and usage of Information Technology, BPR will also assist managers in evaluating which costs are really beneficial and which should be considered waste.V. Conclusion The commercial construction business is the most competitive sector of the construction industry. Lately, the business sector is faced with serious challenges that require management’s attention. These challenges threaten the survival of organizations within the business sector. In order to face those challenges, we suggest that companies within the sector turn to Total Quality Management and Business Process Engineering. These are quality improvement concepts designed to enhance efficiency and effectiveness of organizational processes throughout the organization.TQM and BPR are rooted from the same idea, but they focus on different pressure points. BPR has a more urgent sense within it steps. It is a concept practiced by companies in need of a radical change in their business processes, in order to survive upcoming challenges. It focuses on the financial aspect of core business processes and driving-out costs other than vital ones. Some believed the concept to be harsh and insensitive to other aspects like maintaining pleasant working environment, etc. Nevertheless, its contribution is undeniable to modern companies today.TQM on the other hand, is a concept developed by the Japanese, along with the JIT and kaizen concept. It focuses on continuous process improvements which stronger sense of long-term orientations. Applied together, these concepts will assist managers of the commercial construction business in improving their operational processes and facing their challenges in the form of increasing business complexities. Bibliography Chan, S. L. , C. F. Choi, 1997. â€Å"A conceptual and analytical framework for business process reengineering†, International Journal Production Economics, vol.50, p. 211 – 223. Davenport, Thomas & Short, J. (1990), The New Industrial Engineering: Information Technology and Business Process Redesign, in: Sloan Management Review, Summer 1990, pp 11-27 Hammer, Carter, Usry. 1994. ‘Cost Accounting’. SouthWestern. ‘Industry Overview’. 2006. MSG. Retrieved August 12, 2008 from http://www. msgcpa. com/general. php? category=Industry+Library&headline=Construction+-+Commercial O’Neill, P. , and A. S. Sohal, 1999. â€Å"Business Process Reengineering A review of recent literature†, Technovation, vol. 19, p. 571–581.

Fedex and UPS Essay

1. Accounting Treatments Capital Lease -Lessee Initially, the lessee recognizes the asset under his property, plant and equipment. The amount that should be debited is the Lower of asset’s fair value and present value of minimum lease payments. The present value is determined by discounting minimum lease payments using interest rates implicit in the lease. Also, initial direct cost that the lessee incurs in relation to the lease is added to the cost of recognized asset. On the credit side of the entry should be lease liabilities, which is in fact, some kind of a loan. The lease liabilities should be split into current and noncurrent liabilities as some payments are made within 12 months while others are made after 12 month of the reporting date. Subsequently, there are two things we must take care of. First, we must depreciate the lease asset over the economic life, not over the lease term because that doesn’t necessarily need to be the same. The entry is to debit depreciation expense in profit or loss and credit th e accumulated depreciation account. Secondly, we need to allocate the lease liability or minimum lease payments paid to the lessor into two parts; reduction of lease liability and finance charge or interest. IAS 17 requires the finance charge to be allocated so as to produce a constant periodic rate of interest (interest rate implicit in the lease) on the remaining balance sheet liability. (Refer to appendix A for journal entries Capital lease-Lessor The lessor is a finance provider, and therefore records lease receivables as the debit side of the entry. The lease receivable is the net investment in the lease, which is the total of minimum lease payments and unguaranteed residual value. Total of these two figures is gross investment in the lease and we need to discount it to present value using discount rate implicit in the lease and all this must be equal to fair value of the asset plus initial direct cost. The credit side to this entry is simply cash given out by the lessor. Subsequently, we have to split minimum lease payments received from the lessee between reduction of finance lease receivable and finance income similar to what the lessee would do. (Finance income should reflect a constant periodic rate of return on the lessor’s net  investment in the lease.) (Refer to appendix A for journal entries) Operating Lease-Lessee In an operating lease, the lessee does not recognize any asset. The lease payments are recognized as rent expense in profit or loss on a straight-line basis. The journal entries would include a debit to rent expense and credit to cash or accounts payable. (Refer to appendix A for journal entries) Operating -lessor Lease payments received from the lessee are recognized as revenue in profit or loss on a straight-line basis. The lessor keeps the asset on his financial statement and depreciates it in line with its fixed asset accounting policy. (Refer to appendix A for journal entries) Advantages of Operating Lease In an operating lease, the lessee is considered to be renting the equipment and thus the lease payment is recorded as rental expense. No assets or liabilities are recorded on the balance sheet (Off-balance sheet financing). This is beneficial for companies because it will result in a lower asset base, therefore creating a higher ROA. Operating lease will also display more desirable solvency ratios such as lower debt to equity. This off balance sheet method of recording will also produce better debt covenant ratios for the company to show its debt lenders. Moreover, some companies associate management bonuses to certain ratios such as return on capital, which would be more optimal looking if recorded under operating lease. Another major benefit of operating leases is the potential tax benefits. An operating lease may allow the company to deduct payments as operating expenses during the period in which they are paid. If the company purchases equipment, they may be able to deduct the in terest, as well as the cost of the depreciation. 2. Under current Financial Accounting Standards Board regulations, what business arrangements might FedEx have made in order to account for leases as operating leases rather than capital leases? An operating lease is usually coined as anything that is not classified as a finance lease.  Factors that an operating lease may include are: 1. If a lease does not significantly transfer all the risks and rewards, associated with ownership of an asset the lease 2. If the ownership of the asset is more likely to go back to lessor at the end of the term 3. The lessee does not have the option to buy the asset at a cost significantly below the fair value of the asset → ie. a bargain price. The term of the lease is not a major part of the economic life of the lease item. IAS 17 does not explicitly say how much is a major portion however ASPE states that 75% and above is a major portion. 5. If there is little or no risk to the lessee; all major risks are borne by the lessor. An example wo uld be cancellation costs. 6. The leased asset is of common nature; not specialized and can only be used by the lessee. 7. The present value of the total amount of minimum lease payments do not equal or is close to the fair value of the asset leased. Other Additional Criteria can be: 8. Whether fluctuation in fair value at the end of the lease accrue to the lessor 9. If the lessee does not have the option to extend the lease for a secondary period at a â€Å"below the market† price Arrangements FedEx would have to make to disclose the operating lease would include disclosures about: the outstanding payments left for non-cancellable operating leases for the time periods: within one year within two to five years after more than five years the total future minimum sublease income for non-cancellable subleases the lease and sublease payments recognised in income for the period the contingent rent recognised as an expense  the general description of significant leasing arrangements, including contingent rent provisions, renewal or purchase options, and restrictions imposed on dividends, borrowings, or further leasing For operating leases, IAS 17 states that the total lease payments should be incurred as an expense and would appear on the income statement regularly with the amount on a straight-line basis over the entire lease term. Any enticements that the lessee may have received from the lessor to enter into the lease arrangement, must also be divided on a straight line basis to offset the  rental expense. 4. Lease Capitalization on Financial Variable and Ratios Unrecorded Lease Liability and Debt-to-Equity Ratio Based on the ratios and calculations performed there are many incentives for companies to report leases as operating leases rather than capitalize them. It can be concluded that the impact of lease capitalization on the financial statements is far greater for FedEx than UPS, however both companies are reaping benefits from reporting leases as operating leases. Capitalizing leases requires that leases are recorded as assets and liabilities on the balance sheet. The Unrecorded Lease Liability is 98.41% of existing liabilities for FedEx and 8.27% for UPS. Thus, by not capitalizing leases, firms are able to decrease their liabilities and present a more lower debt/equity ratio.The Debt/Equity ratio gives stakeholders an indication of the capital structure of the firm. The ratio for FedEx moves from 0.97 to 2.70, which indicates a more leveraged capital structure. UPS ratio moves from 0.87 to 1.28. The capitalization of leases would not a llow FedEx to maintain a debt-equity ratio below 1, which would change shareholder’s view on the financial flexibility of the firm. If FedEx wishes to maintain a relatively low debt-to-equity ratio on their financial statements it would be unfavourable to capitalize leases. Return on Asset The Return on Assets (ROA) is another key ratio that is affected when leases are capitalized due to the increase in assets that the company owns. When leases are capitalized there is a decrease in ROA for both FedEx and UPS by 1.69% and 0.32%, respectively. This is a relatively significant drop in efficiency and further motivates firms to record leases as operating leases. Interest Coverage Ratio The interest coverage ratio informs stakeholders of a company’s ability to pay back their interest. There is a significant drop of 17.26 in FedEx’s interest-coverage ratio and a drop of 9.2 in UPS’s interest coverage ratio. This means that a certain amount of profit is attributed to the fact that leases are not capitalized. In conclusion, it is clear from the variables and the ratios analyzed why companies prefer to record leases as operating leases rather than capitalize them. Operating leases are kept off the balance sheet and their main impact on the income statement is rent expense since the risks of ownership are not assumed. On the other hand, when leases are capitalized, the present value of payments including interest expense,  is treated as a liability on the balance sheet. These two accounting methods result in ratios to be more favourable for the firm when leases are recorded as operating leases rather than financial leases. 5. New Exposure Draft: A Contract-Based Approach Development of Contract-Based Approach Leasing is a critical activity in business as it is a means of gaining access to assets, obtaining finance and reducing an entity’s exposure to the risks of asset ownership. Some key advantages of leasing assets rather than purchasing assets are 100% financing, flexibility and the tax advantages. Therefore it is crucial that leases are appropriately accounted for and nature and duration of the lease agreement is considered. Current models require lessees and lessors to account for leases as either finance leases or operating leases. A recurring criticism of this approach is that lessees are not required to recognize assets and liabilities arising from operating leases. We can see the benefits of this in the financial statements and ratios of FedEx and UPS, as discussed above. In our opinion capitalizing leases provides stakeholders of a less aggressive view of a company’s financial statements. The contract based approach ensures th at companies recognise the right to use an asset along with the contractual liability on its balance sheet. Recognition and Measurement (Lessee) IASB and FASB are proposing a new approach to lease accounting that ensures entities record assets and liabilities arising from a lease. With this new approach, a lessee would recognize assets and liabilities for leases with a maximum possible term of more than 12 months. Under this contract-based approach, the asset is taken on by the lessee as the right to use to asset and not the asset itself. This a key difference between the contract-based approach and finance leases. When the lease is acquired, the lessee would recognise a lease liability. This would refer to the obligation of the lessee to make recurring lease payments. Additionally, the lessee would recognize a right-of-use asset representing a lessee’s right to use the underlying asset for the lease term. The right-of-use asset would include the initial measurement of the lease liability, any lease payments made at or before commencement date and any initial direct costs incurred by the lessee. The proposal further categorizes the leases into Type A and Type B leases. Type A Lease Recognition Leased assets other  than property (such as equipment and vehicles) would be classified as a Type A lease. However, if the following two conditions are met, the lease would be classified as a Type B: if the lease term is an insignificant portion of the asset’s economic life and if the present value of the lease payments is insignificant relative to their fair value. Initial measurements for a Type A lease would include a right-of-use asset and a lease liability. The lease liability would be measured at the present value of the lease payments, measured at the rate charged by the lessor. If that rate cannot be immediately determined, the lessee uses the incremental borrowing rate. Subsequent measurements would recognize interest expense and the amortization of the right-of-use asset separately on the income statement and balance sheet. This would be accounted for separately from the amortization of the asset. Type B Lease Recognition Leased assets of property (such as land or a building) would be classified as Type B leases. Initial measurements would be parallel to the initial measurements of Type A assets. However, subsequent measurements would recognize a single lease cost. This cost would be a measurement of the interest expense as well as the amortization of the asset. This combined figure would be calculated on a straight-line basis. Effect on Existing Operating Lease Existing operating leases must be appropriately treated based on the a ccounting standards for leases. Leases that were previously reported as operating leases by lessees should be recognised using the new approach at the beginning of the earliest comparative period. The lessee should recognize the lease liability, which is the present value of the remaining lease payments. For Type A leases, a right-of-use asset is measured as a proportion of the lease liability. The proportion is based on the remaining lease term at the time of the earliest comparative period. Additionally, the right-of-use asset recorded should be adjusted for any previously recognised prepaid or accrued lease payments. On the other hand, for Type B leases, a right-of-use asset is measured at an amount that equals the lease liability. The asset is then adjusted for previously recognised prepaid or accrued lease payments.

Management of the BLM’s Public Lands System

The government has control of over one-third of the nation's land, and 398 million acres of that is controlled by the Bureau of Land Management (BLM 6). This land holds a wide diversity of resources, from timber and grazing lands found on the surface, to a mass of oil, natural gas, and minerals lying below the earth. The history of these lands is hardly a dull story, because it is the story of the taming of the â€Å"Wild West†. Should the BLM though, still be controlling these lands under the same laws that were put in affect to establish the â€Å"Western frontier†? I feel that a radical reevaluation of these laws needs to take place, in order to adapt them to the changing demographic and technological advancements of our society. This topic is of importance to park and recreation professionals because it will directly effect how the lands that they are using for parks, are going to be used. The laws that are remaining are allowing companies to hurt the land, which is against the mission statement of the BLM. The BLM mission statement says, â€Å"the Bureau is responsible for the balanced management of the public lands and resources and their various values so that they are considered in a combination that will best serve the American people. Management is based upon the principles of multiple use and sustained yield; a combination of uses that takes into account the long-term needs of future generations for renewable and nonrenewable resources. These resources include recreation, land, timber, minerals, watershed, fish and wildlife, wilderness, and natural, scenic, scientific and cultural values† (BLM 7). Therefore by allowing these old laws to remain they are pulling away from their mission statement. Throughout the 80's the Bureau of Land Management developed a host of programs and emphasized a number of others – outdoor recreation, wildlife and fisheries, toxic materials management, and wetland enhancement, to name a few – but there are still many problems that must be addressed. Due to the increasing demand for outdoor recreation, there has been an overcrowding in our local, state, and national parks. There is a demand for BLM to do more in outdoor recreation. Eight of the 10 states with the highest population growth between 1970 and 1980 were states with substantial acreages of public lands administered by the BLM (BLM 12). The visitation to those lands has increased nearly three-fold in the past 20 years, and there is an expected increase of between 40 and 60 percent by the year 2000 (BLM 12). The amount of people that visit our park system each year is having a profound effect on the ecosystem of the parks. An ecosystem can only absorb the effects of a small number of man-made facilities on it. The number of large complexes that the public wants in their parks has effects that extend beyond there immediate boundaries. Yellowstone Park has to dispose of nearly 7,000 tons of garbage every year (Houston 3). The BLM needs to expand efforts to maintain facilities to protect public investments and the health and safety of the visiting public. In addition to providing additional facilities with Federal funding and private sector concessions to meet the growing outdoor recreation demands. This would allow more destinations for the public that are seeking an outdoor experience, causing the crowding to become less dense because the users would be more widely distributed. Setting more public lands aside for parks would preserve that land for the future. Seeing that a park on BLM lands would require a greater on-the-ground presence, to monitor its use. A problem that is closely related to that of outdoor recreation is providing a suitable habitat for the large diversity of animals that live on the BLM's Public Lands System. Many of these animals are available to the hunter, trapper and fisherman; some are threatened or endangered; most contribute to the pleasure of wildlife viewing; all contribute to the ecological diversity of the Public Land System (BLM 14). With so much land under the control of the BLM, the bureau manages more wildlife habitat than any other agency or group in the United States. The wide diversity of lands that is under their control supports over 3,000 species of animals and an untold number of plants and invertebrate species. Public lands, wildlife and fisheries resources are important to the American Economy. For instance, during the 1985-1986 season, over 5 million hunter use days occurred, with hunters spending an estimated $145,000,000. As for fishing, there where over 3 million days at an estimated $55,000,000 spent by fishers (BLM 14). Wildlife also contributed to enjoyment of the public lands for millions of campers, hikers, photographers and other users. These users spent over 230 million hours on the public lands ands waters during the 1985-1986 season. The money put into the system by these users was estimated at around $200,000,000. Surely the economic value of wildlife can be seen, but there is also an indescribable intrinsic value that can be given to them to. Nevertheless improving habitat for wildlife improves more than just the wildlife; it helps out the whole ecosystem. For instance, wetland habitat improvements for wildlife also improve water flow and water quality for downstream users. Vegetative manipulation projects intended to improve big game forage also improve livestock forage and watershed conditions. So it should be easily seen that habit improvements for the sake of wildlife would be not only a profitable change, but also an environmentally sound change. Another change that needs to occur on Federal Lands is a change of the General Mining Law of 1872 that was passed while the West was still being settled The 1872 mining law opens most public lands for mining if prospectors find gold, silver, copper or other valuable hard rock mineral deposits. The laws' goal was to encourage the region's development. Congress offered public lands for the taking by the enterprising homesteader, stockmen, miners and loggers (Arrandale 531). The frontier closed a century ago, but the law still remains. On May 16, 1994 Secretary of the Interior Bruce Babbitt was forced by the mining law to sell 1,949 acres of federal lands in Nevada to a Canadian-based mining company. The land that was sold held a gold supply of an estimated $10 billion. Surely the deeply indebted United States Government would prosper from a sale of that much gold, but by law the government was forced to sell it for $5 and acre. The government received less then $10,000 for the deal (Arrandale 531). In relation to the mining law the government does not require the miners to restore the mined site once the minerals are gone. Which in turn would prevent wastes from polluting surrounding lands and nearby streams. Former Interior Secretary Stewart L. Udall says, † The hard rock mining industry has traditionally been able to ‘externalize' costs, as economist say, simply by abandoning its played-out mines rater then reclaiming them† (Arrandale 534). The fact that there is 500,000 abandoned mines, proves the last statement is true. These mines are polluting 32 states because of the use of the new â€Å"heap leaching† technology that uses cyanide solutions to extract gold from ore. The Environmental Protection Agency (EPA) is now spending $40,000 a day to control cyanide leaking from a Summitville, Colorado gold mine that a mining company abandoned (Arrandale 534). I feel that the United States Government needs to amend the mining law, so that it can address some of the previously mentioned problems. I feel that companies should be allowed to remove viable minerals but they should have regulations placed on them. The U. S. Supreme Court and state courts have upheld state regulations of oil and gas operations to prevent waste (Kusler 147). Since minerals are of a fixed supply I feel that they should be regulated for future use. The mines that do extract a predetermined amount of minerals would also be required to restore the sight back to the natural state of the land, before mining was started. Not only would they be required to return the surface of the land, but also the underlying ground, so as it is not polluted. But they would not receive this land for a mere $5 and acre, I propose that they be charged a certain percentage of the gold removed as rent for the land, for as long as they mine the land. Upon incorporation of all of these laws, which none of the current mines would be exempt from, I feel there would be a reduction of mines. With less mines mineral supplies would be preserved, and the price of minerals would go up, returning profit to the remaining mines, and supporting the government. Another area of the land managed by the BLM is rangeland. Since rangelands account for nearly 162 million acres of public land, the nation's rangelands are a vast source of renewable resources. Among many other values the range supports about 4 million head of livestock. Which is an important element in the economic well being of many rural communities and the almost 20,000 operators who depend on public land grazing to support them. The public principally sees BLM as manager of the public rangelands. The approval from the public for the BLM then is mostly related to their management of the grazing lands. Support for the BLM is based on the management and conditions of the rangelands that are under their control. So the BLM sets below-market livestock grazing fees and loose federal regulations of how ranchers manage sheep and cattle on public lands. Ranchers now pay $1. 98 per â€Å"animal unit month†(AUM)- enough forage to feed one cow and a calf, five sheep or a horse for a month. On the other hand, privately owned ranges in the West, leased for nearly five times that amount, an average of $9. 25 per AUM (Arrandale 534). Having fees this low gives an incentive for the rancher to put more animals out to graze on the deteriorating land. Why graze one cow on private land, when you can graze at least four on government land? Why should the ranchers care is they are destroying the public lands when they can move to a more productive spot when their land is destroyed? Because of this, taxpayers spend millions of dollars subsidizing the damage of public lands. Clearly, grazing does belong on public lands, because if done correctly you are simply harvesting a natural renewable resource. But when you allow money hungry cattle ranchers to graze as many cattle as they please, you begin destroying the land. So I feel that there should be an environmental assessment of the grazing lands, to determine a sustainable AUM for the land, to insure there is no further damage sustained by the land. Once this is determined, you can charge them a fair price that is competitive with the price of private land. This way the government could produce more revenue for it self, while again protecting the land. These are just a few of the changes that need to occur on the public lands. However, for an overall solution the government needs to redefine it's older laws, so that they can have better control over public lands. Included with the changing of the laws would be a price increase for the resources that the government is basically, at the present time, giving away. When this occurs, it may help with the huge debt of the country, and by different means than taxing the common people of the country. This would require the rich mining companies, to actually pay for the gold that they are removing from the ground. With all these regulations in place, and strict guidelines to the extent of extraction of natural resources, the environment, and ecosystems will improve.

Transportation Management Sytems Essay Example | Topics and Well Written Essays - 500 words

Transportation Management Sytems - Essay Example The first step towards achieving this integration is the dissemination of complete information among suppliers, retailers and carriers. The TMS should plan and manage multiple transportation modes, multiple carriers, multiple routes and multiple tariffs for timely supply of goods at low cost. When the GIV is efficiently operated, it will result in low cost throughout various stages of supply chains. Under GIV, time consumption, labour expenditure along with the handling costs could also be reduced due to a reduction in the number of personnel required to complete the task. Reduced lead time availability is the main benefit from the GIV. It leads to implementation of creative policies resulting in improved product quality and increased customer service. (Hopp and Spearman, 1996). The virtual warehouse (VW) concept, aimed at maintaining real -time global visibility for logistics assets, was pioneered by Global Concepts, Inc. (Stuart et al., 1995; Landers et al., 2000).Real-time information and real-time decision algorithms are the basic things in the VW that provide operating efficiencies. But as proved by the simulation model, conducted for an auto-parts supplier’s (company) multi product supply chain, the GIV could achieve these efficiencies in a single class warehouse (Stuart et al., 1995). The simulation model was experimented with three types of items known as slow moving items, regular items and fast moving items. They are automobile engines, automobile tires and motor oil items respectively.

Difference Between Network Administration and System Administration Essay

Difference Between Network Administration and System Administration - Essay Example An organization needs to distinguish between both the disciplines in order to run their business effectively. However, both these jobs are considered as same by the majority of business organizations. Normally, a large size firm hires both the network and system administrators while small size business organizations hire only the system administrators and give them the additional charge to manage the tasks which come under the job of network administration (Burgess, Principles of Network and System Administration, 2nd Edition, 2004, p. 1; Morgan, 2012). Before differentiating both these terms it is necessary to understand the functions of both the jobs. Basically, a system administrator performs their tasks while keeping in mind the interest of users, with the intention that they can make use of the system in order to carry out their tasks. On the other hand, a system administrator should not just make provision for one or two self-interested needs, but as well assist the organizatio n in attaining the organizational goals. At some point, it is expected that advancements in technology might cause to be system administration to some extent an easier job (one of totally resource administration) but, currently, system administration is not believed to be an administrative task; on the other hand it is a tremendously challenging engineer’s task. In fact, this job involves dealing with software, hardware, diagnosis, user support, repair and prevention. Thus, system administrators must have knowledge of a bit of everything, no matter skills are administrative, technical and socio-psychological (Burgess, Principles of Network and System Administration, 2nd Edition, 2004, p. 1). As discussed above, both the terms system administration and network administration exist independently and are utilized both commonly and disconnectedly by business organizations and by researchers. Basically, the system administration is the term used customarily by mainframe and Unix e ngineers to explain the management of computers no matter they are connected to a network or not. According to the viewpoint of this community, network administration refers to the administration of network infrastructure devices such as switches and routers. In addition, both the system and network administration are more and more demanding for the reason that the complexity of computer systems is increasing continually. It can be better understood with an example, a single PC at present, running Windows NT, and connected to a network, reached the level of complexity that mainframe computers had ten years ago. Thus, organizations are at the present required to think about systems not just computers (Burgess, 2004, p. 1). Moreover, the system administration does not only involve installing operating systems but it involves planning and designing a well-organized and resourceful community of computers with the intention that actual users can be able to get their jobs done. Some of th e responsibilities of system administrator involve: (Burgess, 2004, p. 4) Planning for a network which is logical and well-organized Deploying large numbers of computers which can be with no trouble upgraded afterward Selecting what services will be required Planning and deploying

Contemporary Theories of political Economy final essay

Contemporary Theories of political Economy final - Essay Example Thus in order to fathom the basis of the economical crisis that emerged during the late 1060s and the early 1970s, a more thorough and wide-ranging approach needs to be taken. At the start of the 1970s, the opinionated left had created strict doctrinal views about the purpose of capitalism. They believed that capitalism was inherently a system of exploitation and oppression (Jà ¸rgensen 125). The global and economic activities that took place in the 1960s were largely the result of capitalism as it had emerged since the Great Depression. However the 1970s were witness to a crisis and transformation of capitalism, initially displaying its faults but later on escaping the clutches of the left. Indications of a crisis were being sighted in the late 1960s, attributable not merely to the global unrest of 1968 but also due to the fact that the economic system was not fail-proof to the pervasive effects of crisis in capitalist systems. One of the major effects of the protest cycle that had initiated in 1968 was the emergence of newly revived working class militancy (Jà ¸rgensen 125). This militancy was responsible for shattering the peace of the labor market that had been present for a long time now. The time period between 1968 and 1972 attested to a series of strikes in Western Europe, specifically characteristic of wildcat strikes that were held beyond the structural setup of negotiation. Jà ¸rgensen observes that â€Å"the official trade union leaderships were more often than not taken by surprise by their members’ militancy† (125). The unrest occurring during this time period, along with the fall of the Bretton Woods system and the dollar crisis, cumulated together and made the global crisis into an impending reality. It was in 1973 that the crisis finally struck, and the hopes of stable capitalism as a reasonably organized perpetuum

The Start-Up of You and Readers' Responses Essay

The Start-Up of You and Readers' Responses - Essay Example A closer look at Friedman’s arguments which applied the use of humor could be seen from his second paragraph when he was trying to explain that the number of personnel currently employed by famous global organizations, such as the social networking and Internet companies, could just fit in â€Å"the 20,000 seats in Madison Square Garden, and still have room for grandma† (Friedman, 2011, par. 2). The intention of the author was for the audience to visualize the significant change in the thrust of hiring, not based on quantities of human resources; but on distinct innovative and creative skills. Likewise, another statement that injected humor was: â€Å"I think something else, something new-something that will require our kids not so much to find their next job as to invent their next job-is also influencing today's job market more than people realize† (Friedman, 2011, par. 1). In this particular statement, the author’s main argument was to relay the imminen t pressure encountered by current graduates in searching for employment, based primarily on unconventional factors that allegedly exacerbate the situation of job seekers. It stirs the emotions of readers in terms of inciting increased awareness and developing a sense of urgency to re-evaluate personal and professional skills that one currently possesses, or that one should currently possess to increase competitiveness in the contemporary global market. Still, there was a tinge of humor when Friedman indicated that â€Å"you would never know that from listening to the debate in Washington, where some Democrats still tend to talk about job creation as if it's the 1960s and some Republicans as if it's the 1980s. But this is not your parents' job market† (Friedman, 2011, par. 6). The statement has some elements of satire in the way the author stressed that policymakers apparently were too outdated to know that they should likewise be kept abreast of the changing pace of workforce opportunities. At this, the audience could either agree or react otherwise, depending on the demographic profile assumed; meaning, parents could be offended; young graduates could think this is funny; members of either the Democrats or the Republicans could obviously feel grossly transgressed. Other portions that exemplify the author’s use of emotions to sustain his arguments are as follows: in introducing the book entitled The Start-Up of You, which was reportedly authored by Reid Garrett Hoffman, LinkedIn’s founder, the assertions of Hoffman likewise stirs the emotios of the readers in terms of apparently creating a sense of uneasiness, anxiety, and unrest in specifying that the thrust of contemporary global organizations’ hiring focuses on entrepreneurial skills and talents that could not be simply earned and develop through a college degree. It was emphasized that â€Å"You can't just say, 'I have a college degree, I have a right to a job, now someone else should figure out how to hire and train me!’" (Friedman, 2011, par. 10). This particular revelation could come as a big blow to thousands of college graduates who remain optimistic of finding their dream jobs through the theoretical framework gained from their respective fields of endeavors.  

Role of Social Systems Theory and the Family within Society Essay

Role of Social Systems Theory and the Family within Society - Essay Example The ideal should be to provide as good a practical service to clients as possible rather than the testing of ideas. Social systems theory is a method of understand various systems that humans interact with in an effort to provide answers for the problems of social functioning that may occur for both individuals and groups. Throughout the history of sociology there have been various attempts to construct what might be termed as a "grand theory" of human social interaction (Jokisch, 2001). Talcott Parsons was one of the first sociologists to offer a single theory. Parsons saw systems as an analytical tool to understand certain processes that were occurring within society. By contrast, e was followed up by the specific features of Niklas Luhmann, who first used the term social systems theory (Luhmann, 1995). Luhmann suggests that systems exist as a discrete entity that can and should be studied in and of itself. As Moeller et al. suggest, the originating point of nearly all social systems theory is that "it no longer holds that current society can be successfully based on the basis that it is (or should be) fundamentally humane, and that it is, on principle, an assembly of individual human beings" (Moeller, 2006). Thus social systems theory avoids the temptation to indulge in what may be seen as unfounded generalizations about the "nature" of human beings or far reaching conceptualizations that ignore reality. The basis of Luhmann's ideas is communication. He sees social systems as essentially systems of communication. A system is defined by a boundary between it and its environment, dividing it from a hopelessly complex and chaotic exterior. The systems is then, through simple logic, less complex and less chaotic than the exterior. Luhmann argues that if a system fails to maintain its identity, it cease to exist as a system and dissolves back into the overall environment from which it emerged in the first place. Elements are filtered by the system into some kind of organization within what Luhmann termed as autopoiesis, literally "self-creation", a term he borrowed from cognitive biology. Social systems are autopoietically closed as they use and rely upon resources from the environment, but these resources do not necessarily become part of the system's environment. With some reason, much of social systems theory has been criticized as rather remote and perhaps not too relevant to the actual world that human beings inhabit. The fact that the study of humans as discrete individuals is rejected by Luhmann et al. seems to lend support to these criticisms. As Weiner (1978) it might be difficult to associate such esoteric theories with their application within the resoundingly practical world of the delivery of human services to at need groups, families and individuals. But seeing society as a system, and one in which the constituent parts can be analyzed and perhaps even categorized according to similar types that have been discovered before is of use to the delivery of human services. Many societies may seem so utterly complex that the only method of dealing with them is on a case-by-case ad hoc basis rather than through some kind of systematic paradigm. Systems theory may help in answering a number of basic questions regarding human services. As Gardner (2003) suggest,

Provide a briefing note to the Secretary of State for Energy and Essay

Provide a briefing note to the Secretary of State for Energy and Climate Change in advance of the preparation of a new Energy Bill - Essay Example s relied on the provisions of the Energy White Paper of 2007, Energy White Paper of 2003, the Energy Review Report of 2006 and the Low Carbon Transition Plan of July 2009 Previous energy Bills in the United Kingdom have contributed to sustainable use of energy through various means. The energy laws have helped to regulate the taxation and use of energy in terms of both renewable and non-renewable energy. They have provided the legal provisions that have regulation extraction of energy resources, manufacturing, transportation and selling of energy products in the country (Makuch & Pereira, 2012). This means that the energy marketers and distributors in the country operate within limits of energy laws ensuring that they do not exploit citizens or overuse energy resources that could lead to environmental problems and energy depletion. Previous laws have helped in the above issues as energy use has increased over the years as shown in the chart below An important aspect of the previous energy laws and bills is that they have helped in providing an environment that provides for competition in the energy sector among energy firms, both large and small. This has helped in stabilizing prices of energy products for the consumer because the competition has ensured that companies provide competitive prices to woo consumers to buy their brands. The energy laws recognize that energy is required in all sectors of the economy and takes into account issues of production and distribution of various forms of energy and future requirements of the same. The challenges that the previous energy bulls have failed to address include Previous energy bills in the UK have met several criticisms with regard to a variety of issues. First, UK energy bills have been criticised for encouraging waste of energy. Energy laws in UK have been insufficient in ensuring that it meets the standards of the EU energy-saving laws. The main reason for this has been poor implementation of the bills put in

Why incentive plans cannot work Essay Example | Topics and Well Written Essays - 1000 words

Why incentive plans cannot work - Essay Example We will be summarizing the main points of the article below. The article by Kohn (1993) questions the assumption that rewards or incentives can do no good for the performance of employees. The article is not accepting the basic psychological assumption that underlines any incentive plan, and an explanation is given as to why incentive plans cannot work. The system of giving rewards to employees is criticized because of the ill founded assumptions. Implementation of incentive plans have been criticized previously but the philosophy behind rewards and incentives was not questioned. The empirical evidence against reward is seen as a problem with implementation rather than that of philosophy of incentive plans. The argument given forward by the article is that rewards and incentive plans only yield temporary compliance of employees. Incentives, according to the article, do not increase the productivity or working potential of a person for a longer period of time. Rather rewards only force employees to comply with the organizational needs on a temporary basis. This effect is not at all a long term thing, and the world seems to be oblivious of the fact because of the limited research work on incentives. Studies on incentives and rewards are many but they seem to put forward the basic psychological relationship between reward and work. For many decades now this assumption has not been challenged in studies. This is why people have failed to realize that reward and incentive plans only breed temporary compliance. Rewards and inventive plans are known for changing the attitudes of people towards something but the author contends that the effect of reward is not different than that of punishment. The effect of reward only temporary changes behavior and as soon as the effect of reward fades away, the behavior reverts back. This means that there is not intrinsic change in a person’s belief or attitude due

Global crime's Research Paper Example | Topics and Well Written Essays - 3750 words

Global crime's - Research Paper Example This paper attempts to present a brief overview of cybercrime, beginning with its varying definitions, how it evolved and became dangerous, its types, and past real-world instances. Cybercrime involves criminal acts that are committed using computer networks such as the internet (Bidgoli, 326). These criminal acts include the disruption of other computer systems using viruses and worms, gaining unauthorized access to confidential files, creating and distributing pornographic films based on children, stealing identity, stalking, and a host of other thefts and frauds. There are many ways in which cybercrime can be defined. This is because cybercrime is not a new â€Å"type of conduct† but an extension of criminal behavior that is already existing (Edelbacher, Kratcoski, and Theil 122). Cybercrime could be defined as â€Å"any crime in which a computer is the agent, facilitator, or target of the crime† (Edelbacher, Kratcoski, and Theil). This definition however is not completely representative of cybercrime. A more extensive definition was given by the Council of Europe’s Budapest Convention on Cyber Crime that defined cybercrime as – Offences against the confidentiality, integrity, and availability of computer data and systems, that is, offenses against computer data and systems, including illegal access to a computer system, such as â€Å"hacking† (Article 2), the illegal interception of the transmission of computer data (Article 3), data interference, that is, the damaging, deletion, deterioration, alteration or suppression of computer data (Article 4), system interference, that is, hindering of the functioning of computer systems (Article 5), including denial of service attacks, the misuse of devices (Article 6) – the production, sale, procurement, or otherwise making available of devices of data (e.g., hacking tools) for purposes of committing the above offences

Swot Analysis Guide Essay Example for Free

Swot Analysis Guide Essay SWOT Analysis Guide The comprehensive guide to the SWOT analysis method In the following guide we will introduce you to several widely used strategic planning methods. They enable business executives and strategists to evaluate options, plan for the strategic goals and implement the changes necessary to achieve those goals. The evaluation version of the guide Distribution note: You may NOT distribute the original or modified version of the document. Check more information about licensing in license.txt BSCDesigner.com AKS-Labs SWOT Analysis Guide Copyright  © AKS-Labs Page 2 SWOT analysis: introduction and use of the method in the business environment If you are even remotely familiar with a business world, you have certainly heard about the competitive environment, strategic planning and business analysis. There are several different methods currently used in the business world and one of the most popular st strategic evaluation tools is the SWOT analysis. SWOT stands for strengths, weaknesses, opportunities, and threats. Strengths Weaknesses Opportunities Threats SWOT can be further classified in to internal and external factors. Strength and weaknesses belong to the internal factors, and the opportunities and strength are classified as external factors. Why use SWOT analysis you might  ask? Well, it is a very useful and highly effective tool when useful planning for the strategic goals, when trying to analyze the environment the company operates in, and it is a good visual illustration of the challenges company faces. What is unique about SWOT is that it enables managers and executives to lists the key advantages and disadvantages of the company and matches them with the external factors that will influence the company’s performance in the short and the long run. To give you a better understanding of the method, let’s look at some of the examples of strength, look weaknesses, opportunities and strength. Strength †¢ †¢ †¢ †¢ †¢ †¢ Rights to intellectual property; patents. Strong brand. High customer satisfaction. Cost effective methods in operations. Availability of cheap resources. Advantage of a highly efficient and effective distribution networks. AKS-Labs ââ€" ª 2501 Blue Ridge Road Suite 150 ââ€" ª Raleigh ââ€" ª NC ââ€" ª 27607 www.measurebusiness.com [emailprotected] Business Analysis Methods Guide SWOT Analysis Guide Copyright  © AKS-Labs Page 3 Weaknesses †¢ †¢ †¢ †¢ †¢ †¢ No patents. Weak or no brand developed. Low customers satisfaction. High cost structure. Expensive natural resources. Poor distribution networks. As you have probably noticed, strength and weaknesses are exactly the opposites of each other. It is true in a lot of real cases when the strength for one company is a weakness for another. If one has an access to cheap energy and other company doesn’t, the former has the strength over the latter. Strengths Strong brand Cheap resources Weaknesses High costs No patents Opportunities Technology Low trade barriers SWOT Threats Regulations -Trade barriers Opportunities †¢ †¢ †¢ †¢ Underutilized customer market; there is a room to grow and generate revenue. Modern technologies. Relaxed regulations. Globalization. Since there are fewer barriers, companies may expand. Threats †¢ †¢ †¢ †¢ Changing consumer needs and wants. Substitute products and new entrants. Regulations. Trade barriers. Business Analysis Methods Guide AKS-Labs ââ€" ª 2501 Blue Ridge Road Suite 150 ââ€" ª Raleigh ââ€" ª NC ââ€" ª 27607 www.measurebusiness.com [emailprotected] SWOT Analysis Guide Copyright  © AKS-Labs Page 4 As you can see, the method can be universally used for almost any condition and environment. It is a tool that can be used in a broader sense and can be as specific as the problem requires it to be. A simple SWOT analysis graphic is shown below for illustrative purposes. Stakeholders of the SWOT analysis are several. They are: management, employees, suppliers and distributors, and customers. Let’s not forget that the ultimate goal is to deli deliver the highest customer satisfaction possible in order to generate revenue and  maximize profits. SWOT provides adequate procedures and guidelines for the management to practice. It states clearly the tactics and communication patterns management has to implement in order to achieve the strategic implement goals. Employees are directed and trained to increase productivity and reduce errors. Suppliers and distributors are considered in order to design highly effective and efficient supply chains and distribution networks; and finally the customer satisfaction and loyalty is one of the most rks; important aspects that SWOT helps to evaluate and plan for. Who uses the method? SWOT is used by the managers and top executives in the evaluation, planning, and implementation proce process. In the evaluation process, top executives review the available resources, measure the revenues and the target cost structures, and once ready, set out a strategic plan that stipulates the direction that company is going to take. In this process, they evaluate all four characteristics and plan for an appropriate course of action. For the planning process, upper and mid level management reviews the graph, and gets familiar with the key objectives as well as the resources available to them in order to ac achieve the strategic goals. In the implementation process, thanks to the clear definitions of what is going to affect the company’s performance, employees have the advantage of knowing what to expect and what is going to challenge them. SWOT helps them anticipate the future hurdles and plan appropriately in anticipate order to overcome the barriers. As you can see, SWOT is an illustrative method of business planning and evaluation. It enables the management to clearly identify the advantages and disadvantages they are faced with, and design the realistic goals in order to achieve overall organizational success. Advantage of the method is that it is versatile, it creates clear visual picture of the situation and can be modified and adjusted fairly easily. One of the biggest advantages of the method is that it is very inexpensive and biggest provides highest results per dollar invested in to the analysis. Cost efficiency and performance effectiveness is one of the reasons why the method has been popular among the business executi executives sine the 1960s. Business Analysis Methods Guide AKS-Labs ââ€" ª 2501 Blue Ridge Road Suite 150 ââ€" ª Raleigh ââ€" ª NC ââ€" ª 27607 www.measurebusiness.com [emailprotected] SWOT Analysis Guide Copyright  © AKS-Labs Page 5 SWOT and Balanced Scorecard Before we go in to the details of the balanced Scorecard method and compare it to the SWOT analysis, let’s take a look at the BSC (Balanced Scorecard) and define what it is, what it does and ) how it differs from the SWOT analysis. s BSC is a strategic planning and implementation tool that assists management in the process of achieving organizational goals. It is a method that enables cooperation and synchronization in the business procedures. Typically, balan balanced Scorecard consists of several fields (usually 4), which lists the subject of interest and the steps that would allow the company to reach highest results in the listed fields. A simple version of a basic BSC is illustrated below. Balanced Scorecard As you can see, there are four fields: financial, internal business procedures, learning and growth and customers. We will discuss each one of them in little more detail in order to give you a better understating of how the method works. Financial; in this section managers list some of the key steps and goals they need to achieve in s order to succeed in their ultimate goal. Steps might be lowering fixed costs, low leverage, possible IPO etc. As for the internal business process, it might involve training, b better communication, changing organizational structure, etc. For the learning and growth, it might outline the process of training, growth strategies (acquisition, franchising), and target market share. As far as the Business Analysis Methods Guide AKS-Labs ââ€" ª 2501 Blue Ridge Road Suite 150 ââ€" ª Raleigh ââ€" ª NC ââ€" ª 27607 www.measurebusiness.com [emailprotected] SWOT Analysis Guide Copyright  © AKS-Labs Page 6 customers are concerned, management might define the strategy for increasing customer might satisfaction, brand development, and advertising. What is important to understand is that, there is a difference between the SWOT and BSC. While the SWOT analysis is mostly used in the broader planning procedures, such as strategic goals for procedures, the organization, BSC is a tool that has often been used in the process of achieving a specific goal. To make it clear, SWOT is used to define the goal, and the BSC is used to design a plan to achieve that goal. BSC is not strictly limited to this particular purpose and can be successfully used in a broader planning; but we have found that the method is most appropriate and useful when planning for a particular strategy and steps for implementing it. While the design presented above is not a standard one, most frequently we encounter 4 field ted designs. An alternative design is presented below. SWOT and BSC have been in use for several decades and have proved to be effective and efficient methods in business planning. The two methods have frequently been viewed as competitors, but the consensus has been emerging in the academic as well as the professional community that the two are more complementary to each other than they are rivals. Both methods are relatively cheap to design and implement, and provide a valuable insight in to design the key aspect that will determine the organization’s success. In conclusion it has to be mentioned that, BSC and SWOT are two methods that help define goals, steps, and an overall organizational strategy; they both have been used successfully for several strategy; decades. Even in the modern age of technology and alternative methods, these two simple graphic charts have been very popular among the top executives. Business Analysis Methods Guide AKS-Labs ââ€" ª 2501 Blue Ridge Road Suite 150 ââ€" ª Raleigh ââ€" ª NC ââ€" ª 27607 www.measurebusiness.com [emailprotected] SWOT Analysis Guide Copyright  © AKS-Labs Page 7 More in the full version of the Business An Analysis Methods Guide Guide: †¢ 29 page SWOT guide (Adobe PDF file): †¢ †¢ †¢ †¢ †¢ †¢ Alternative methods to SWOT analysis Steps in solving problems using Porter’s Five Forces for Competitive Position Solving problems using the SWOT analysis 5 examples in format: Problem, Response with SWOT, Result SWOT analysis: conclusions SWOT FAQ SWOT checklist †¢ 21 PowerPoint templates (.pptx file; check examples below) for SWOT analysis presentation †¢ 32 page PEST Analysis Guide (Adobe PDF file) †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Introduction to the method and problem of PEST PEST and SWOT PEST and its extensions Step-by-step guide on how to use PEST for solving business problems step Key success factors of PEST Examples of real-life usage of PEST life Conclusions PEST FAQ Checklist for PEST Other aspects related to PEST Review of the most popular business analysis methods The review includes introduction to the method, step step-by-step algorithms, pros and cons, best step practices. †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ 80/20 Pareto Analysis (4 page) Break-even Analysis (4 page) even Competitive Analysis (4 page) Key Ratio Analysis (3 page) PEST Analysis (3 page) SWOT Analysis (4 page) Variance analysis (4 page) What if simulation (4 page) Learn more online: http://www.measurebusiness.com/ Business Analysis Methods Guide AKS-Labs ââ€" ª 2501 Blue Ridge Road Suite 150 ââ€" ª Raleigh ââ€" ª NC ââ€" ª 27607 www.measurebusiness.com [emailprotected]

Business Analysis Of LOréal

Business Analysis Of LOrà ©al LOreal is the worlds largest French based cosmetic company which is running successfully and globally in Northern America, Western Europe, Latin America, Eastern Europe, Asia, Africa, Orient, Pacific and some other countries for the marketing business. Later, in Africa. They also offer the best for all the consumer beauty in many distribution channels like ( In Hair Salons, In Mass Market Outlets, In Perfumes and Department Stores, Through Pharmacies and Dermatologistics and In The Body Shop Stores as well). Cosmetics group is being able to focus in prices, for all the lifestyle, in many different regions globally. They are wondering that what is going to happen to their products from the same company which might take a huge turn over to complete or compitet against them. They also marked there 100 years would be defined with 100 different projects to give them a good support with their citizen projects and would involve the employers all over the world in a tangible and effective way. They also made a calculation reduction for their goals during (2005-2015). There Goals is to achieve 50% through the greenhouse gas emission 50% with the waste generations per finished products and 50% of water consumption per finished products. As LOreal is more considered into Making the World Beauty Universally for everyone in this whole world. INTRODUCTION LOreal company was invented in (1907) by Eugene Schueller the young French Chemist, who took a first move by creating the first hair dyes and started his sales by selling them to the French hairdressers. This move made him focus and concentrate on researching, starting for his investment to achieve the beauty for consumers and to look forward with the name LOreal. LOreal is a listed company, as Liliane Bettencourt and the Swiss food company Nestle are the founders as each of them are controlling 30% (percent) of the shares. In (1988-2000) the director and the chairman Lindsay Owen-Jones in (2006) started the company with the cosmetic marketing. Therefore today LOreal is the 1st Cosmetic group worldwide it has 27 International brands which is running globally in almost 130 Countries with à ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ã‚ ¬20.3 Billion Euros with more than 68,900 Employees. LOreal company has a setup of 5 key division and activities which is related with LOreal LUXE, CONSUMER Products, PROFESSIONAL Products, ACTIVE Cosmetics and The BODY SHOP. There are some products which contains the highest growth rates like LancÃÆ' ´me, Giorgio Armani, Kiehls, Kerastase, Maybelline New York and La Roche-Posay contains a range of exceptionally high quality products that are globally recognized all over the world. Therefore, this success accomplished under his leadership Sir Lindsay who have recognized to help the consumers individually by desiring them or getting them to be beautiful, his mission was to achieve to create the effective growth strategy for their brands in order for companies success. PESTEL Analysis It stands for Political, Economic, Social, Technological, Environmental and Legal analysis. It is a part of the external analysis when conducting a strategic analysis or doing market research and gives a certain overview of the different macro environmental factors that the company has to take into consideration. Political factors The political challenges is that LOreal must try to change all the political leadership styles in many different countries where they are operating it with. Or how and to what degree a government intervenes in the economy. Specifically, political factors include areas such as tax policy, labour law, environmental law, trade restrictions, tariffs, and political stability. Political factors may also include goods and services which the government wants to provide. Also, LOreal is getting effected by the legislation for advertising (demerit goods or merit bads). LOreal is producing almost all the safe products which doesnt contain any harmful substance or any kind of effectiveness. Furthermore, governments have great influence on the health, education, and infrastructure of a nation. Economic factors include economic growth, interest rates, exchange rates and the inflation rate in all the countries which they are operating in. For example in (2004), LOreal was been affected by the continues weakness of the dollar and other currencies. These factors have major impacts on how businesses operate and make decisions. For example, interest rates affect a firms cost of capital and therefore to what extent a business grows and expands. Exchange rates affect the costs of exporting goods and the supply and price of imported goods in an economy. Social factors Because LOreals business in exactly at the centre of the people all over. It is closely involved in the life of the communities where they are located and it also includes the cultural aspects and include health consciousness, population growth rate, age distribution, career attitudes and emphasis on safety. Trends in social factors affect the demand for a companys products and how that company operates. Technological factors It includes the ecological and environmental aspects, such as RD activity, automation, technology incentives and the rate of technological change. (Eugene Schelleur) who founded the scientist researches. LOreal has embraced the technological innovation in many ways. They can determine barriers to entry, minimum efficient production level and influence outsourcing decisions. Furthermore, technological shifts can affect costs, quality, and lead to innovation. Environmental factors The main factor includes weather, climate, and climate change, which is especially affects the industries such as tourism, farming, and insurance. Furthermore, growing awareness to climate change is affecting how companies operate and the products they offerit is both creating new markets and diminishing or destroying existing ones. Legal factors That include discrimination law, consumer law, antitrust law, employment law, and health and safety law. These factors can affect how a company operates, its costs, and the demand for its products. PORTER FIVE FORCES It exists with the intensity of the following Rivalries, Threat of Substitutes, Threat of new competitors, Bargaining power of Suppliers, and Bargaining power of Customers. It is essential to understand the many different risk and rewards of an industry. Bargaining Power of Suppliers (Internal) Suppliers is the business that supply materials and other products into the industry .if suppliers have a high range of bargaining power then the company gets less attraction. It has a high power when many buyers and few dominators supply not differentiated. High valued products (Switching cost Substitute products are unavailable in the market place. For Example: Raw Materials Packaging Point of Sales Equipments So that mean LOreal has many suppliers in producing their products. So therefore, their bargaining power is low. Bargaining Power of Customers (Internal) When buyers are less sensitive to prices, prices can increase and buyers will still buy the product. Inelastic demand positively affects LOreal Paris. When there are large numbers of customers, no one customer tends to have bargaining leverage. Limited bargaining leverage helps LOreal Paris. Intensity of Existing Rivalry (External) Government policies and regulations can dictate the level of competition within the industry and will have a long term negative impact on this entity, which subtracts from the entity value. Threat of Substitutes (External) Threat for substitute products refer to produce in other industries. It exists when a product demand is affected by the price change of a substitute product there are number of chemicals in shampoo and other bath and body products which is frightening. As essentially, whatever toxics to put or use in your mouth toxics on your skin as well. Threat of New Competitors (External) The important entry is for the Barriers quality, pricing and marketing which can overcome with the barriers in many different ways. Also new firms sometimes is easy to enter the industries because of high-quality products, lower price and substantial marketing resources. LOreals main competitors are the cover girls, Avon, Revlon etc. The main Threats for LOreal is their products are luxuries which could be hurt by an economic downturn however they are able to be global and act locally. Also it may affect their distribution system. VIRIN Analysis It stands for Valuable, Rare, Inimitable and Non-substitutable LOreal corporate reputation is a type of retailing which enables a brand KIELHS and THE BODY SHOP which are the free standing store and developing. This is an invaluable way of getting the consumers by measuring the success of products and advertising them in a real time. In LOreal rare is an auto regenerating flower which is known as Haberlea Rhodopensis which is global anti ageing skincare that produces to protect and revitalise the skin. SWOT Analysis The word SWOT is an acronym meaning: S Strengths W Weakness O Opportunities T Threats The main act of SWOT analysis is that The importance of performing a SWOT analysis is that, no business should take a high risk strategy if there are any significant weaknesses foreseen. Performing a SWOT analysis may consider in, What are the weak/strong products, divisions, attitudes etc.? Are there any gaps/opportunities? Are we strong in the right way to exploit the opportunity? Considering the above facts a SWOT analysis has taken place to mark the right opportunity. Strengths: Generally high profit margins Well known worldwide High RD skills in Headquarters Product Innovation Consistent quality Workplace safety and environmental concern (image) Local product production and loyal customers Online growth Weakness: Bad communication High Failure rate of new cosmetics Low profit margins may be subject to seasonal variations such as (Valentines, Mothers Day and Christmas). Opportunities: Acquisitions natural product awareness. High quality products will become prevalent. Financial markets (raise money through debt, etc) Emerging new market segments and expansion abroad. Product and services expansion Asian, African and South American markets are growing. Threats: High competition from foreign brands. Low cost of switching may encourage consumers to trail new products. Economic downturn has a result in the reduction of spending on luxury goods. Conclusion Based on this analysis LOreal is trying to focus on the photonics to enhance the cosmetics colours, with the shop shelves where there are trying to show the world as the first cosmetic. LOreal sales margin in yearly bases is more than 4.6 billion individually as ever purchase of any consumers choice product like ( beauty salon ). This is the main reason why the consumer are satisfied and look forward to their products. Là ¢Ãƒ ¢Ã¢â‚¬Å¡Ã‚ ¬Ãƒ ¢Ã¢â‚¬Å¾Ã‚ ¢Oreal seems to give it competitive advantage over its rivals. They are a dominant player in the market and probably the leading seller of the beauty products. They also have many opportunities to open them and they should also take advantage of their strengths in the market they operate with. In short, the main fact behind their success is to reach out to the consumers with many different countries of the global by different cultural patterns and different income ranges. That is the main reason behind their success of brand LOreal.

Effect of Nematode on Tobacco

Effect of Nematode on Tobacco Tobacco 1.0 Introduction Tobacco (Nicotina tabacum L.) is one of the most important non- food crop and widely grown commercially (Akerhust, 1981). This plant had a high economic value and widely demanded throughout the world for the usage of the nicotine, cigarettes, cigars and other tobacco product (Akerhust, 1981). Nowadays, in Malaysia, Tobacco industry is very crucial in uplifting the socio-economic status of farmer in Kelantan, Terengganu, Kedah and Perlis. There were 20,524 farm families, 355 tobacco curers, 1300 grower and 25384 station workers. This industry generates about 150 million in income per year. 38% of the income goes to the farmers and 18% to the curers (http://www.malaysiayellowpages.net/mpi/details/TOBACCO.htm). This plant can give a stable income and therefore increased the income of farmer (Wells, 1987). Tobacco was cultivated as a rotation with the paddy for a side income (Anon, 1981). Tobacco plant can be infected by bacteria, fungus, virus, and parasitic nematode. Disease infection lower the tobacco yield and also quality. This research focused on effect of plant parasitic nematode on tobacco. Plant parasitic nematode can be found wherever tobacco is grown. The severity of the damage they caused depended on climate and soil type (Luc, Sikora et al. 2005). Nematode infection may lower the quality and yields. Annual report from North Carolina in 2008, showed Meloidogyne spp. it self cause loses around $2,505,126 in 2004, $1,596,452 in 2005, $ 1,772,819 in 2006, $1,542,864 in 2007, and $4,096,321 in 2008 while other nematodes cause $146,297 in 2004, $2281 in 2005, $529,188 in 2006 and $208,612 in 2008 (www.dowagro.com/soil/products/tobacco/economic.htm). In Malaysia, the effect of nematode on tobacco yield reduction has not been fully understand or revealed. Therefore, the objectives of this project were: To observe the effect of nematode on tobacco. To observe the relationship of soil physical properties on nematode population density and disease severity. 2.0 Literature review 2.1 Tobacco Tobacco was one of the most important non- food crop and widely grown commercially (Akerhust, 1981). This plant originated came from South America (Tso, 1972). However according to Gerstel (1961), Nicotina tabacum not occurring in wild state it was amphidiploids which come from hybridization of Nicotina sylvestris and Nicotina tomentosiformis. This plant has a high economic value and has been widely demanded throughout the world for the usage of the nicotine such as cigarettes, cigars and other tobacco product (Akerhust, 1981). This plant also important for the research purposes (Tso, 1972). Many researches have been done by using this plant mostly in Plant physiology and Genetics (Bateman Millar, 1966; Albersheim et. al., 1969; Kosuge, 1969). In Malaysia, Tobacco was first introduced in year 1959 by Malayan Tobacco Company (now known as Malaysia Tobacco Company, MTC) in Kelantan cultivation area for 8 hectares (Anon., 1976). Nowadays, in Malaysia, Tobacco industry has been very crucial in uplifting the socio-economic status of farmer in Kelantan, Terengganu, Kedah and Perlis. There were 20,524 farm families, 355 tobacco curers, 1300 grower and 25384 station workers. This industry generated about 150 million in income per year. 38% of the income goes to the farmers and 18% to the curers (Ministry of primary industry, 2010). This plant can give a stable income and therefore can increase the income of farmer (Wells, 1987). Tobacco is cultivated as a rotation with the paddy for a side income (Anon, 1981). However, product and quality of tobacco leaf are quite low due to encountering many problems, including diseases. For Tobacco cultivation, a deep and well drained soil is needed. This is where nematodes problem develop rapid ly (Luc, Sikora et al. 2005). 2.2 Nematodes related with the Tobacco Plant parasitic nematode can be found wherever tobacco is grown. The severity of the damage they caused may depended on climate and soil type (Luc, Sikora et al. 2005). Many tobacco producing countries are near or within the inter-tropical zone. The dominant nematodes that parasitize tobacco plant were Meloidogyne spp. (a root-knot nematode). Most of important species from this genus were M.arenaria, M.incognita, M.javanica, and M.hapla. M.incognita and M.javanica were important species in Malaysia. Other Meloidogyne spp., were rarely reported. Similarly, Pratylenchus spp. were also dominant species that parasitize tobacco plant (Kimpinski and Thompson 1990). Apart from Meloidogyne spp. and Pratylenchus spp., Tylenchorhynchus spp., Globodera spp., Ditylenchus dipsaci and Aphelenchus ritzemabosi were reported to parasitized tobacco plant in certain restricted area. Other nematodes such as Helicotylenchus, Rotylenchus, Scutellonema, Rotylenchulus sp., Tetylenchus and Crinomella sp. hav e been found to infect tobacco plant but not normally associated with losses. Some nematode species such as Xiphinema, Longidorus, Trichodorus, and Paratrichodorus have been reported to transmit viruse to tobacco (Luc, Sikora et al. 2005). Nematodes also may cause disease complex. For example Meloidogyne spp. a root-knot nematodes has been proved to increase the incident of Fusarium wilt even when their population were incapable to cause direct damage to the tobacco plant (Webster, 1972). Another example was interaction between Pratylenchus brachyurus (lesion nematode) and Phyptopthora parasitica var. nicotianae (cause black shank disease). Inagaki and Powell (1969) found that P. brachyurus caused more severe and rapid diseased development of black shank symptom than when the fungus alone. 2.3 Root-knot nematodes, Meloidogyne spp. 2.3.1 Distribution Meloidogyne spp. are always important parasites in tobacco cultivation, wherever the climate favours them (Nusbaum, 1960; Daulton, 1964; Barker et al., 1981; Rich et al., 1982). There were 61 species and two subspecies in this genus at the end of 1988 (Eisenback, 1985; Eisenback Hirschmann, 1991). Nowadays until year 2000 there were 80 species have been describing (Carneiro et al., 2000). Parasitism of Meloidogyne spp. was first reported by Tisdale (1922) in Florida. This genus was also a serious pest in Southern Africa in the late 1920s (Jack, 1927; NaudÑ?, 1929). Meloidogyne incognita and M. javanica were mostly found parasitize the tobacco plant. Their infection was very relying on the climate, since M.javanica had a higher tolerance towards drought and high temperature compared with M.incognita (Daulton Nusbaum, 1969, 1962; Taylor et al., 1982). Meloidogyne arenaria and M.hapla were the next mostly found to cause infection on tobacco plant. Meloidogyne hapla was reported to be found in the cooler parts of the world. Report from fields survey in Florida showed M.javanica was found in 65% of fields survey area, M.incognita 33% and M.arenaria was rarely found (Rich Garcia, 1985). Report from North Carolina showed M.arenaria population had increased gradually although M.incognita was the predominant species there. This observation also showed the same in South Carolina (Fortnum et al., 1984; Schmitt Barker, 1988). Apart from that, M.javanica and M.hapla was reported to be found in North Carolina. Reported showed that there were 64% of M.incognita and 29% of M.javanica to be found in Philippines (Madamba, 1981). Meloidogyne incognitagraham, M.microcephala, M.mayaguensis, M.cruciani, M.enterolobii, M.ethiopica, M.platani, M. themesi were also reported to parasitize reproduce tobacco plant but their importance was very restricted (Cliff hirschmann, 1984; Jepson, 1987; Rammah 1988; Rammah and Hirshmann, 1988). 2.3.2 General morphology The morphology of this genus were almost all same the except for some characteristic which usually were very useful for species identification. They were usually sexually dimorphic. Adult female have swollen, saccate bodies (pear shape like body). The size of female ranged in median length 0.44-1.30 mm and width about 0.33-0.70 mm (Eisenback, 1985). They have protrudes neck anteriorly while vulva and anus were located terminally. The female of this genus have pearly white body with moderately thick cuticle. Stylet were short, moderately sclerotized and protrusibly hollow. The stylet size was 10-24ÂÂ µm in length which consists of cone, shaft and knobs. The morphology of the stylet was quite varying between species in this genus. The morphology of stylet should be one of the supplemental characteristic to be observed for species identification. The stylet functions like hypodermic needle which was moved by protractor muscles. The shaped of the cone, shaft, and knobs also differ a mong female species in this genus. At the posterior of stylet knobs, there was dorsal esophageal gland orifices (DEGO). DEGO was the two sub ventral gland orifices open into the esophagus lumen. DEGO had a varied distance among species which also can be supplemental character for species identification. The excretory pore of the Meloidogyne spp. female situated anterior to median bulb valve plat and usually near stylet base. They also have two convoluted genital tracts. The major part of the total body content consists of two gonads which were very long and greatly convoluted. There were ovary with germinal zone and growth zone, narrow oviduct, globular spermatotheca and long uterus in each gonad. Spermatotheca were differing among species. Therefore this character can also be use for species identification. Apart from that, the cuticle in the perineal region of female from this genus forming a finger print-like pattern (the perineal pattern) which also had been use for species iden tification. This is because, the perineal pattern hold most characteristic of female such as tail terminus, phasmids, lateral lines, anus, and vulva which surrounded by cuticular striae or folds. They also have six large unicellular rectal glands situated in the posterior body region. These rectal glands were connected to the rectum. This gland produce very large amount of gelatinous matrix material. This material was excreted through the rectum and act as protective egg sac (Nickle, 1991). Different with the female, male of Meloidogyne sp. are vermiform. The size of the body vary between species which are about 700-2,000 ÂÂ µm (Eisenback, 1985). This is because the varying environmental condition existing during their development. Body of the male usually twisted through 180ÃÅ'Ã…   upon heat relaxation. The male stylet vary in size which are about 13-30 ÂÂ µm. The stylet and head of male from this genus are robust. Apart from that, size and shape of the stylet cone, shaft, and knobs can be use for species identification (Eisenback and Hirschmann, 1981). The location of DEGO is 2-13 ÂÂ µm posterior to the stylet knob base. The isthmus is short and most of the species have ventrally two overlapping gland lobe instead of normally three esophageal nuclei. The hemizonid located at the front to excretory pore. However some species the hemizonid located at the posterior of excretory pore. In normal male there is only one gonad while in sex-reversed males have two gonads. There is long vas deferens packed with developing sperm in the gonad. Among the species, the size of the spicules range from 19 to 40 ÂÂ µm. The spicules usually robust and the bursa are absent. Tail is short (hemispherical shape). There is also variation of tail shape between species (Nickle, 1991). A second stage juvenile was the infective stage of Meloidogyne sp. It has varied body length from 290 to 912ÂÂ µm (Eisenback, 1985). The head of second stage juvenile basically just same with the male. It has a delicate stylet with 8 to 18ÂÂ µm in length. The DEGO distance are varied among species with the distance mostly 2 to 8ÂÂ µm. The esophagus of the second stage juvenile is narrow with faintly outline procorpus. The median bulb is well defined. Median bulb has a large valve plate and three long ventrally overlapping glands that are use for molting and feeding. The second stage juvenile has a varied position of excretory pore. The hemizoid located posteriorly to the pore. The tail length of second stage juvenile varied among species. Usually the length is 15 to 100ÂÂ µm. At the end of the tail there is hyaline terminus. In this genus, second stage juveniles are group base on the tail length and tail shape (Whitehead, 1968; Jepson, 1984). Jepson (1987) showed that differences in either mean tail and or mean hyaline terminus are very large. These vast differences can be very useful to distinguish species within groups (Nickle, 1991). 2.3.3 Life cycle Meloidogyne sp. shows sexually dimorphism, which is the female are pyriform or saccate, while the males vermiform (Eisenback, 1987). The differences in body shaped between female and male occurred during the postembryonic development of Meloidogyne sp.. From the embryonic development, the egg hatched once to become first-stage juvenile and then molted as a second stage juvenile. The second-stage juvenile was infective stage. It moved into the soil and entered the root of suitable host plant. This second-stage juvenile then formed host-parasites relationship with the plant when it find preferred feeding site. The morphology of second-stage juvenile changed to flask-shape as it feeds on the special nurse cell. Then, without further feeding it molted three times into the third and fourth stage juvenile, and finally become an adult. The saccate adult female resumed feeding on the special nurse cell shortly after the last molt and continued to do so for the remainder of her life. The repr oductive system of both female and male of this genus developed into functional gonads during the postembryonic development (Triantaphyllou and Hirschmann, 1960). From the number of the gonad, we can differentiate the sexes. Females always have two gonads while males usually have one. During fourth-stage juvenile, the shape of saccate male juvenile changed to the vermiform adult males. The metamorphosis occurred in which the body elongates from saccate to a vermiform shape. Fully developed male emerges after the final molt of enclosed fourth-stage male which enclosed within the cuticles of second-stage and third-stage. The adult male leaved the root and move freely through the soil and it does not feed. The mode of reproduction determined the function of the male for mating. Depending on particular species reproduction whether amphimixis or parthenogenesis, the male enters the root searching for the female to mate or just remain in the soil and die. Temperature plays a vital role fo r the length of the life cyle. For example, the first adult female of M.incognita on Tomato appear 13-15 days after root penetration at temperature approximately 29 ÃÅ'Ã…  C, the female laid the first egg about 19-21 days after penetration (Triantaphyllou and Hirschmann,1960). The life span of female is much longer than the male from 2 to 3 month. 2.3.4 Effect of Meloidogyne spp. on Tobacco plant Meloidogyne sp. caused formation of galls on Tobacco root. Usually, second stages juvenile entered via behind the root cap which involves mechanical penetration by using stylet (Linford, 1942). According to Bird et.al, (1975), the penetration also involve some enzymatic action (cellulolytic or pectolytic) which secreted by esophageal gland. Then, the second-stage juvenile moved through the cortex to the region of cell differentiation. This differentiation cell was the feeding site for them which later transformed into highly specialized feeding cells called giant cells. This cell was the permanent feeding site for them (Hussey at al., 1994). According to Dropkin (1972) and Hussey (1987), the multinucleate giant cell was the result of the introduction of secretion produced by subventral esophageal gland cells of the feeding second stage juvenile. Giant cells serve as sourced of food. The nutrient from giant cells was transferred to the nematode (Jones and Northcote, 1972). According t o McClure (1977) these cells act as metabolic sink. These giant cells affected the function of the root as it caused extensive distortion and blocked of the vascular tissue which slowed water and nutrient transport. Therefore, the absorption of nutrient and water greatly reduced. Plant growth and yield may be suppressed as photosynthates were mobilized to the giant cells. Above- ground symptoms showed chlorosis of foliage and temporary wilting (premature wilting) when water stress occurred usually during drought or sunny day. Plant was stunted and the leaves were yellow and thin. The formation of gall was due to the root tissues around nematode and giant cells undergo hyperplasia and hyperthrophy. The worse was when secondary larval invasion occurred which caused the gall to coalesce and finally the root begins to decay (Nickle, 1991). Nematode also had the ability to form disease complex with other plant pathogens. The giant cell produced by root-knot nematode was highly suitable f or development of Fusarium wilt ( Porter and Powell, 1967). 2.4 Root lesion, Pratylenchus spp. 2.4.1 Distribution Pratylenchus spp. is migratory endoparasites root-lesion nematodes. This genus was just slightly less economic important compare with Meloidogyne spp. in the tropical and subtropical regions. However, some species from this genus were responsible for significant yield loss in some tobacco cultivation area. Pratylenchus pratensis, P.negletus, P.brachyurus and P.zae have been reported to parasitized tobacco in North America while in South Africa P.hexincisus, P.thornei, P.vulnus, P.brachyurus, P.minyus, and P.zae have recorded on tobacco (Milne, 1961; Honey, 1967). In Hungary, P.pratensis had been reported to parasitize tobacco cultivation. Pratylenchus penetrans was responsible to cause yield loss in Iraq. In some region in Canada, P.penetrans, P.crenatus, and P.neglectus were mostly found in tobacco fields (Mountain, 1954; Kimpinski et. al., 1976). Canter-Vissher (1969) had found Pratylenchus penetrans in New Zealand while Singh (1974) has found Pratylenchus zae in Trinidad. In gener al Pratylenchus brachyurus and P.zae are mostly found in tropical areas while P.penetrans, P.thornei, and P.minyus are common species in temperate regions (Webster, 1972). In Malaysia, this Pratylenchus sp. was locally important. However their distribution were not clearly report (Luc, Sikora et al. 2005). 2.4.2 General morphology In general the morphology of species in this genus was very similar. There was no marked sexually dimorphism in form of anterior region. Adults have body length range from 0.3 to 0.9 mm. Their body was rather stout. Because increasing of uterus volume and the presence of eggs, the gravid females were stouter than nongravid ones. The cuticle of this genus generally thin and shows fine transverse striation. There were four longitudal lines marking the lateral field. However, additional longitudal line may be present in the central zone. Because of cuticle of gravid female were quite stretch, the lateral field was indistinct. The head of this genus was low and flattened with lip region divided into two,three, or four annules. This annules was continuous with the body countour. Cephalic framework of Pratylenchus sp. was heavily sclerotized. The apical anule among most species were round except for P.brachyurus which was angular. There were three types of head structure that can be found under SEM (Corbett and Clark, 1983). The stylet of Pratylenchus sp. were quite short around 11-25 ÂÂ µm. The stylet was stout with well-developed basal knobs. There was tapering procorpus in the pharynx which was usually roundish median bulb. The isthmus was short which overlapped with the anterior end of the mid-intestine on the ventral side. There were three unicellular glands in the lobe. The length of the ventrosublateral was unequal (Seinhorst, 1971). At 2-4 ÂÂ µm behind the stylet base, there was orifice of the dorsal pharyngeal gland duct. There was no deirids in this genus. The oesophagus of both male and female was equally developed. The tail of male was short and dorsally convex-conoid. Female of Pratylenchus spp. are monoprodelph. The genital branch of most species in this genus occurred as a short sac which usually undifferentiated. The uterus of female often tricolumellar (Nickle, 1991). Different with male, female tail usually two to three anal body diameter long. The bisexual species in this genus, have oval or round spermatheca which was filled with sperm (Luc, Sikora et al. 2005). 2.4.3 Life cycle Some species in this genus reproduced sexually while most of them parthenogenetic. This migratory endoparasitic root lesion nematode fed and laid eggs in the root cortex. Most of them can be found in roots, rhizomes, or tubers and somehow can also be found in stem or fruits. Usually after penetrate the root; this endoparasitic nematode will multiply to very large numbers (10,000-35,000 specimens per 10 g of root). All the stage starting from second stage juvenile entered the root. However with unknown reason, they moved in the soil for some time and goes for a new host root. The female laid the eggs in the root and starting from there their whole life cycle is in that root. Usually, the life cycle was completed in 50-60 days (Nickle, 1991). 2.4.4 Effect of Pratylenchus sp. on Tobacco plant Pratylenchus sp. usually moved and fed on the root cortex. This activity caused disintegration of root cortex and leading to browning of the root tissue. This was known as brown root rot (Mountain, 1954). Symptoms of this disease were pruning-root, water soaked, and lesion on the root. If the infection occurred under aseptic conditions the symptoms showed less severe in the certain experimental condition (Mountain, 1954). The above ground symptoms showed that the stunted plant wilt prematurely and in worse condition died. Inagaki and Powell (1969) reported that this genus caused disease complex with the other plant pathogens. Pratylenchus.brachyurus showed to increase infection of Blackshank by wounding the root which served as entry site. 3.0 Material and method: 3.1 Soil sample: 24 soil samples were collected from Terengganu, Perlis and Kelantan state. Collected soil sample were naturally infested with nematodes and Fusarium spp. Soil samples were store in polyethylene bags. Soil sample were kept in moist condition and out of direct sunlight. 3.2 Tobacco seedling preparation: Sterilized seeds were sown to sterile sandy soil. (River sand). After sown, seedlings were kept out of direct sunlight. Fertilizer applied for twice a week via foliar application. After 30 days of nursery tobacco seedlings were transferred to each soil. 3.3 Inoculation of tobacco seedlings: 6 kg of soil samples (naturally infested) were transferred into plastic container (33x22x10 cm) with drains. Then, 30 days of healthy Tobacco seedlings were transferred to each soil container. Each soil samples were planted with 10 Tobacco seedlings. Fertilizer was applied twice a week via foliar application. Ground symptoms were observed everyday. Tobacco plants were all harvested after 6 weeks. 3.4 Plant observation: Harvested Tobacco plants were observed for the disease symptoms, size of the plant, number of leaf, leaf area, plant weight and disease severity index. Wet weight of Tobacco was measured by using a weigher. Plant size was determined by using ruler. Size of the plant was measured from crown up until shoots. Number of leaf was counted including the number of undeveloped leaf. Root gall disease severity index was determined by using following scale: 0= no root galls 1= 1-25% root galls 2= 26-50% root galls 3= 51-75% root galls 4= 75-100% root galls Disease severity index for root lesion was determined by using following index: 0= no root lesion 1= 1-25% root lesions 2= 26-50% root lesions 3= 51-75% root lesions 4= 75-100% root lesions Root then was stored in the FAA (Formaldehyde 100ml, Glacial acetic acid 50ml, Distilled water 850ml) suspension. 3.5 Isolation of nematode from soil samples: Isolation of nematode and soil inhabiting forms were extracted from soil samples by using Modified Baerman Funnel Technique (Hooper,1968; Viglierchio and Schmitt,1983).This was the simplest technique to isolate nematode and soil inhabiting forms. By using this technique we can avoid lack of oxygen and possibility of nematode lodging on the sloping funnel sides due to instead of using funnel we used a shallow dish. For this experiment instead of funnel a round shallow plastic container was used. A supporting gauze was put onto the plastic container with 0.5cm space between them. A milk filter paper with 50cc soil was put on the supporting gauze. Distilled water was added until the material was almost awash. After 5 days, the content of the dish was transfer into test tube. FAA was added to prevent population changes during storage. 3.6 Nematode counting: Nematode suspension collected via Modified Baerman Funnel was shaked. Then, 1ml was taken and transfer onto disposable plastic Petri dish. The number of all nematodes and parasitic nematodes were counted under a dissecting microscope by 5x to 10x magnification. Counting was repeated for three times. Percentage of parasitic nematodes was calculated. 3.7 Isolation of nematode from root: Nematode from root part was isolated by direct isolation. For root-knot nematodes especially female, the root tissue was carefully tease away with forceps and a fine needle to release the head and neck. Infected plant part was put onto slide and squash to check for the existence of nematode. The nematode then was stain with Phyloxine 1%. 3.8 Isolation of Fusarium spp. The root part was washed with running tap water to eliminate remaining soil particle. Then, the root was cut including healthy part (0.5cm). After that, the pieces of root were dipped in 70% ethanol for 1 minute. Then, the pieces were transferred into 5% sodium Hypochlorite solution to sterilize its surface for 3 to 5 minutes. The pieces then were transferred to sterilized distill water to rinse the pieces for 3 times each for 1 minute. After that, the plant pieces was put on sterile filter paper to eliminate excess water and then, were put on the acidified water agar medium. Finally, the dishes were sealed with parafilm and were incubated for a few days. Growing colonies were observed. 3.9 Soil pH: The soil pH was determined using a soil suspension (Rowell, 1994). 10 ÂÂ ± 0.1 gram of air dry soil sample was used in this experiment. 25 ml of water was added to the soil sample. Then, soil suspension was shacked occasionally by hand over 15 minutes period. The pH meter was calibrated at pH 4 and then pH 7 consistent reading. The soil suspensions were stirred and insert the electrodes. The pH was recorded after 30 second. 3.10 Soil moisture percentage: The water content of soils was determined by drying soil samples at 105 ÃÅ'Ã…  c (Rowell, 1994). For this experiment, soil samples were air dry for two days. Then, weight air dry soil samples for 10ÂÂ ±0.1 gram (W1). Instead of using a moisture can, aluminums foil was used. The aluminum foil was weighed (Wo). Then, weighed soil samples were put on the aluminum foil and placed them in an oven at 105 ÃÅ'Ã…  C for 24 hour. The weigh of soil sample with aluminum foil was weighed (W2). To calculate the weight of soil samples after oven dry the following formulae was applied: Weight oven dry soil (W3) = (W1+Wo)-W2 To calculate moisture percentage of soil samples, the following formulae was use: Moisture percentage (%) = W3/ (W2-Wo) x 100 3.11 Soil particle density: Determination of soil particle density involves the measurement of the volume of a known mass of particles. The soil is dispersed in water and all the air is expelled from the suspension. In a known volume of suspension the volume occupied by the particles is then found (Rowell, 1994). A clean and dry 50ml volumetric flask including stopper was weigh (Wo). Ten grams of oven dry soil samples were added into the volumetric flask. The volumetric flask was filled with distilled water until one-half full. The volumetric flask (without stopper) then was put in boiling water heating with a water bath for 30 minutes and gently agitated the content to prevent loss of soil by foaming. The volumetric flask and its content then cooled to room temperature. Distilled water was added up to the 50 ml mark. Water drop on the outer-side of the volumetric flask was wiped, insert the stopper and weighed (W2). The soil particle density was determined by using the following formulae: Soil particle density (Dp) = Soil mass/Particle volume Particle volume = Conical flask volume volume of water in flask Volume of water in flask = mass of suspension -mass of soil Mass of suspension = W2-W0 3.12 Soil texture analysis: Texture of soil samples were determined by using Hydrometer method (Bouyoucos, 1962; Page, 1982). Then, texture of soil samples determined by referring to USDA Textural triangle after calculation of the percentage of each particle (Brady, 1984). For this experiment, 50g of soil samples were placed into 600 ml beaker. Then, 100 ml of 6% hydrogen peroxide was added to decompose the organic matter. The mixture was kept remaining at room temperature overnight. After that, the beaker was placed on a hot plate at 90 ÃÅ'Ã…   C for 10 minutes. Then, 50ml of 1N Sodium hydroxide (NaOH) (dispersing agent) was added to the suspension and increase the volume to 400 ml with distilled water. The suspension was left for 20 minutes. Then, beaker was placed on a stirrer and stirred thoroughly for 10 minutes. The suspension was transferred to 1000 ml measuring cylinder. Then, distilled water was added to 1000 ml mark. Suspension was allowed to equilibrate thermally and the temperature was recorded. Mo uth of the measuring cylinder was covered with a parafilm and inverted for several times until the contents are thoroughly mixed. Mixture was left in a cool, shaded place. Then, the hydrometer was immediately into the suspension and reading was taken after 40 seconds until consistent reading. Hydrometer was removed and cleaned. The temperature of the suspension was recorded with thermometer. The thermometer was removed and remixes the suspension. Then, let the cylinder sit for 2 hours. At exactly 2 hours later, the hydrometer was again placed into the suspension and data was read. The temperature of the suspension was also seconded with thermometer. The actual reading must be corrected in order to get revised value depending upon the actual temperature. a. Add 0.36 g/L to hydrometer reading for each degree >20 ÃÅ'Ã…  C b. Subtract 0.36 g/L from hydrometer reading for each c. Density reading should also be corrected from the density of the dispensing solution (NaOH+ distilled water) without soil. These reading are must be subtract with the soil solution density reading. Finally, after calculating the percentage of each particle, use the USDA Textural triangle to determine the textural class of soil samples. Readings from specific gravity hydrometer was converted to soil g/l by using converting table (http://classic.globe.gov/fsl/html/templ.cgi?conversionlang=ar). Table 3.1 Hydrometer converting table Specific Gravity Grams Soil/L Specific Gravity Grams Soil/L Specific Gravity Grams Soil/L 1.0024 0.0 1.0136 18.0 1.0247