Fast food nation Essay Example for Free

Fast food nation Essay Let’s be real, the idea of choosing fast food is an attractive option. The ease of driving to a pick-up window to grab a delicious meal for a few dollars in under a couple of minutes is so hard to resist. I mean, who wants to drive to the grocery store to buy ingredients that cost more than an item on the value menu? Who wants to prepare and spend time cooking when you could just wait a few minutes to have someone make you food? Worst of all, who wants to clean up after the mess you made so you can repeat the cycle over again? I could see why many Americans choose such an appealing option. On the other hand, it appears that there are numerous consequences that people are too blind to notice. The entire experience about eating food among friends and families had been replaced by a rushed bite. It is to the point where people view fast food as an essential part of their habitual life. This leads to many problems like health and economic issues. America may have evolved into a fast food nation, or really a fat food nation. To this day, it seems that fast food is the â€Å"go-to† option because of its convenience, tastiness, and practicality. Unfortunately, the entire experience of eating food has transformed into a â€Å"routine†¦that is now taken for granted† (Schlosser 3). I agree with Schlosser because many people disregard the traditions that food brings to the table. Friends and families come together to eat food and enjoy each other’s company. Yet people overlook it and choose to finish their food within minutes with no words exchanged to continue what they were doing before. I think that one of the main reasons is how fast paced our country has become, and how our eating habits have sped up. Families have changed the way they eat as the years have progressed. Before, it was considered that â€Å"housewives would have a home-cooked meal ready for their husband and kids† (guest speaker, 11/20) when they arrived home. They would eat together and have conversations about anything on their minds. Those times have gradually dissolved when the workforce required wives to take on occupations. As of now, everyone is recommended to secure a job, thus are too busy to cook all the time for their families. The last thing a working mother wants to do when she comes home from an exhausting day of work is to prepare a troublesome meal for the family that is scarfed in seconds. So how do they find a way to overcome their problems? They decide to drive to a bulding that serves a warm, tasty meal to bring back to their families just to satisfy their hunger to move on with their lives. A different scenario is where students are always rushed with jam-packed schedules filled with academics, sports, and extra-curricular interests. Many students do not have the spare time to cook meals in between their busy lives. On top of that, students’ energy levels tend to be depleted at the end of the day. Cooking takes too much time and energy, or even thinking of what to make. This leads to the next convenient option: drive-thru restaurants. Nowadays, the essentialism of fast food has taken over in numerous American lives. Those with active agendas may view such fast food as â€Å"something as having universal validity rather than as being a social, ideological, or intellectual construct† (Rossiter 11/13) for practical reasons. Today’s hurried pace does not allow people the opportunity to eat leisurely with the company of others. Rather, the replacement of traditional food to fast food is the result of an intense schedule of work and school. When fast food first appeared on the planet, there was a huge economic boom after World War II. Since fast food made a successful mark in history, â€Å"fast food was added to the Merriam- Webster dictionary in 1951. † (Sena). As time progressed, there is no doubt that fast food is loved by not only Americans, but everyone globally. Modern society is always on the go, so grabbing a quick bite is always on demand. With that in mind, the rising of prices, due to economic recession, have changed the perception of many fast food owners. So how do they approach this obstacle? It seems as though fast food franchises have focused on â€Å"high volume, low cost and high speed product† (Sena). In this day and age, many people â€Å"work for wages and use wages to pay for food† (Rossiter 9/4). Due to recession, there are many working class citizens who do spend their money on fast food because that is all they could afford. It is unfortunate because people are being diagnosed with many health problems since they lack the money to buy healthier products. Speaking of which, I think it is quite ironic that a cheeseburger costs just as much as broccoli. Is it not ridiculous that healthy foods cost a lot more than value meals at restaurants? I never grasped that idea and I think that healthy foods should be cheaper than unhealthy junk food. If major fast food corporations drop the prices of healthier foods such as chicken wraps and grilled chicken salads with less fattening dressing and increase prices for the burgers and fries, health problems would be less of a concern. People would be able to eat a standard meal for an affordable price. Furthermore, if people ate healthier food, they would have more energy to be more productive in their jobs. Maybe if fast food restaurants changed their items to healthier alternatives, such issues could be less of a concern. It is hard for me to say if the book effectively conveyed the messages that Eric Schlosser wanted to share because there could have been more evidence throughout the rest of the book. Fast Food Nation was great to read about the history of how the founders lived and how fast food shaped America. Since I grew up in Los Angeles, near Anaheim, it shocked me how that Carl Karcher described the city that had â€Å"palm trees and orange groves, and smelled the citrus in the air† (Schlosser 13). If I had to describe Anaheim, I would think about the convention center, the Angel’s Stadium and of course, Disneyland; yes, this theme park is the â€Å"happiest place on Earth†, but not really like â€Å"heaven† (Schlosser 13). I found it quite interesting how fast food became a huge success after the invention of cars came up. It never crossed my mind that the creation of drive-in restaurants became such a great hit and helped the economy out incredibly. I also found this book interesting because of automobiles, this led to â€Å"the world’s first motel and the first drive-in bank. † (Schlosser 17). Due to that, food stands introduced â€Å"curb service† which seemed like drive-ins became acceptable year-long. I had no idea that the McDonald brothers were the ones to start the Speedee Service System, thus starting the fast food nation. Nor did I know that they â€Å"employed only young men† (Schlosser 20) and that attracted families rather than hiring women which attracted teenage boys. What interested me the most was that young employed men attracted families rather than teenage girls. If employed women attracted boys, it would only make sense that employed men attracted females. However, within the required pages of the book, I would say that the Schlosser could have done a better job to convey his messages. In the introduction, he stated his thoughts about how fast food affected America and how he would approach his thoughts. However, the first chapter went off topic and gave the audience a better understanding of the founding fathers of the biggest fast food joints in the world. I think that he should have referred to the impacts that fast food had on people. There was not much information about how fat food influenced the traditions of food or what happens behind the cash register. He did say a little bit about the economic trends and how the Speedee Service System allowed more families from the working- class background could afford their products. I was hoping Schlosser would talk more about traditions and experiences about food and how it evolved today. I believe that he could have stated more evidence on how fast food impacted the lives of America in the present and cut out a lot of history. Sure, the information from the past helped me understand what was going on, but rather talking about the lives of the founders, more information about what was really inside the food behind the counters could have helped Schlosser’s message. When I heard about this book, I assumed he would talk about how each item on the fast food menus were really created. I was looking forward to read about new ingredients that were injected and what livestock was raised and used to make the burgers. Also, Schlosser could have mentioned his opinions on solutions to these problems. By stating a few possible answers, he could have touched some reader’s hearts enough to make changes in their lives. It could have even helped society think twice about stuffing a Big Mac or Double-Double in their mouths. On top of that, I anticipated something similar to the documentary â€Å"Super Size Me† in the sense that Schlosser would have conducted an experiment to shock his readers. Something like Morgan Spurlock’s social experiment would have opened my eyes even more about fast food and â€Å"the issue of rising of†¦corporate social responsibility. † (Riley). By throwing in some appalling facts, it would have been more effective to the readers. Perhaps Schlosser could have one person eat any kind of fast food for a month and see if any drastic changes occurred. At the end of the day, I think it is up to the consumers to choose if they want to eat French fries or not. They are the ones to decide if they should consume a Wendy’s triple stacker burger and know the consequences. America has more options than fast food, there are easy recipes to cook, make food in advance if a schedule is too busy, or buy in bulk to save money. Eric Schlosser may have enlightened his audience throughout the rest of the book, but he can only do so much to influence his readers. Works Cited Riley, Jim. CSR at the Movies Supersize Me in 7 Minutes. Tutor2u. Tutor2u Limited, 20 Feb. 2011. http://www. tutor2u. net/blog/index. php/business-studies/comments/csr-at-the-movies-supersize-me-in-7-minutes Rossiter, Jaime. Food Nationalism/Ethnicity. Essentialism. San Diego State University, San Diego. 1 Dec. 2013. Lecture. Rossiter, Jaime. Global Food Regime. Geography of Food. San Diego State University, San Diego. 25 Nov. 2013. Lecture. Schlosser, Eric. Fast Food Nation: The Dark Side of the All-American Meal. Boston: Houghton Mifflin, 2001. Sena, Matt. Fast Food Industry Analysis 2013 – Cost Trends. Fast Food Industry Analysis 2013. FranchiseHelp Holdings LLC, n. d. Web. 28 Nov. 2013. http://www. franchisehelp. com/industry- reports/fast-food-industry-report.

How Various Mechanisms By Which Substances Cross The Cell Me :: essays research papers

Homeostasis is essential to the cell’s survival. The cell membrane is responsible for homeostasis. The membrane has a selective permeability which means what moves in and out of the cell is regulated. Amino acids, sugars, oxygen, sodium, and potassium are examples of substances that enter the cell. Waste products and carbon dioxide are removed from the cell. All of these substances cross the membrane in a variety of ways. From diffusion and osmosis, to active transport the traffic through the cell membrane is regulated.   Ã‚  Ã‚  Ã‚  Ã‚  Diffusion is the movement of molecules form one area of higher concentration to an area of lower concentration. Concentration gradient causes the molecules to move from higher concentration to a lower concentration. The side of the membrane that has the higher concentration is said to have the concentration gradient. It drives diffusion because substances always move down their concentration gradient. The pressure gradient also plays a role in diffusion. Where this is a pressure gradient there is motion of molecules. The pressure gradient is a difference in pressure between two different points. If the concentration of one side of the membrane is greater than the molecules will travel from the higher to lower concentration. Eventually there will be a dynamic equilibrium and there will be no net movement of molecules from one side to the other.   Ã‚  Ã‚  Ã‚  Ã‚  Osmosis is the diffusion of water. Like diffusion, the water moves from a region of higher water potential to a region of lower water potential. Solutions have three different stages that the solutes can be classified in: isotonic, hypertonic, and hypotonic. Isotonic is when the solutions have equal amounts of solutes. Like equilibrium, there is no net change in the amount of water in either solution. When the solutions have different concentration of solutes then the one with less solute is hypotonic and the one with more solute is hypertonic. Hypotonic takes in the solute from the hypertonic side that gives away the solute. There will be a net movement in these types of solution. The molecules will move from the hypotonic solution into the hypertonic solution.   Ã‚  Ã‚  Ã‚  Ã‚  The third way a substance can cross the cell membrane is through facilitated diffusion. This occurs when special carrier proteins carry solutes dissolved in the water across the membrane by using active transport. When the concentration gradient can not allow travel from one side of the membrane to the other fast enough for the cell’s nutritional needs, then facilitated diffusion is used. The transport protein is specialized for the solute it is carrying, just as enzymes are specialized for their substrate. The transport protein can be How Various Mechanisms By Which Substances Cross The Cell Me :: essays research papers Homeostasis is essential to the cell’s survival. The cell membrane is responsible for homeostasis. The membrane has a selective permeability which means what moves in and out of the cell is regulated. Amino acids, sugars, oxygen, sodium, and potassium are examples of substances that enter the cell. Waste products and carbon dioxide are removed from the cell. All of these substances cross the membrane in a variety of ways. From diffusion and osmosis, to active transport the traffic through the cell membrane is regulated.   Ã‚  Ã‚  Ã‚  Ã‚  Diffusion is the movement of molecules form one area of higher concentration to an area of lower concentration. Concentration gradient causes the molecules to move from higher concentration to a lower concentration. The side of the membrane that has the higher concentration is said to have the concentration gradient. It drives diffusion because substances always move down their concentration gradient. The pressure gradient also plays a role in diffusion. Where this is a pressure gradient there is motion of molecules. The pressure gradient is a difference in pressure between two different points. If the concentration of one side of the membrane is greater than the molecules will travel from the higher to lower concentration. Eventually there will be a dynamic equilibrium and there will be no net movement of molecules from one side to the other.   Ã‚  Ã‚  Ã‚  Ã‚  Osmosis is the diffusion of water. Like diffusion, the water moves from a region of higher water potential to a region of lower water potential. Solutions have three different stages that the solutes can be classified in: isotonic, hypertonic, and hypotonic. Isotonic is when the solutions have equal amounts of solutes. Like equilibrium, there is no net change in the amount of water in either solution. When the solutions have different concentration of solutes then the one with less solute is hypotonic and the one with more solute is hypertonic. Hypotonic takes in the solute from the hypertonic side that gives away the solute. There will be a net movement in these types of solution. The molecules will move from the hypotonic solution into the hypertonic solution.   Ã‚  Ã‚  Ã‚  Ã‚  The third way a substance can cross the cell membrane is through facilitated diffusion. This occurs when special carrier proteins carry solutes dissolved in the water across the membrane by using active transport. When the concentration gradient can not allow travel from one side of the membrane to the other fast enough for the cell’s nutritional needs, then facilitated diffusion is used. The transport protein is specialized for the solute it is carrying, just as enzymes are specialized for their substrate. The transport protein can be

Balanced Scorecard and Financial Perspective

African Journal of Business Management Vol. 5(32), pp. 12520-12530, 14 December, 2011 Available online at http://www. academicjournals. org/AJBM DOI: 10. 5897/AJBM11. 928 ISSN 1993-8233  ©2011 Academic Journals Full Length Research Paper An investigation into the interrelation between balanced score card factors: A case study in the automotive industry Jalalpoor Mahdieh1 and Tolouei Pedram2* 1 Department of Management, University of Isfahan, Isfahan, Iran.Department of Management, University of Tehran, Tehran, Iran. 2 Accepted 14 June, 2011 Since 1990s, when Kaplan and Norton introduced balanced scorecard (BSC) model, this model has been considerably popular amongst managers all over the world. Although BSC is known as a successful performance measurement tool amongst managers, there have been criticisms of that including: How financial and non-financial measures are linked together? Are relationships in a direct way or there is bi-directional casualty?To overcome the limitations t o current BSC theory, this paper aims to describe main factors of each balanced scorecard BSC perspectives and investigate interrelation between them with consideration to automotive parts sector in Iran. For this aim, we analyze the relationship between various perspectives in structure of balanced scorecard and measure causal relationships between various perspectives and their role in improving financial perspective. This research was conducted through a set of monthly reports of Balances scorecard factors in Tosnco – company of auto industry – during a three-year period.Case study evidence verified the underlying theoretical hypothesis of BSC. It is verified that perspectives are positively correlated with each other and new interrelation between internal process perspectives factor and financial perspective evidence was also found. The innovative dimension of this research is that we actually applied BSC in Iran and investigated factors related to auto industry an d interrelation between factors with each other. Key words: Performance, process, customer, finance, factors. INTRODUCTION Performance measurement is considered a part of a performance management system. This process includes series of activities to eminently and spiritually achieve organizational excellence in the competitive field and focus the efficiency and effectiveness of these activities. Martinson (1999) offer several descriptions of organizational performance, and present a variety of models and methods to performance measurement at the same time. Traditional performance measurement methods *Corresponding author. E-mail: [email  protected] ut. ac. it Abbreviations: BSC, Balanced scorecard; statistical package for the social sciences. SPSS, that were based on financial measures- not only reflected the complete success or failure of companies that did not ave the necessary abilities, but also failed to establish a logical relation between the company’s success factor s and was unable to support management programs (Kaplan and Norton, 2001). Environmental management issues have received an increased amount of attention in recent years, as have various performance measurement systems (PMS) such as the balanced scorecard (BSC). At this time, BSC was presented as the most practical and comprehensive performance measurement model. In recent years, BSC has been a comprehensive model when looking at management issues for financial and non-financial purposes and has been very popular as it as attracted a lot of attention (Norreklit, 2000). This model offers a variety of performance factors in four Mahdieh and Pedram perspectives: The Financial perspective; the customer perspective; the internal business process perspective and the organizational learning and growth perspective. The BSC is a multi-criteria evaluation concept that highlights the importance of performance measurement (Tseng, 2010). Based on BSC, the cause and effect relationship between th e four perspectives have been created (WongOn-Wing et al. , 2007; Paul, 1998). In fact, the logic of cause and effect as the essence of he BSC approach-which distinguishes it from other approaches- is described (Atkinson et al. , 1997). It is stated that the learning and growth performance, internal process performance, costumer performance, and financial performance counteract each other eventually (DE Haas and Kleingeld, 1999). Jones and Sasser (1995) recognized a cause and effect relationship between loyalty and customer satisfaction and financial results, where customer satisfaction leads to loyalty and it is customer satisfaction that can bring positive financial results. Due to the chain relationship between perspectives, hanges in one perspective would cause changes and reactions in other perspectives. Consequently, managers can achieve improved financial results through the chain relationship between perspectives (Cohen et al. , 2008). Relationships in BSC model are indicate d within the framework of the fact that in order to make financial results, we must provide value for costumers, and this would happen only, when an organization improved internal processes and match them with costumers’ demands. Accordingly, in order to improved internal processes, and initialize processes that provide value for costumers, the rganization must reinforce growth and learning in the organization (Kaplan and Norton, 1996). Hogue and James, in study of Australian construction companies in 2000, realized that the companies employing non-financial factors have made considerable financial results. Other researchers have realized that using BSC is indirectly related to improved performance and profitability (Malina and Selto, 2001). There are very few researches related to causal relationship between various factors; especially between financial perspective and other perspectives in BSC model. Amongst such researches we can point to a research, in Greece, that onside rs the relationship between parameters of BSC model in 90 companies. Results of this research indicate that improving non-financial perspectives results in better financial perspectives, and non-financial perspectives are interrelated (Cohen and Thiraios, 2008). Although BSC is known as a successful performance measurement tool amongst managers, there have been criticisms of that including: How are financial and nonfinancial measures are linked together? Are relationships in a direct way or there is bi-directional casualty? In this study, we present an approach to overcome the limitations to current BSC theory.The scope of our study is two-fold; the first goal is to investigate and identified main factors of each balanced score card perspectives with 12521 consider to automotive parts sector. We categorize the factors and determine their priority in regard to environment of automotive parts industry. While the second goal of the study is focused on cause and effects logics and linki ng financial and non-financial perspectives together. In this part, we will assess the influence of factors of each perspective on other perspectives and analyze the cause and effect relationship between them. In order to present a better image of reciprocal impacts f various factors, we have taken into consideration four perspectives of the automotive company with an exception of BSC, and then we will analyze the interrelationship between four perspectives. Considering the fact that in the present environment of Iran, management and control affairs are considerably important, and accurate scientific evaluations are amongst managers’ major concerns, BSC is considered to be one of the most comprehensive and functional tools of performance evaluation. This research measures the effects of different perspectives of balanced score card in an automotive parts manufacturing unit in Iran. LITERATURE REVIEWHere, we first explain how to use balanced scorecard, and then in the next par t, we investigate and identify factors related to each perspective. Part A – BSC Since 1990s, when Kaplan and Norton introduced BSC model, this model has been considerably popular amongst managers all over the world. Hundreds of organizations have already employed this model, or intend to employ it in near future (Rautiainen, 2008; Kald and Nilsson, 2000). Healthcare organization in Sweden has appreciated BSC model quite well, and has employed it as a solution to organizational problems, as well as a means of realizing organizational goals (Aidemark, 001). Germany, England and Italy have also successfully developed BSC model (Gehrke and Horvath, 2002). Numerous countries in Northern Europe have employed this model (Kald and Nilsson, 2000), and studies indicate that the model has been specifically favored in most of those countries; although in some countries, including France, where there is another model called â€Å"dashboard† rooted in their culture, BSC model is no t so popular (Bourguignon et al. , 2004). Kaplan and Norton stress on importance of three principals in the concept of BSC: 1. Maintaining causal relationship 2. Including adequate performance incentives and timulators 3. Maintaining the relationship with financial measurement factors (Speckbacher et al, 2003). 12522 Afr. J. Bus. Manage. Figure 1. All perspectives of BSC. On this basis, researches refer to this model as a means of working out strategies based on causal relationship (Speckbacher et al. , 2003). Causal logic is considered to be the essence of BSC model. Other researchers name causal logic as the core of BSC model (Atkinson, 1997; Norreklit, 2000). There are also theories stressing that Kaplan and Norton (1996) have not adequately explained the causal relationships, and researchers claim that the entioned relationships are not causal, and are merely logic (Pedram, 2003). Another research, in Finland, is indicative of dissatisfactions caused by lack of causal relationsh ip between components of the model (Malmi, 2001). Although definition of causal relationships is the basis of accomplishment for balanced scorecard model, apparently many organizations do not take this into consideration (Aidmark, 2001; Ittner et al. , 2003). Part B – Factors related to each perspective in BSC In this paper, in order to measure and evaluate relationships between various perspectives, we searched or factors related to each perspective. The four perspectives of BSC are learning and growth, internal processes, costumer, and financial. Here we briefly explain characteristics of each perspective. Learning and growth perspective: stress on innovation, creativity, competition, capabilities, and target subjective properties. This perspective aims to identify professions (human assets), system (informational asset), and organizational state (organizational asset) in order to support internal processes. Internal process perspective: identify decisive processes in the o rganization. In this perspective, we ust make sure that company’s products and services meet the needs of customers. Costumer perspective: results in introduction of a valuable approach that guarantees loyalty of costumers. In this perspective we must keep constantly identifying parameters, which costumers consider as valuable, and provide them for costumers. Financial perspective: defines tangible outcomes of organization’s strategies and includes a series of traditional financial factors. This perspective covers longterm goals of the organization, and company’s major goals are usually put into this perspective. Financial erspective is usually considered to be a secondary aspect and a function of other perspectives. It is indeed the outcome of activities of other three non-financial perspectives. All perspectives, their causal relationships, and their relationships with strategies are shown in Figure 1. METHODOLOGY Kaplan and Norton stress that BSC is a model, and must be optimized in accordance with specific elements related to an organization or industry. This model cannot be used as a general model for various organizations and industries, or even for all aspects of an industry. Therefore, it must be designed and xecuted individually for each condition and each organization. Every organization must adjust BSC to its own mission, outlook, strategy, technology, organizational culture, and environment, in order to use it properly (Kaplan and Norton, 1993). For the same reason, we searched in related literature and Mahdieh and Pedram. studies and worked out factors related to each perspective within the realm of automotive parts. The factors are as follows: 1. There are some general factors in accordance with the requirements of international standard. Standard related to this industry is ISO/TS16949: 2009 and ISO9000 2.There are also factors related to costumer, which all companies must report to costumers periodically. 3. Factors related to other stake holder such as communities, share holders and employees 4. Factors included in scientific articles and researches with related subjects We took all required factors from the mentioned sources and put them in Table 1. Source of each factor is shown in the table too. After taking the viewpoints of experts and conditions of the Company into consideration, we selected main factors from Table 1. Factors shown in Table 2 are measured and analyzed as major factors throughout this article.Also in Table 3, the number of factors which are used in the paper is shown. Hypotheses formulation According to Kaplan and Norton model there is a continuous relationship between perspectives of BSC. According to this model, Kaplan and Norton claimed that outcomes of optimizing performance of learning and growth perspective are evident in better performance of internal business processes. This would accordingly have a positive effect on costumer perspective, and finally improves financial performance. These relationships are shown in Figure 2. The following research has aimed to evaluate this claim.In this article, we analyze the relationship between various perspectives in structure of balanced scorecard. Measuring causal relationships between various perspectives and their role in improving financial perspective is the final goal of this research. Three hypotheses were formed in this regard: H1. 1: There is a positive relationship between learning-growth perspective and internal process perspective. H1. 2: There is a positive relationship between internal process and costumer perspective. H1. 3: There is a positive relationship between customer perspective and financial perspective.In the next part, we investigated the relationship between each main perspective of BSC and detailed factors of the other perspectives. The second part of article will assess these hypotheses: H2. 1: There is a positive relationship between all factors of learning and growth perspective and internal process perspective in total. H2. 2: There is a positive relationship between all factors of internal process perspective and costumer perspective in total. H2. 3: There is a positive relationship between all factors of customer perspective and financial perspective in total. 12523 se performance factors which had been frequently used in literature of BSC. For financial perspective we used one financial criterion. In the following tables abbreviations and values related to each factor are brought from TOSN data during the period of 2006-2009. Number of factors in each perspective is shown in Table 4. We worked out level of realization of factors on the basis of company reports, covering the period of March 21st 2006 to March 20th 2010, and in a monthly order. In order to synchronize and facilitate calculations, we worked out reports related to the factors on a monthly basis and in forms of percentages.For each factor, we worked out 48 data from the existing information, we then calculated geometrical average of factors and determined the level of interrelation between each factor and geometrical average of the related perspective. We also worked out value of each factor for the period of March 21st 2006 to March 20th 2010. Measuring the relationship between perspectives This trend showed that the BSC, when executed have growth factor. By using Statistical Package for the Social Sciences (SPSS) in this article, Level of interrelation between each factor and other factors of the same perspective was taken into consideration.By using SPSS, we determine importance rate of sub-scales (factors). The importance rate of each factor is shown in Tables 5, 6 and 7. Also the correlation between four main perspectives is shown in Table 8. The relationship between these four perspectives is shown in Figure 3. In Addition to relationships which are stated in Kaplan and Norton BSC card, it is obvious that there are some strong between perspectives. These relation ships demonstrate that not only these for perspectives are in contact with each other in simple direction as it is shown in Figure 2; they depend on each other indirectly. It eans that not only our hypotheses in the first part are based on facts; some other relationships should be taken into account. Next, we determined whether all the sub factors of each perspective influence on upper perspective. For this aim, we consider each factors of one perspective (for example learning) and calculated the correlation between all factors of that (L1-L8) with the next perspective (In this example, the process perspective). Based on BSC model, all of the factors of each perspective (Learning) must influence directly on the next perspective (process). We will investigate whether this claim is true or not.These relations are shown in Figure 4. Research method Conclusion Statistics used in this article are related to automotive parts manufacturing companies in Iran. The data are collected in Naien Development and Progress Company (TOSN Co. ). TOSN was established in January 1997. The main activity of this company is manufacturing main parts of automotive engine. The company is the sole manufacturer of some specific parts in Iran. The company outlook is defined as pioneering in manufacturing main parts of automotive engine in the Middle East. In this research we tried to In this article, we investigated factors related to each erspective. In order to measure and evaluate relationships between various perspectives, we searched for factors related to each perspective and ranked them for each perspective (Tables 5, 6 and 7). In the next part, we evaluated level of interrelation between non-financial perspectives and financial perspectives through 12524 Afr. J. Bus. Manage. Table 1. General factors related to evaluating BSC perspectives. Perspective Factor Abbreviations Financial Return on assets return on equity inventory turnover sales margin assets turnover, debtors turnover R OE ROA IT SM AT DT Percentage of lost clientsPercentage of customers’ complaints Market share on time delivery to customer rate of orders variety of products (according to the market), Perceived level of quality Perceived level of trust to the products After-sales service Rate of new costumers Perceived level of service Brand awareness Brand image Perceived value of money Perceived level of service PLC PCC MSh OTD RO VoP PLoQ PLoT AfSS NC PLoS BA BI PVoM PLoS Effectiveness of the quality management system Degree of evaluation suppliers performance number of raw material suppliers Reduction defect (casting ,machining) Reduction scraps m ean time to repair ean time between faults repair costs Quality cost Per capita logistic per capita raw materials transportation costs per capita product transportation costs EQMS DoESP NRMS RD RS MTTR MTBF RC QC PL PRMTC PPTC Costumer Internal processes 1 source 2 4 * * * * * * * * 3 * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * Mahdieh and Pedram. 12525 Table 1. Contd. production person-hours average daily production percentage of product realization Useful product line internal duplication error overall equipment efficiencyEffective dispatching of orders (in terms of price, specifications and delivery time) degree of cooperation with suppliers degree of cooperation with distribution channels Speed of adopting innovations already introduced in the market Speed of adopting innovations not yet introduced in the market rate of support the groundwork for establishment of a process-based organization Learning and Growth PPH ADP Ppr Upl Ide OEE EDO DoCS DoCDC SoAIaI SoAInI sgepo Per capita presented suggestion, per capita accepted suggestions per capita executed suggestions rate of training hours rate of training section efficiencyFrequency rate of accident Severity rate of accident rate of access to IT per capita non-cash bonus rate o f investment in new technology rate of innovative products and services exchange of information with co-operative companies Promotion of common business plans with co-operating companies Cooperative companies monitoring Collaboration and information exchange in the organization Pps Pas Pes Rth Rtse FRA SRA Rai PNCB InvTech IPS FExCO FPCBT CCM FCoEx * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * Source 1-factors from international standardSource 2-factors from customer viewpoint Source 3-factors focusing on stakeholder viewpoint Source 4-factors from literature review questioning main hypotheses in balanced scorecard logic. Indeed, we tried to find a real evidence for this claim. The questioned data in TOSN, manufacturer of automotive parts using balanced scorecard for 3 years, confirms this claim in some aspects. Results of presented hypotheses were as follows: Interrelations between growth perspective and intern al processes perspective was almost 0. 96. Also, interrelation between processes perspective and costumer perspective was 0. 824. Interrelation etween costumer perspective and financial perspective was 0. 781(results are shown in Table 8). Therefore, in this company there is a deep and 12526 Afr. J. Bus. Manage. Table 2. Selected factors related to evaluating BSC perspectives in this article. Factor Financial perspective Sales margin Abbreviation Label Sm F Customer perspective Market share Perceived level of quality Perceived level of trust to the products After-sales service Perceived level of service Brand awareness Brand image Perceived value of money MSh PLoQ PLoT AfSS PLoS BA BI PVoM c1 c2 c3 c4 c5 c6 c8 c8 Internal business and production process perspectiveEffective dispatching of orders (in terms of price, specifications and delivery time) degree of cooperation with suppliers degree of cooperation with distribution channels Speed of adopting innovations already introduced i n the market Speed of adopting innovations not yet introduced in the market Rate of support the groundwork for establishment of a process-based organization EDO DoCS DoCDC SoAIaI SoAInI Sgepo p1 p2 p3 p4 p5 p6 Learning and growth perspective Rate of investment in new technology Rate of innovative products and services Exchange of information with co-operative companiesPromotion of common business plans with co-operating companies Collaboration and information exchange in the organization Rate of training hours Rate of training section efficiency Cooperative companies monitoring InvTech IPS FExCO FPCBT FCoEx Rth Rtse CCM l1 l2 l3 l4 l5 l6 l7 l8 Table 3. Number of factors in each perspective. Number of factor 1 8 6 8 23 Perspective Financial perspective Customer perspective Internal business and production process perspective Learning and growth perspective Total and positive relationship between non-financial factors of the model. According to BSC model, Kaplan and Norton claimed hat outcomes of optimizing performance of learning and growth perspective are evident in better performance of internal business processes. This would accordingly have a positive effect on costumer perspective, and finally improves financial performance. Kaplan and Norton did not investigate the different relationship between all perspectives. In this article, we assessed all the relationships between perspectives to determine the cause and effect relationship between all perspectives. Our research resulted in amazing conclusion. We found the relationship between business processes and financial perspective strong.Interrelation between financial perspective and internal Mahdieh and Pedram. 12527 Figure 2. Effect of factors of BSC on each other. Table 4. The importance rate of each factor in the learning perspective. L1 1 0. 854(**) 0. 933(**) 0. 938(**) 0. 947(**) 0. 969(**) 0. 968(**) 0. 959(**) 0. 975(**) L1 L2 L3 L4 L5 L6 L7 L8 L L2 0. 854(**) 1 0. 959(**) 0. 948(**) 0. 868(**) 0. 8 91(**) 0. 922(**) 0. 903(**) 0. 938(**) L3 0. 933(**) 0. 959(**) 1 0. 968(**) 0. 934(**) 0. 937(**) 0. 954(**) 0. 954(**) 0. 978(**) L4 0. 938(**) 0. 948(**) 0. 968(**) 1 0. 928(**) 0. 957(**) 0. 976(**) 0. 955(**) 0. 984(**) L5 0. 947(**) 0. 868(**) 0. 34(**) 0. 928(**) 1 0. 911(**) 0. 934(**) 0. 957(**) 0. 961(**) L6 0. 969(**) 0. 891(**) 0. 937(**) 0. 957(**) 0. 911(**) 1 0. 987(**) 0. 958(**) 0. 978(**) L7 0. 968(**) 0. 922(**) 0. 954(**) 0. 976(**) 0. 934(**) 0. 987(**) 1 0. 963(**) 0. 990(**) L8 0. 959(**) 0. 903(**) 0. 954(**) 0. 955(**) 0. 957(**) 0. 958(**) 0. 963(**) 1 0. 982(**) L 0. 975(**) 0. 938(**) 0. 978(**) 0. 984(**) 0. 961(**) 0. 978(**) 0. 990(**) 0. 982(**) 1 Table 5. The importance rate of each factor in the process perspective. P1 P2 P3 P4 P5 P6 P P1 1 0. 852(**) 0. 918(**) 0. 765(**) 0. 916(**) 0. 865(**) 0. 962(**) P2 0. 852(**) 1 0. 663(**) 0. 951(**) . 925(**) 0. 853(**) 0. 920(**) P3 0. 918(**) 0. 663(**) 1 0. 580(**) 0. 736(**) 0. 683(**) 0. 827(**) P4 0 . 765(**) 0. 951(**) 0. 580(**) 1 0. 824(**) 0. 738(**) 0. 827(**) P5 0. 916(**) 0. 925(**) 0. 736(**) 0. 824(**) 1 0. 939(**) 0. 968(**) P6 0. 865(**) 0. 853(**) 0. 683(**) 0. 738(**) 0. 939(**) 1 0. 958(**) P 0. 962(**) 0. 920(**) 0. 827(**) 0. 827(**) 0. 968(**) 0. 958(**) 1 Table 6. The importance rate of each factor in the customer perspective. C1 C2 C3 C4 C5 C6 C7 C8 C C1 1 0. 979(**) 0. 959(**) 0. 872(**) 0. 953(**) 0. 945(**) 0. 806(**) 0. 820(**) 0. 938(**) C2 0. 979(**) 1 0. 948(**) 0. 891(**) 0. 947(**) 0. 53(**) 0. 855(**) 0. 876(**) 0. 965(**) C3 0. 959(**) 0. 948(**) 1 0. 849(**) 0. 972(**) 0. 960(**) 0. 705(**) 0. 733(**) 0. 898(**) C4 0. 872(**) 0. 891(**) 0. 849(**) 1 0. 873(**) 0. 933(**) 0. 879(**) 0. 878(**) 0. 956(**) C5 0. 953(**) 0. 947(**) 0. 972(**) 0. 873(**) 1 0. 970(**) 0. 733(**) 0. 764(**) 0. 917(**) C6 0. 945(**) 0. 953(**) 0. 960(**) 0. 933(**) 0. 970(**) 1 0. 804(**) 0. 829(**) 0. 961(**) C7 0. 806(**) 0. 855(**) 0. 705(**) 0. 879(**) 0. 733(**) 0. 8 04(**) 1 0. 985(**) 0. 935(**) C8 0. 820(**) 0. 876(**) 0. 733(**) 0. 878(**) 0. 764(**) 0. 829(**) 0. 985(**) 1 0. 946(**) C 0. 938(**) 0. 965(**) 0. 898(**) . 956(**) 0. 917(**) 0. 961(**) 0. 935(**) 0. 946(**) 1 ** Correlation is significant at the 0. 01 level (2-tailed). processes of production and business was positive and equal to 0. 946. Based on this finding, we tried to determine the reason for this relationship. For this aim, we considered all the factors of each perspective and we evaluated these detailed relationship. Interrelation between factors of process perspective and financial 12528 Afr. J. Bus. Manage. Table 7. The relationship between main perspectives. L P C F L 1 0. 967(**) 0. 888(**) 0. 950(**) P 0. 967(**) 1 0. 824(**) 0. 946(**) C 0. 888(**) 0. 824(**) 0. 771(**) F 0. 950(**) 0. 946(**) 0. 771(**) 1 ** Correlation is significant at the 0. 01 level (2-tailed). Table 8. The relationship between each factor of one perspective with the next perspective. Relatio nship between factors of learning perspective and three other perspectives Learning factor Process Customer Financial ** ** ** L1 0. 971 0. 793 0. 968 ** ** L2 0. 854 0. 967 0. 827** ** ** L3 0. 921 0. 916 0. 911** ** ** L4 0. 951 0. 917 0. 914** ** ** L5 0. 910 0. 793 0. 929** ** ** L6 0. 984 0. 852 0. 944** ** ** L7 0. 977 0. 884 0. 945** L8 0. 947** 0. 843** 0. 932** Relation Strongly accepted Moderately acceptedStrongly accepted Strongly accepted Moderately accepted Strongly accepted Strongly accepted Strongly accepted Relationship between factors of process perspective and three other perspectives Process factor Learning Customer Financial Relation P1 0. 880** 0. 740** 0. 889** Direct relationship P2 0. 940** 0. 964** 0. 849** Strongly accepted P3 0. 687** 0. 547** 0. 729** Direct relationship P4 0. 869** 0. 968** 0. 765** Strongly accepted ** ** P5 0. 934 0. 817 0. 888** Direct relationship P6 0. 960** 0. 752** 0. 936** Direct relationship Relationship between factors of custo mer perspective and three other perspectives Customer FactorLearning Process Financial Relation C1 0. 753** 0. 711** 0. 822** Strongly accepted C2 0. 821** 0. 775** 0. 696** Not accepted C3 0. 656** 0. 579** 0. 803** Strongly accepted ** ** C4 0. 506 0. 525 0. 677** Strongly accepted C5 0. 628** 0. 664** 0. 531** Not accepted C6 0. 748** 0. 663** 0. 600** Not accepted ** ** C7 0. 957 0. 936 0. 961** Strongly accepted C8 0. 921** 0. 923** 0. 937** Strongly accepted perspective as a whole was the greatest level of interrelation between financial and non-financial factors. As it was earlier demonstrated, there is a strong direct relationship between business process perspective and inancial perspective. This relationship has not been declared as a direct relation in Kaplan and Norton Model; whilst its more analysis will be useful regarding its high occurrence rate, factors p1, p3, p5, p6 are the main reason for such strong correlation between business processes perspective and financia l perspective. It shows that although, according the model, the relations are series like and bottom-up, there are other relations amongst perspectives as well which must be considered. More detailed analysis of such relations may be posed as the following: P1 high correlation with the financial perspective:Effective dispatching of orders (in terms of price, specifications and delivery time) with financial perspective; given the status quo of the company, relation of this factor with financial perspective is so that more Mahdieh and Pedram 12529 Figure 3. The relationship between four perspectives in BSC. Figure 4. The relationship between main perspectives factors. attention to this factor will lead to faster payment by the customer and hence improvement of financial status of the company. market with financial perspective; this factor relates to R and D field. And regarding its high importance for the ustomer, it will result in faster payment and also will create direct relationsh ip with financial perspective. P3 high correlation with the financial perspective: Degree of cooperation with distribution channels, with financial perspective; this factor affects on p1 factor and improves the performance in terms of financial perspective. P5 high correlation with the financial perspective: Speed of adopting innovations not yet introduced in the P6 high correlation with the financial perspective: Rate of supporting the groundwork for establishment of a process-based organization with financial; because of its elation with â€Å"activity based cost† (ABC) method, it has found relationship with processes and processes separation topics. Considering such direct relations between these two perspectives and their definitions, it can be concluded 12530 Afr. J. Bus. Manage. that although the offered relations in this model are verified in this case, all relations have not been considered in BSC model. Thus, consideration of all of these relations is essential to ac hieve the strategic goals of the company. Research limitations and suggestion for further Factors introduced in each perspective were general. 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Easy Guide to Making Lesson Plans for Adult Students

Its not difficult to design lesson plans for adult education. Every good course design begins with a needs assessment. Before you design a lesson plan, its vital that you complete this assessment and you understand what your students need and what your objectives are for the course. As with any gathering of people, it’s good to begin your class at the beginning and address who is there, why they’ve gathered, what they hope to accomplish, and how they’ll accomplish it. Follow these easy steps for designing adult lesson plans, and see how effective you can be. Welcome and Introduction Build in 30 to 60 minutes at the opening of your class to conduct introductions and review your objectives and agenda. Your beginning will look something like this: Greet participants as they arrive.Introduce yourself and ask participants to do the same, giving their name and sharing what they expect to learn from the class. This is a good time to include an icebreaker that loosens people up and makes them feel comfortable sharing.Try a fun classroom introduction for the first day of school.Write their expectations on a flip chart or whiteboard.State the objectives of the course, explaining why certain expectations on the list either will or won’t be met.Review the agenda.Review housekeeping items: where the restrooms are, when the scheduled breaks are, that people are responsible for themselves and should take a restroom break early if they need one. Remember, you’re teaching adults. Module Design Divide your material into 50-minute modules. Each module will contain a warmup, a short lecture or presentation, an activity, and a debriefing, followed by a break. At the top of each page in your teacher’s guide, note the time needed for each section and the corresponding page in the student’s workbook. Warmup Warmups are short exercises—five minutes or shorter—that get people thinking about the topic you are about to cover. These brief activities can be a game or simply a question you pose. Self-assessments make good warmups. So do icebreakers. For example, if you’re teaching learning-styles, a learning-style assessment would be a perfect war up. Lecture Keep your lecture to 20 minutes or less if possible. Present your information in full, but remember that adults generally stop retaining information after about 20 minutes. They will listen with understanding for 90 minutes, but with retention for only 20. If you’re preparing a participant/student workbook, include a copy of the primary learning points of your lecture and any slides you’re planning to use. It’s good for students to take notes, but if they have to furiously write everything, down, you’re going to lose them. Activity Design an activity that gives your students an opportunity to practice what they just learned. Activities that involve breaking into small groups to complete a task or to discuss an issue are good ways to keep adults engaged and moving. This is also a perfect opportunity for them to share the life experience and wisdom they bring to the classroom. Include opportunities to take advantage of this wealth of relevant information. Activities can be personal assessments or reflections that are worked on quietly and independently. Alternatively, they can be games, role play, or small-group discussions. Choose your activity based on what you know about your students and on the content of your class. If you are teaching a hands-on skill, hands-on practice is a great option. If you are teaching a writing skill, a quiet writing activity may be the best choice.   Debriefing After an activity, it’s important to bring the group back together and have a general discussion about what students learned during the activity. Ask for volunteers to share their reactions. Ask for questions. This is your chance to ensure the material was understood. Allow five minutes for this activity. It doesn’t take long unless you discover that learning hasn’t happened. Take a 10-Minute Break Get adult students up and moving every hour. This takes a bite out of your available time, but it will be well worth it because your students will be far more attentive when the class is in session, and you’ll have fewer interruptions from people who have to excuse themselves. Tip: Manage Class Time Wisely While breaks are important, it’s crucial that you manage them well and begin again precisely on time, regardless of stragglers, or chatter will get carried away. Students will learn quickly that class begins when you said it will, and you’ll gain the respect of the entire group. Evaluation End your courses with a short evaluation to determine whether your students found the learning valuable. The emphasis is on brief here. If your evaluation is too long, students wont take the time to complete it. Ask a few important questions: Were your expectations of this course met?What would you have liked to learn that you didnt?What was the most helpful thing you learned?Would you recommend this class to a friend?Please share comments about any aspect of the day. This is just an example. Choose questions that are relevant to your topic. You are looking for answers that will help you improve your course in the future.