Wednesday, October 9, 2019

Quantitative tools Essay Example | Topics and Well Written Essays - 500 words

Quantitative tools - Essay Example This clearly shows that these airline staffs are not motivated at their work place. In psychology, motivation is refers to the initiation, direction, intensity and persistence of behavior. It is a temporal and dynamic state that should not be confused with personality or emotion. Motivation is having the encouragement to do something. A motivated person can be reaching for a long-term goal. (Deci and Ryan, 1985) According to Abraham Maslow's hierarchy of human needs theory, the most widely discussed theories of motivation, human beings have wants and desires which influence their behavior and only unsatisfied needs can influence behavior, satisfied needs can not. For this case, the pilot and the flight attendants are avoiding to receive the scheduling office's call to fly on holiday since they are dissatisfied with their job and do not want to be given any duty. Maslow says that people are motivated by hierarchy of needs, which includes money and for this case the airline staff are also raising concern that they are not remunerated properly. In the case of the pilots and the flight attendants, the job needs to be redesign which requires specifying the tasks that make up a job for an individual or group.

Tuesday, October 8, 2019

Human Recource Managment Essay Example | Topics and Well Written Essays - 1500 words

Human Recource Managment - Essay Example What’s more, exchange of information is critical in creating competitive advantage for organizations. Since numerous markets are somewhat flooded with many organizations making efforts towards similar core competencies, firms are forced to enhance their information dissemination in order to produce a sustainable competitive advantage. The information age and its revolution has budged organizations away from being nearsightedly concerned with the utilization of tangible assets towards a holistic and unwavering interest in leveraging intangible assets, such as the management of information dissemination as a way of ensuring that competitive advantage is developed. Impact on business Dissemination of business information is a source of competitive advantage. Dissemination of information facilitates communication across all organizational boundaries, such that the entire business is able to seize the available opportunities and address its challenges by bringing all the stakeholde rs on board. In view of this, managers are able to use information dissemination as a tool of fostering productive and collaborative exchange between employees. With effective dissemination of knowledge, businesses are able to increase influential decisions significantly, since all the origination’s stakeholders are able to gain access to important strategic opinions, instead of holding such information on the hands of high-level management only. What’s more, by allowing employees to have access to each other, those who have the most current information are able to share it with those who derives benefit from it, rather than going through upright channels of upper management. In view of this, the organization is able to make quick decisions and implement them successfully. Integration of technology and HR Since Human Resources are one of the most critical assets in an organization, it is important that its adoption of technology is at the same level with marketing, pro duction or finance. This includes automation of performance appraisal systems, payroll, and employee benefits. Furthermore, deployment and management of technology in an effective way, means that any business organization would require knowledge workers, and it is the responsibility of HR function to manage the knowledge workers. This makes integration of technology and HR a must. Therefore, the point on adoption of technology in HR is very important because it is about efficiency of Human Resources, which is a very important tool for competitive advantage. Impact on business Integration of technology and HR facilitates harmonious, complementing and enhanced co-existing of business functions. While technology plays an important role in enhancing effectiveness of HR, adoption and managing of change is enhanced by HR that is brought about by the technology. Integrating technology and HR functions leads to successful business strategy execution, employees’ contribution, administ rative efficiency and capacity for change. All these are fulfilled through the contribution of workers, including development, staffing, benefits, compensation, highly performing teams, among others. Actually, technology is bringing about the highest number of changes in the HR market. Besides, implementing of Human Resource Information Systems (HRIS) has a strong impact on business excellence, since this reduces

Monday, October 7, 2019

Kinesiological analysis assessment Coursework Example | Topics and Well Written Essays - 1000 words

Kinesiological analysis assessment - Coursework Example In most of the occasions, the athletes perform a counter movement jump. They start from an upright position, make a downward movement by flexing at the knees and hips then extend the knees and hips again to drop vertically on the ground as shown in figure 1a. Such actions make the muscles be pre-stretched before shortening in the desired direction. A male group two member performed squat jumps and countermovement jumps. He played without arm movement on a force platform. The vertical position of the subjects center of mass can now be obtained using free flight equation. From the observation made during the vertical countermovement jumps, the subject had a maximum take-off range at which the knees get flexed to around ninety degrees. For the squat jump, there was no clear optimum take-off as shown in figure 1. The figure illustrates the kind of motions that occur in countermovement jump and squat jump. In a countermovement, the jumper commences from an upright standing posture, makes downward movement just by flexing at the hips and knees and vigorously extends the knees and hips to jump vertically off the ground. It is like other movements like running, other types of jumps and throwing where the required motion starts by movement in the opposite direction thus making the muscles be pre-stretched before turning in the required direction. Pre-stretching further enhances the work output and the force production of the muscles in the movement flow (Hanson, 2005). In a squat jump, the movement begins from a stationary semi hunched posture then vigorously extends the hips and knees to climb vertically from the ground as shown in figure (1b). In this case, no preliminary downward phase is employed, therefore, no pre-stretching of the muscles. This kind of jump was observed to be highly artificial kind of movement that is rare during practice. Most people prefer countermovement form of climbing because it appears natural and a real number can drop

Saturday, October 5, 2019

Diabetes Essay Example | Topics and Well Written Essays - 2500 words - 2

Diabetes - Essay Example However, the International Diabetes Federation indicates that seven of the ten countries with the highest number of diabetics are in the developing world rather than where the medicines and treatments might be readily available. Increased risks of stroke and heart disease are associated with diabetes no matter where it strikes. â€Å"These life-threatening consequences strike people with diabetes more than twice as often as they do others† (American Diabetes Association, 2006). Further complications associated with diabetes include kidney disease, blindness, and the threat of amputations. â€Å"In some countries in the Caribbean and the Middle East, the percentage of the diabetic population ranges from 12 to 20 percent† (Dorfman, 2007). These numbers increase every year along with the rising costs associated with health care provisions. This discussion examines what diabetes is, the lifestyle and genetic risk factors of the disease and its potential health consequences. It will also discuss preventative measures as well as proper diet and care for those afflicted with the disease. A primary factor in diabetes is the level of insulin present in the body. Insulin is a chemical the body produces naturally to mange the induction of glucose into the system. When the body produces too little amounts of insulin, greater amounts of glucose are allowed to enter the bloodstream thereby causing the symptoms of the disease called diabetes. Glucose, a simple sugar, enters the body by way of ingested food and into every red blood cell via the bloodstream; the cells then break down the glucose which acts to supply energy throughout the body. Brain cells, as well as other organs, are fueled by glucose alone. In diabetics, the body does not keep a stable amount of glucose in the cells. This means the body has more than the necessary glucose levels immediately after a meal but too

Friday, October 4, 2019

Sunset Boulevard by(Billy Wilder, 1950) and Northwest by( Alfred Essay

Sunset Boulevard by(Billy Wilder, 1950) and Northwest by( Alfred Hitchcock, 1959) - Essay Example The 1920s were known as the Jazz Age and Americans prospered due to the zooming of stock markets and the flourishing of the arts. At the turn of the decade, the Great Depression set in, precipitated by the biggest crash in Wall Street history. The country went into a period of great introspection. As politicians and economists were grappling with finding solutions to pull through the economic depression, similar efforts are being made to improve the standards of the film industry. The Hays Code, introduced in 1934 was one such outcome. Although the United States Motion Picture Production Code of 1930 came ahead of Hays Code, it was not taken seriously by filmmakers, making it necessary for government authorities to introduce and implement a more comprehensive set of guidelines (Friedrich, 1997). The agency given the responsibility of enforcing the code is commonly referred to as the Breen Office (after administrator Joseph Breen). In this context, it is interesting to see how the content of popular movies such as Sunset Boulevard (1951) and North by Northwest (1959) were possibly influenced by the code. Both the movies were produced years after the introduction of the code. Hence by the time the movies were conceived and written, the story writer, screenplay writer and the director would have inherently known what is acceptable and what is unacceptable with respect to the Hays Code. There is also documented evidence that the first scripts of the two movie submitted to the Breen Office were not approved immediately. The production team had to modify a few dialogues and change certain aspects of the film that were deemed to violate the code (Harris, 2008). To take the case of Sunset Boulevard, the story depicts an unusual relationship between a fading Hollywood writer and a former Hollywood leading lady. As the fortunes of both the former stars are fading away, they happen to develop an opportunistic

Thursday, October 3, 2019

Fast Food Essay Example for Free

Fast Food Essay Obesity is an epidemic that is sweeping over the United States today. It’s affecting both adults and children. With the increase in fast food availability and a decrease in the time most Americans have to prepare nutritious meals at home, it’s obvious why more people are eating at fast food restaurants. Obesity is a growing problem in the United States and more and more children are being affected. But do uneducated families have the right to put the blame on fast food restaurants for the health issues they could easily prevent? I believe that we are taking it too far by blaming fast food restaurants for obesity and that it is an individual’s responsibility to take the blame. While R. A. Ames The Food Isn’t to Blame and Richard Daynard â€Å"You Want Fries with That? † use different themes of blaming fast companies and individual decisions to underscore the effects of fast of food on America, the Rahul K. Parikh in â€Å"Indiana Jones and the Kingdom of Fats Kid† picks up the same theme, he blames advertisements for America’s Obesity. In the article, â€Å"Fast Food Isn’t to Blame? † R. A. Ames states that weight difficulties are the responsibility of the individuals and we should not blame the fast food industry or other biological and environmental causes. Human beings are individuals with the freedom to make their own choices. Nobody forces us to eat anything we do not want to. Choosing to eat fast food is all our own decision, and we put ourselves at risk for obesity. Obesity due to excessive consumption of fast food can only be blamed on our own actions. Fast food chains appear everywhere in today’s world. Home delivery of various foods is more accessible than ever before. These are common excuses when overweight people blame fast food industries for their bodies. Before reading these essays, I already had an opinion about fast food in my mind. I believed that if someone was overweight or obese, that it was no one’s fault but their own. In his essay, however â€Å"You Want Fries with That? † Richard Daynard explained why he believes that today’s fast food industry is largely responsible for the dramatic rise in obesity cases in both children and adults of America. Daynard discussed how the fast food industries played a large role in deceiving the public into buying their food. Daynard said that society needs to find a happy medium when dealing with the fast food industry, whether it be through lawsuits or some other action! Daynard also backed up his claim by using supporting statistics surrounding fast food and obesity in America over the years. Ames’s essay on the other hand used no statistics. He based his entire essay on personal opinion. His frequent use of the word â€Å"I† also made the essay less effective. Overall, Richard Daynard had a much more objective argument about fast food than R. A. Ames. Daynard used specific statistics, and facts about the fast food industry, and he kept himself out of the article for the most part. Daynard was very effective in making me believe his argument. Another essay I have compared R. A. Ames is with Rahul K. Parikh’s â€Å"Indiana Jones and the Kingdom of Fats Kid† . Both of these essays had strong opinions concerning who is to blame regarding obesity in America. The Fast Food Isnt to Blame was more persuasive I thought because it placed the blame for the obesity problem on the individual person and what he/she put into their bodies not on the fast food industries. According to R. A. Ames, â€Å"Americans tend to drive to Burger King and order a Double Whopper with Cheese with a King size fries instead of driving to a supermarket and pick up some turkey and whole wheat bread† (326). They are obese because they make a choice to eat fast food themselves, not because fast food chains force them to stop by their restaurants to eat their food. Ames went on to say that instead of people taking responsibility for being obese they are blaming the fast food industry. Ames compared obesity to smoking. He made this comparison because both can be deadly and that in the end you still have to put the cigarette in your mouth the same way you put a candy bar. After this Ames said that in the land of the free we are able to make our own decisions but with this freedom we as people have to be responsible for our decisions. Rahul Parikh said in his essay that â€Å"Parents need to take charge of what foods they’re buying and how they’re preparing those foods† (1). This statement is suggesting that instead of blaming fast food companies parents should control their children’s food buying habits. They should limit their television hours where they see all those advertisements that attract them to eat fast foods. Rahul said that companies use superstars, action heroes, cartoons to promote their products in the market that attracts people and mainly children’s. Rahul compared child advertisement to obesity and suggested that today children will see 40,000 advertisements in a year. In this huge number of advertisements, two third of those are for junk and fast food. Ames and Rahul were both arguing that it is our individual choices to eat fast food, so we should not blame companies who provide them. In our society, we are always looking for someone or something to blame for our problems. We seem to want to avoid taking responsibility for our actions and their consequences. Overall obesity has nothing to do with the fast food industry and genetics, but rather the choices. People should be encouraged to take personal responsibility for their actions and realize what they put into their mouths, and that how much exercise they do contributes to their health and well-being. When overweight people admit that they cause their own obesity, they can swiftly move away from being obese and recognize a healthy lifestyle. While in R. A. Ames The Food Isn’t to Blame and Richard Daynard â€Å"You Want Fries with That? † use different themes of blaming fast companies and individual decisions to underscore the effects of fast of food on America, One other hand Rahul K. Parikh â€Å" Indiana Jones and the Kingdom of Fats Kid† has same theme has R. A. Ames essay, he blamed advertisements for America’s Obesity. I have discussed the Ame’s essay with my friends and family. Most of them are agreed with the essay but there were also some people who were disagreed. I eat very precisely, before eating anything I check calories and fat of the product I am going to eat.

Balanced scorecard is strategic planning

Balanced scorecard is strategic planning INTRODUCTION Balanced scorecard is strategic planning and management system used for business and industry, government, non profit organizations worldwide. it is used for business activities like vision and strategy of organization to improve internal and external communication to monitor organizations performance against goals. Balanced scorecard is designed by Drs. Robert Kaplan and David Norton for performance measurement in their series of articles in Harvard Business review. It is designed for executives and managers to get balanced view of organizational performance. In early balanced scorecard was only used for simple performance measurement system. The new system transforms an organizations strategic plan from attractive document into marching orders for organizations on a daily basis. The balanced scorecard system is totally works on:- -Companys Mission Companys Strategic Plan -The financial status of organization The level of expertise in the organization. -Customer satisfaction level. In the past, the organizational growth was measured in financial measures only, which were not adequate to measure the performance. However, to look into future with great value, companies must have to invest through customers, suppliers, employees, processes, technology and innovation. The balanced scorecard has emerged as a effective tool in the process to allow organizations to implement different strategies successfully. Organizations all around the globe has benefited by balanced scorecard like increased financial returns, employee alignment in with overall growth, improved collaboration and focus on strategy. BALANCED SCORECARD PERSPECTIVES Balanced scorecard divided into mainly four perspectives. Learning and Growth Perspective The Business Process Perspective The Customer Perspective The Financial Perspective VISION AND STRATEGY LEARNING AND GROWTH FINANCIAL CUSTOMER INTERNAL BUSINESS PROCESSES BALANCED SCORECARD PERSPECTIVES 1. LEARNING AND GROWTH PERSPECTIVE:- This perspective mainly includes training and growth of employee potential as well as their practical skills. Now days, there is a rapid changes in new Technologies, so the employee must be in the continuous learning mode, so that they can learn new technologies and apply it. In this perspective, it is searched that, is there correct level of expertise for the job? Employee turnover ratio analyzed in this perspective, so that job satisfaction among the employees can be measured and corrective action can be taken. The learning and growth perspective concentrate on learning rather than training, because it includes tutors and mentors in the organization so that there will be easy flow of communication and problems can be solved within organization. 2. THE BUSINESS PROCESS PERSPECTIVE:- This perspective consists of internal business processes. By using this perspective managers can know that how well their business is running, whether its products meet to customer needs and demands or not. The process alignment is checked that it is right department. The process should carefully design to meet standards of product that meets customer requirements. 3. THE CUSTOMER PERSPECTIVE:- In recent studies, it has been seen that customer satisfaction and customer focus are important for success of any business. If customer is not satisfied then they will find any other supplier who satisfies their needs. These will surely the failure of the business that doesnt meet to the customer needs. Delivery performance, quality performance, customer satisfaction, customer percentage in market and customer retention rate are some of the important aspects of customer perspective. 4. FINANCIAL PERSPECTIVE:- Financial perspective is very important to measure success of any company. When financial objectives reached, only then organization can exist successfully in the long run. This perspective expressed in the terms of budget and target achievements. This perspective focuses on the quarterly or yearly financial results, return on investment, cash flow, etc. Q. 1. Why change and how balanced scorecard approach different? The business environment in now days is very competitive in terms of product quality, market share, customer satisfaction and volatile than ever been. In order to survive in the market, organizations need to be far more efficient in the use of their resources, should understand needs of their customers, should organize their internal system and procedure, and have employees who have a far level of interpersonal skills than in the past. The financial system was mainly backward looking, focusing upon reporting achievements rather than upon the attainment and pursuit of objectives. The financial system was paying attention to fulfill short term objectives rather to fulfill long term objectives. This system need to in corporate data capture and analysis of non-financial measures, such as customer profiles, customer satisfaction, employee performance, employee satisfaction, product quality, service quality, organizational transformation and development. So, organizations need to think beyond the historical perspective of their traditional financial reporting systems. The financial system has limitations because of considering limited factors. To improve performance evaluation, there was a need to change old financial system with the more balanced and which bridges strengths of the traditional financial measures of past performance with the benefits of measuring factors that impact upon or drive future performance. Q.2) Discuss in general terms the information which would be required by a manager to implement this approach to measuring performance. The balanced scorecard approach is mainly consists of four approaches: financial, customer, internal processes and learning and growth. The balanced scorecard focuses mainly towards common goal. The process of developing balanced scorecard gives an organization a clear picture of future and path to reach there. To implement balanced scorecard, manager need to implement its four perspectives and also needs information of its key elements as follows:- Financial perspective: Financial objectives are used to represent long term goals of organization. In this perspective of balanced scorecard, a manager need to identify financial objectives of an organization and develop measures that indicate how successful the organization achieving those objectives. In this aspect of balanced scorecard, manager needs information of following measures: return capital employed return on net assets Bad debts of company Account receivables Gearing rate. Customer perspective: The customer perspective is designed to measure how well the company is meeting the demands of customers and market. The major goal of an organization is to supply for the demands of customers. In todays environment company must provide a quality product, and also timely delivery, and customer service following the sale. There are some more information which also to be considered like, The very important price of the product Customer satisfaction Customer retention Increasing customer base Delivery times Rate of goods returned by customers Customer relationship. The Internal business processes perspective: This perspective focuses mainly on internal processes to deliver the goals of customers and shareholders. This aspect works within the company. The information needs is related to: Quality control rejection rate Production lead times Level of production capacity utilization. Learning and growth perspective: This perspective identifies human relations and works to improve the Skills of employees, infrastructure and innovation. Employees are very important part of the organization and key to innovation. re Sources must be allocated to educate them on the processes of company and mission of company. This education should be coupled with the motivation. This starts with autonomy to employee so that they can suggest changes in organization. The manager should know information of this aspect: Employee capabilities Information system capabilities Level of spending per head on employee training Employee absenteeism rate Staff turnover rate Range of products This information is very important to implement the balanced scorecard approach within the organization. By having this information, manager can implement this approach in the organization to measure performance. Q.3) Comment on three specific examples of performance measures which could be used in service industry. 1. Balanced scorecard in the Hotel industry: The balanced scorecard derives its name primarily from the way it provides a structured focus upon the main organizational performance dimensions: the financial, customer, internal processes and learning and growth. Balanced scorecard thinks far beyond the traditional financial system, so that hotel appears the appropriate setting for implementation of the balanced scorecard. The first step in developing a balanced involves is determining a mission or vision. A vision outlines the purpose of an organization. After vision, we need to determine what strategy will be employed to achieve the mission. After strategy we need to translate this strategy into specific strategic objectives. If the strategic objective of staff is to be regarded among most friendly, appropriate performance measures could include: hours s pent to train staff on politeness and friendly customer engagement, customer survey ratings with respect to perceived friendliness of staff. As strategic objectives and performance measures would need to be developed for each of four balanced scorecards key perspectives. a] Financial perspective in hotel: The financial perspective contains strategic objectives that are developed from shareholders perspective. Kaplan and Norton suggest these objectives can be developed by answering the question: To succeed financially, how should we appear to our shareholders! Once these objectives have been developed, a set of financial measures generated. The financial measures includes departmental cost, cost of providing a room night, hotel profit, profit of market segment, revenue per available room, share price, revenue growth compared to budget, sales mix, operating profit compared to prior year, ROI, etc. b] Customer perspective: This comprises strategic objectives that are developed by customer point of view. To achieve our objectives, how should we appear to our customers! Once these objectives developed, a set of customer related performance measures can be developed. This includes: customer loyalty, proportion of returning customers, customer complaints, customer profitability, new customer acquisition, market segmentation, market share etc. These factors are considered while measurement of customer related performance. c] Internal process perspective: This perspective concerns the development of process related objectives that are consistent with achieving financial and customer objectives. These objectives can be developed by responding to question, to achieve our internal objective which types of processes should we undertake! A set of performance related measures are: customer billing errors, time taken to check-in, restaurant service errors, workplace safety, customer database availability, internal control practices, etc. d] Learning and growth perspective: This perspective concerns the development of organizational capability goals that are consistent with achieving financial and customer objectives. Possible learning and growth measures includes: training investment per employee, absenteeism, employee motivation index, employee satisfaction, personal growth of staff, internal promotion levels, staff retention, staff empowerment, frequency of training, etc. The balanced scorecards group-wide application has greatly increased opportunities to use the achievements of best practice hotels. Balanced scorecard provides focused approach towards the common objectives of a hotel. By using above all performance measures, we can use balanced scorecard successfully in the hotel. Refrence online book:- Accounting essentials for hospitality managers by Mr. Chris Guilding 2) Balanced scorecard in the Insurance sector:- Now days insurance sector is very competitive industry among the service industries. There are different types of insurance like car insurance, general insurance, medical insurance, etc. this sector is totally customer oriented sector and totally depends upon needs of customers. The performance Measurement of this sector by balanced scorecard is consists of measurement of its four perspectives. The mission and strategy of an insurance company is determined by board of director of company. After the strategy, the objectives and targets are set by management for the particular period of time. Then the company operates to fulfill those objectives. The measures of the insurance sector according to four perspectives are as follows: 1. Financial perspective:- The major financial perspective in the insurance sector is the share holders perspective because share holders are the important part to provide capital for the business. The measures contain cost of employees, incentives as percentage of salary, annual salary, increase in training cost, the cost per insurance, total profit earned, operating costs, total sales, share price, Etc. 2. Customer perspective:- Customer perspective focuses totally towards customer satisfaction and customer retention. Customer is leading indicator in the insurance sector, if he satisfied then only company can earn profit. The customer perspectives measures are number of referrals generated from the customers, number of customer focused products developed, decrease in customer complaints, and percentage of upgraded policies, etc. 3. Internal process perspective: This perspective works totally on developing internal processes to meet customer needs and demands, so that customer can be satisfied with the service. It improves on negative aspects of the internal system and try to improve it. The possible measures can be percentage of renewed policies to the number of policies sold, number of sales targets achieved, percentage of decrease in employee turn over, types of insurance policies generated. 4. Learning and growth perspective:- This perspective works on the employee development and corporate cultural attitudes related to both company and self improvement. It works on improving sales efficiency of the sales force. The possible measures comes under this perspective can be number of training sessions, number of brain storming sessions, number of motivational sessions, number of quality feedback from the employees, etc. 3) Balanced scorecard in the banking industry:- Balanced scorecard received a wide range of use and promotion by global business organizations and some international banks have successfully implemented this approach to measure and increase their performance. In response to different problems faced by the global banking industry like the recession of the year 2008, balanced scorecard research helps to solve those problems effectively and results in the profit. In the rapid innovation and development of financial sectors, the banking industry facing intense competition. The measures of banking Industries according to the four perspectives of the balanced scorecard are as follows:- 1. Financial perspective:- Balanced scorecard is not only indicator of appraisal system but also strategic management tool. The balanced scorecard breaks the traditional financial measurement system. It adds future value to the financial measures. The measures of the financial perspective can be improvement of product quality, time to complete orders, productivity, new product development, customer satisfaction into increased sales, reduction in operating cost, economic value, added bank profits, the per capital profit, net interest income, marketing cost, income ratio, office expenses, labor costs, loan, etc. 2. Customer perspective:- Due to intense competition, customer has become very important aspect of the banking industry. Attracting customers towards bank is very important so that the strategy of the bank should be customer focused. The possible measures of bank performance according to customer perspective can be: Market share, customer retention rate, rate of new customer, customer satisfaction, customer profitability level, customer complaints, etc. 3. Internal processes perspective:- In order to retain target customers and to meet the requirements of shareholders about financial returns, managers need to focus on customer satisfaction and improve internal processes and establish measurable indicators. In this perspective balanced scorecard not only paying attention to a simple process to improve but also confirms request of customers and shareholders as a starting point to satisfy both customers and shareholders. Measures are: product and service innovation, new product and service revenue, the new loan rate and increasing rate, the number of internal regulations, responsibility of accidents, etc. 4. Learning and growth perspective:- It includes an investment which the organization must be carried out to achieve long term performance in the future, like ability of employees, organization information system, employee satisfaction, staff violation rate, pass rate of status examination, professional development program, staff training sessions, etc. These are measures of a bank for performance measurement on the basis of the balanced scorecard approach. We can evaluate the performance of the bank by using these measures. Refrence: www.academypublisher.com REFRENCES:- www.google.com ( google books ) Magna Cara College online Library University of Wales online library Frank Wood and Alan Sangster Business Accounting 2 Chris Guilding Accounting essentials for Hospitality Managers www.magnacartacollge.org (moodle) www.academypublisher.com ( article)