Hilda Black Tax Letter

Interest Charges Dear Mrs†¦ Black: Thank you for your phone call in regards to your concern about the interest penalties and charges from the IRS regarding the bonds you cashed in last April during tax time. I write you this letter to inform you that I am unable to pay these fines, as explained in this letter. Last April, you called and kindly asked if rolling funds over room one retirement fund to another Is considered a tax event.When doing this type of transaction, if done within 60 days, Is not considered a tax event. When these funds are drawn to supplement retirement income, taxes are paid on the portion representing interest earned. On the contrary, bonds are not the same type of transaction as retirement accounts In terms of Interest paid during tax time. Unfortunately, the IRS requires that taxes be paid on interest made and/or capital main the April following cashing In these bonds.The $1 ,309. 72 In taxes and penalties you are receiving are from cashing In the bonds w e spoke of last year. I am not In a position where I am liable for these charges, and apologize for any confusion from our talk last year. I value you as my client, and strive for the best relationship possible. If I can be of any help In communication with the IRS, or If you have any questions before or during next tax season, please do not hesitate to call me. Sincerely, Alyssa Hill

Models Of Recovery After Injuries Health And Social Care Essay

It has been suggested that it appears that no research or scientific country progresss significantly without an explicit or inexplicit set of metatheoretical premises ( Suls & A ; Rothman, 2004 ) . Therefore, several theoretical theoretical accounts have been proposed to account for the construction, nature and consecutive ordination of the reactions observed in hurt patients. The undermentioned subdivision of this chapter will present and discourse these different theoretical accounts of recovery after hurt. There are five theoretical accounts covering with recovery from hurt ; these are: the traditional medical theoretical account, the generic theoretical account, the patient-centred theoretical account, stress-centred theoretical accounts, and the psychosocial procedure theoretical account. Of these, the traditional medical theoretical account, stress-centred and generic theoretical accounts are simple attacks, while the patient-centred theoretical account and the psychosocial theoretical account are more concerned by the complexness of psychosocial procedures ( Cohen, 1998 ) . The traditional medical theoretical account ( or biomedical theoretical account ) is the basic theoretical account of heath attention and rehabilitation, suggesting a additive relationship between biological scientific discipline ( i.e. marks and symptoms ) and the physical damage ( Mattingly, 1991 ) . Basically, the theoretical account is based on four elements: Designation of forms of marks and symptoms ( i.e. scrutiny and medical history ) ; Inference of the implicit in pathology and doing a diagnosing ; Application of intervention and rehabilitation to the patient, if required ; and Bracing patient status and discharging ( either by full recovery or with staying damage ) ( Waddell, 2006 ; HWCA, 2009 ) . However, this theoretical account has several restrictions. First, it focuses entirely on biological facets and ignores the other parts of other scientific disciplines. Second, it assumes a straight causal relationship between disablement and damage ( HWCA, 2009 ) . Third, the theoretical account fails to affect societal and psychological factors related to disablement and/or damage, particularly since it has been proven that the success of several biological interventions are straight linked to psychosocial factors ( e.g. the alleged ‘Placebo Effect ‘ ) ( Borrell-Carrio et al. , 2004 ) . Finally, the traditional medical theoretical account does non take patient penchant or outlooks into consideration. High-quality medical attention from the point of position of a doctor may non needfully be perceived in the same manner from the point of position of a patient ( Kirch, 2004 ) . The restrictions of the biomedical theoretical account have been known since World War II ( WW II ) , when soldiers suffered from â€Å" shell daze † . Harmonizing to the Oxford English Dictionary ( 2010 ) , shell daze is a term used to depict the psychological perturbation after drawn-out service in active warfare ( besides known as post-traumatic emphasis upset ) . Its prevalence has raised consciousness of the effects of psychological and societal factors on the patient ‘s wellness position and recovery during intervention ( Sahler & A ; Carr, 2007 ) . However, despite these restrictions, it should be noted that the traditional medical theoretical account has played an indispensable function in progressing cognition about the mechanisms of diseases, and in developing and researching effectual methods of intervention ( Mai, 1995 ) . The generic theoretical account of psychotherapeutics was developed several old ages ago by Orlinsky and Howard ( 1995 ) . The theoretical account outlines six different aspects or features of the psychotherapeutic procedure which are shared by most clinical psychologists ( Coetzer, 2006 ) . These features represent several variables, including curative operations, the curative contract, self-relatedness, the curative bond, stages of intervention, and in-session impacts ( Orlinsky & A ; Howard, 1995 ) . In add-on, Coetzer ( 2006 ) stated that â€Å" The theoretical account possibly besides has the potency for supplying us with the theoretical underpinnings of psychotherapeutic pattern needed to inform intercessions†¦ † ( p.48 ) . However, this theoretical account suggests that societal support is merely linked to disablement or unwellness through its consequence on any of the biological responses that affect disease ( i.e. the immune response, the neuroendocrine response or the hemodynamic response ) , or through behavioral forms that decrease or increase the hazard of disease ( e.g. a sedentary life manner may increase the hazard of cardiac disease ) ( Cohen, 1998 ) . Furthermore, as pointed out by Prigatano ( 1999 ) , psychotherapeutics might be really appropriate and utile for some people, while for others it might be a waste of clip and energy. Therefore, the generic theoretical account of psychotherapeutics can be used merely as a generalized method of intervention. The patient-centred theoretical account, or patient-centred medical specialty, is a theoretical account introduced by Michael Balint in 1970 to offer a new manner of interaction between patient and clinician. Balint ( 1970 ) argued that patients and clinicians live in two different universes: the universe of the patient as an person, with his or her ain experience of unwellness ; and the clinician ‘s universe of biomedical cognition and clinical expertness. The patient-centred theoretical account efforts to cover with each patient as a alone person, and to understand the ailments, jobs, troubles and concerns expressed by them. Besides, in footings of communicating, patients are expected to play a more active function in decision-making with respect to their intervention options and the ends of clinical attention ( Kirch, 2004 ) . Although the patient-centred theoretical account has frequently been advocated in penchant to other theoretical accounts, because it views health care in a significantly different manner, it has been criticised widely in the literature. The theoretical account focuses on doctor-patient relationship and communicating within that relationship, without taking into history a figure of other factors such as the patient ‘s instruction degree and cognition, differences in cultural experience, spiritual facets, gender differences and so on. For illustration, if the patient ‘s degree of instruction or understanding are low, this will present more stressors for the patient, particularly when it comes to take parting in their ain health care determinations. In add-on, patients enter the doctor-patient relationship with widely diversified belief-systems and outlooks ( Kirch, 2004 ) . Furthermore, in the patient-centred theoretical account, the patients play the function of co-producers. However, this demand does non distinguish whether the relationship occurs in an acute infirmary attention, in primary attention or in rehabilitation, and neither does it distinguish between different intervention scenes and intervention state of affairss. For case, the patient ‘s function is more active and obvious during rehabilitation and wellness publicity than it is in intensive attention units ( Kirch, 2004 ) . Finally, it should be noted that the complexness of different intervention state of affairss and modern medical attention requires a pooling of the accomplishments and cognition from different professions and specializers to heighten inter-professional communicating, teamwork and co-ordination, and the development of cross-professional guidelines ( Kirch, 2004 ) . The stress-centred theoretical account is a comprehensive socio-economic theoretical account that was foremost introduced by Scudder and Colson in 1982. The theoretical account suggests that unwellness is chiefly a consequence of emphasis, and as such it can be buffered by societal support ( Jackson, 2009 ) . Cohen ( 1998 ) stated that societal support apparently works by forestalling behavioral, short-circuiting and biological responses to emphasize, all of which are damaging to well-being. There are two possible mechanisms by which the stress-centred theoretical account might be runing. First, societal support may interfere between the potentially nerve-racking incident ( or the expectancy of the nerve-racking incident ) and the emphasis reaction itself by forestalling or rarefying a emphasis assessment response ( Cohen, 1998 ) . Second, it might be that societal support interferes between the patient ‘s experience of emphasis and the pathological oncoming by extinguishing or cut downing the emotional reaction to the event, which can be achieved by â€Å" straight stifling physiologic procedures, or by changing maladaptive behaviour responses † ( Cohen, 1998, p.278 ) . However, although the stress-centred theoretical account was introduced in the early Eightiess, it has seldom been discussed or applied in the literature. Therefore, it is hard to measure the theoretical account. The psychosocial procedure theoretical account is a theoretical model that attempts to measure and analyze the elements of the emphasis experience ( Marziali & A ; Donahue, 2001 ) . The foundation of this theoretical account is the impression that human existences are surrounded by assorted structural agreements, such as chronic life strains, life events, ego constructs and societal support. These constructions all act together to act upon the emphasis procedure and its effects ( Pearlin, 1989 ; Marziali & A ; Donahue, 2001 ) . The structural agreements are thought to set up the stressors to which persons are exposed ( Pearlin, 1989 ) . The psychosocial procedure theoretical account embraces three elements: the go-betweens of emphasis, beginnings of emphasis, and response manifestations of emphasis ( Figure 1.4 ) ( Pearline, 1989 ; Marziali & A ; Donahue, 2001 ) . Figure 1.4: The psychosocial procedure theoretical account. Adapted from Marziali and Donahue ( 2001 ) . From Figure 1.4 it can be seen that the theoretical account hypothesises a direct nexus between the nature of psychosocial mediation and the biological procedure. One of the strengths of the psychosocial procedure theoretical account is the designation and clear definition of the possible go-betweens of the emphasis procedure ( Marziali & A ; Donahue, 2001 ) . However, although the theoretical account is multiconceptual in its attack, it addresses each construct individually and moves in merely one way ( i.e. from societal support to biological wellbeing ) without sing other waies or feedback cringles ( Cohen, 1998 ; Salovey & A ; Rothman, 2003 ) . In add-on, the psychosocial procedure theoretical account focuses chiefly on support, and respects this as the primary booster of wellness. The theoretical accounts presented in this subdivision have different conjectural foundations and different positions of recovery. However, much of what has been discussed may besides be applied to the holistic construct of medical specialty. Each of the five theoretical accounts has its ain restrictions, and all focus either on support as the primary supplier for wellness, or on a deficiency of support ( i.e. in instances of unwellness that require isolation ) ( Cohen, 1998 ; Salovey & A ; Rothman, 2003 ) . Therefore, it could be suggested that these theoretical accounts are recursive in nature ( Cohen, 1998 ; Salovey & A ; Rothman, 2003 ) . The following tabular array ( Table 1.3 ) summarises the five theoretical accounts, foregrounding the strengths and failings in each theoretical account.PresentationDiagnosisTreatmentTraditional medical theoretical accountThe chief focal point of this theoretical account is on the physical causes of the disease. Physicians are expected to inquir e inquiries merely about the oncoming, causes and history of the disease. Physical scrutinies, X-rays and/or other lab trials. Medical program ( short and long term ends ) for the patient depending on the biological aetiology of the disease.Generic theoretical accountDoctors aim to determine the psychotherapeutic attack. In add-on to a physical scrutiny, doctors may inquire about behavioral forms and forms of relationships between the psychotherapeutics procedure and the result may emerge. Considerable attending to psychological and societal facets, associating these to biological responses. Available medical intercessions are discussed, concentrating on the psychological and societal facets environing the patient.Patient-centred theoretical accountDoctors aim to understand the patient and to develop an effectual doctor-patient relationship. Based on doctor-patient communicating, in add-on to physical scrutinies, X-rays and/or other lab trials. Treatment intercession is a reciprocally agreed determination between the patient and the doctor.Stress-centred theoretical accountFocus on societal facets. Patient communicating and physical scrutiny. By supplying societal support to buffer physical unwellness.Psychosocial procedure theoretical accountEvaluate and analyse the elements of the emphasis experience. Concentrating on go-betweens of emphasis, beginnings of emphasis and response manifestations. In add-on to physical scrutiny. Concentrating chiefly on support and see it as booster to wellness. Table 1.3: comparing between the five theoretical accounts act uponing recovery from hurt. Adapted from Burton et Al. ( 2008 ) .

Studying Fossil Fuels Use In Singapore Environmental Sciences Essay

Singapore is a little state with no natural resources, it is important to diversify the state ‘s energy beginnings so as to guarantee that this will non restrict Singapore ‘s economic fight and growing. Currently, the gas-fired power works generates 80 % of the state ‘s electricity and the staying 20 % coming from the oil-fired power works [ 1 ] . The Energy Market Authority ( EMA ) has predicted that there would be an increasing gas ingestion demand in the electricity sector [ 2 ] . Therefore, there is an increasing demand to look for other energy beginnings such as coal and liquefied natural gas ( LNG ) , and besides atomic energy in distant hereafter [ 1 ] . In add-on to happening the alternate energy beginnings, safeguarding the environment is besides an of import undertaking for the state. It is reported that electricity coevals histories for about half of the C dioxide ( CO ­Ã‚ ­2 ) emanation in Singapore [ 3 ] . Therefore, there is a demand to look for cleaner fuels in order to cut down C dioxide emanations so as to minimise its part to planetary heating. This paper will give an overview of the hazards, impacts, advantages, every bit good as the disadvantages of utilizing coal and LNG as alternate energy beginnings in Singapore. Coal Coal is a non-crystalline solid fuel which consists of chiefly C formed from the remains of organic affair under the Earth ‘s surface for 1000000s of old ages. It besides contains trace sums of sulfur, quicksilver and radioactive stuffs. Hazard and Impacts of Coal One of the hazards associated with the usage of coal as energy fuel is that coal degrades in reserves upon subjugation to weathering and atmospheric oxidization. This implies that the belongingss and constructions of stored coal can be altered and therefore, doing them less valuable for intended usage. Therefore, in order to keep the belongingss of the majority coal, big coal atoms with smaller surface-to-volume ratio are preferred since a smaller overall effectual surface country slows down the rate of debasement. However, larger coal atom size would ensue in more null infinite, taking up valuable storage infinite, bring forthing less energy per unit volume which leads to higher transit costs [ 4 ] . In the event that smaller coal atoms are employed alternatively, oxidation and debasement of coal would take topographic point at a faster rate due to increased effectual surface country. This may bespeak that coal is non suited for usage under Singapore ‘s clime of high humidness degrees which aggravate the coal debasement job. Coal has high oxidization affinity which could ensue in self-generated burning during storage [ 4 ] . Heat coevals can happen from the exothermal oxidization reaction, and wetting ( heat of wetting ) . While the rate of heat dissipation is slower than the rate of heat coevals, heat build-up occurs. This frequently leads to self-generated burning that may be hard to command one time a reserve gimmicks fire [ 4 ] . The issue affecting coal debasement is that dust atoms would be released when the coal is exposed to environment [ 4 ] . The production of all right atoms would degrade air quality and can trip societal wellness concerns, particularly when inter-building distance is smaller in Singapore. It would decline the wellness conditions of people who are enduring from lungs- and eye-related wellness jobs. Having assessed the hazards affecting the usage of coal, the impacts associated are besides analyzed. If stored in unfastened reserves, the coal is non merely subjected to weave eroding which will increase particulate pollutants in the air, but besides rains that are frequent in Singapore ‘s clime that will do coal pile overflow. The H2O oozing through the hemorrhoids would fade out or leach heavy metals and toxic organic substances within, and finally travel into the belowground H2O, which may do its manner to reservoirs and H2O catchments. Contaminated H2O can do farther societal wellness jobs and would be damaging to marine aquatic life. Besides the issue related to char storage, combustion of coal can take to serious environmental jobs. 20 % of the planetary nursery gas emanations emitted are the consequence of coal firing [ 5 ] . In United States entirely, 51.6 metric tons of quicksilver were released into the air yearly from coal power Stationss [ 6 ] . It will be expected that more quicksilver is released if Singapore increases her use of coal. Mercury is toxic and poses a menace to both human species and marine beings. Accretion of quicksilver in the organic structure can do harm to encephalon and kidneys. Singapore has ratified the Kyoto Protocol in 2006, which has ordinances on emanations and in consequence, punishments have to be paid for emanations [ 5 ] . This would be a great impact when Singapore adopts coal power because it has significantly more emanations compared to oil and gas. Punishments for CO2 emanation are expected to increase over clip due to more rigorous controls in topographic point, and would likely do coal power less attractive as an alternate fuel for energy variegation. Advantages of Coal Due to the high handiness of coal, the cost of coal is low compared to natural gas or crude oil. Based on research carried out by Massachusetts Institute of Technology ( MIT ) , the cost of coal is ~ $ 1-2 per million BTU, compared to $ 6-12 per million BTU for natural gas or crude oil [ 7 ] . Therefore, the usage of coal enables a lower capital investing in the natural stuff. Greater nest eggs from procurance of low-priced natural stuff enables better flexibleness in investing for pollution control in cut downing CO2 emanation. Coal militias could last much longer than gas and oil. In order to enable Singapore to prolong long-run energy demands, a dependable supply of fuel is a cardinal consideration. Harmonizing to probes carried out, the ratio of the militias to production rate ( based on the current ingestion tendencies ) has revealed that coal could last for another 155 old ages, which is much longer than in the instance of oil and gas ( 40 and 65 old ages severally ) [ 6 ] . Si ngapore can see coal as one of its option in energy beginnings variegation since the low cost and durable supply of coal render it attractive, and therefore makes Singapore economically more competitory [ 8 ] . Coal is a major beginning of energy in many states like China, US, and India. As the supply will non run out in the close hereafter, researches are proactive to develop advanced clean coal engineerings, including gasification and liquefaction for C dioxide gaining control and storage [ 7 ] . Furthermore, the lifting costs of oil and gas as a consequence of depleting beginnings would force the development of such engineerings at a faster rate, doing coal power emanations comparable to oil and gas power. China as the universe largest coal consumer would unlikely halt the use of coal. Alternatively of change overing to alternative cleaner fuels that may incur substructure costs while decelerating down its advancement, research on advanced methods for continual use of coal at a much lower emanation would be developed by them. With new methods being developed, coal power emanations would be of all time diminishing along the clip line [ 7 ] . For case, CO2 Capture and Storage ( CCS ) which is presently in development is expected to do coal power a feasible power option with an expected 20-60 % addition in usage compared to today ‘s degree. With CCS, CO2 emanations from firing coal can be reduced to merely half to a 3rd of the sum of emanations today, which makes it comparable to CO2 emanations from burning of gas and oil at present times [ 7 ] . Disadvantages of Coal Despite the fact that coal is lower in cost, the comparative energy content per unit weight is low excessively [ 4 ] . Sing two indistinguishable trucks transporting the same volume of coal and crude oil, the truck transporting crude oil gives higher energy output content. Consequently, higher cost is incurred in the transit of coal. Currently, H2O conveyance offers a lower cost alternate to railway, but there is an increasing ordinance on fuel for Marine conveyance, which will further increase cost of coal transit. Stocking of coal requires stock heap direction, which would likely be much more strict than anyplace else as land is scarce in this state [ 5 ] . Coal storage is comparatively land area-intensive. Other considerations include the clime of Singapore, which rains are expected to happen often, unfastened hemorrhoids are improbable to be considered. Storage in enclosed silos or sand traps would, nevertheless, incur higher capital costs and can restrict enlargement capablenesss. Gas fired power workss emit 70 % lesser CO2 per unit of electrical end product, and petroleum-based systems emit 50 % lesser CO2 than coal-burning power [ 7 ] . LIQUEFIED NATURAL GAS ( LNG ) Liquefied natural gas is natural gas that undergoes liquefaction and it consists chiefly of methane. During the procedure of liquefaction, drosss like H2O, N, C dioxide, H sulphide and other S compounds are removed. The beginnings of gas are well-diversified. Soon, the type of natural gas used in Singapore is the Piped Natural Gas ( PNG ) obtained from Indonesia and Malaysia. Singapore considers LNG as an alternate energy beginning as it starts the building of the liquified natural gas terminus in Jurong Island, so as to purchase gas from Qatar, every bit good as other possible LNG providers such as Australia and Oman [ 2 ] . Hazards and Impacts of LNG The hazards involved in LNG prevarication in its containment and handling. Under ambient temperature and force per unit area, natural gas in its liquid signifier occupies 1/600th times the volume of its tantamount gas signifier. If LNG were to get away into the ambiance, it will zap rapidly taking to the undermentioned jeopardies: ( 1 ) formation of a gas cloud with many times the volume of associated LNG which may attach to with hazards such as fire or detonation ; ( 2 ) terrible brickle break harm to reaching stuffs such as C and low metal steel constructions at cryogenic temperature ; ( 3 ) terrible hurt to personnel coming into contact with the cryogenic stuff [ 9 ] . The release of LNG would non ensue in fire unless it is exposed to an ignition beginning when its volume in air is between 5 % and 15 % [ 10 ] . If this happens in or near to residential part, the abodes who face the fire would have thermic radiation harm. In instance if LNG escape were to go on in the cloaca systems, it would bring forth flammable bluess that would detonate under parturiency and doing farther harm [ 9 ] . In add-on, vaporized LNG can do suffocation when released into a confined country as O concentration is reduced. During the transit of LNG, oilers are comparatively vulnerable to transgress by hit with heavy supplanting ships even if at the most moderate velocities. Such incidents are likely to happen within port where heavy supplanting ships and LNG oilers portion the same operating environment. In add-on, spillage can happen when LNG oiler travels through difficult point obstructors ( for case, concrete hemorrhoids and stone pinnacles ) . Upon impact, terrible harm to the bottom construction of the LNG oiler could ensue in interior hull incursion. Nevertheless, hazard of major spillage can be greatly reduced the two-base hit hulled design [ 9 ] . Singapore ‘s displacement in accent to LNG has raised the concerns of general public with respects to the storage and transit of LNG, particularly after some efforts of onslaughts by terrorists. However, for the same ground stated under hazard of loss in containment of LNG, pure methane will non light in the presence of an explosive charge without premixing with the right proportions of air. In instance of terrorist onslaught, the likely consequence on LNG installations would be a big pool fire alternatively of an detonation. Hence, LNG armored combat vehicles and oilers are non attractive marks for terrorists who seek to execute monolithic devastation to population lives [ 11 ] . Advantages of LNG Singapore depends on natural gas and crude oil as its chief beginnings of energy supply, which makes these options vulnerable to monetary value fluctuation and supply break. Therefore, LNG offers the chance of significant variegation off from current fuel supplies, enabling Singapore to keep its security of supply while maintaining electricity costs every bit low as possible to maintain concern and consumer costs down. The providers of LNG are good diversified as identified earlier. Hence, LNG may easy be available in copiousness. Even though LNG is a non-renewable resource, its supply worldwide is sufficient to run into the demands of Singapore for the following two decennaries, harmonizing to EMA [ 12 ] . Compared to other fossil fuels, LNG is considered as an environmentally-friendlier and cleaner fuel. LNG contains about wholly methane and no other drosss such as metals, sulfur and N since the liquefaction procedure has removed such drosss from natural gas to forestall solids formation as the gas is refrigerated. As such, LNG burning will surely ensue in less air pollution and lower C dioxide and azotic oxide emanation every bit good as atom emanations. In add-on, the emanations of sulfur dioxide are besides negligible compared to char and oil. Hence, the usage of LNG will assist to cut down jobs of acerb rain and nursery consequence. Due to the high volatility of LNG, it will non blend with H2O or dirt in instance of spillage on H2O or land. Alternatively, it will vaporize and disperse rapidly into the air without any residues. Water and land pollutions are therefore avoided. In footings of flammability, LNG has higher flammability bound ( 5 % ) compared to other fuels like Liquefied Petroleum Gas ( LPG ) ( 2.1 % ) or gasolene ( 1.3 % ) . This implies that for a given volume, more LNG bluess are required to light. Besides, LNG vapour has the highest autoignition temperature ( 1004 oF ) compared to other liquid fuels like LPG ( 850-950oF ) , gasolene ( 495 oF ) and diesel fuel ( about 600oF ) . Since LNG occupies 600 times less infinite than natural gas at ambient conditions, less storage infinite is required. It is besides easier to transport LNG though grapevines than natural gas. In footings of energy coevals, LNG has high net energy output. Hence, the usage of LNG will give higher efficiency compared to oil in power works. Disadvantages of LNG Although LNG is considered as a cleansing agent fuel, it besides contributes to planetary heating to a little extent. Methane, which is the chief component in LNG, is besides a nursery gas which will increase the methane degree in the ambiance if released. In tropical part like Singapore, one definite challenge is to maintain LNG as liquid. This could imply a important sum of energy ingestion to take down the temperatures of the LNG armored combat vehicles [ 13 ] . In order to keep LNG as liquid without excessively much chilling, expensive substructure is required for LNG storage and transit [ 11 ] . Economically, the operations of LNG are capital intensive due to big sum of disbursals needed for the building of liquefaction installations, transit grapevines and purchase of specially designed oilers and LNG ship. High transit cost of LNG from other states to Singapore constitutes portion of the cost excessively. Furthermore, being the lone receiving and regasification terminus in Singapore, the LNG terminus may monopolise LNG supply. In other words, the users may hold to bear higher monetary values. Even though LNG oilers and installations are less likely marks for terrorists, any successful onslaught could ensue in loss of substructures that are highly valuable. Therefore, seashore guards are needed to guarantee the safety and security of the LNG oilers. By beef uping security along coastlines and port installations, Acts of the Apostless of terrorist act and incidents can be prevented. However, while guaranting larboard security is indispensable, transportation paths are every bit vulnerable. If any incidents or onslaughts were to happen in the center of a sound, LNG supplies and all other flows of trade via the same transition would be disrupted. Decision Coal is the cheaper signifier of energy that is besides extremely abundant. It could, nevertheless, degrade when exposed to oxygen, ensuing in it being a hapless quality fuel. Due to take down energy content per unit volume, coal would take up big storage infinites in land-scarce Singapore. Environmental pollution could originate from the release of coal dust which is a menace to public ‘s wellness. Heavy metals and other drosss found in coal are harmful pollutants that are likely to be released upon debasement. However, development of new clean-coal engineerings can be expected from big coal consumers such as China, US and India. Like coal, Liquefied Natural Gas ( LNG ) will help Singapore in get bying with the demand in electricity as a cleansing agent and abundant signifier of fuel. The monopolization of LNG terminus in Singapore could, nevertheless, unfavorably consequence in consumers paying higher monetary value for LNG fuel. The storage infinite for LNG is much smaller than natural gas, which fits good for Singapore whereby land is scarce. When assorted in 5 % to 15 % with air, LNG will light upon exposure to an ignition beginning. Most of all, LNG is a much cleansing agent and efficient signifier of energy compared to other fuels and burn with minimum atom residues and environmental pollution. The hazards associated with the handling of coal and LNG can be minimized by following with industrial criterions and ordinances. While the clime of Singapore disfavours the storage of both coal and LNG, the scheme for energy variegation utilizing these two options shall render our energy system resilient for the following 20 old ages.

Nazi Germany Paper Research Example | Topics and Well Written Essays - 1500 words

Nazi Germany - Research Paper Example In Hitler’s opinion, German culture was superior to other cultures in the world and therefore they have the right to rule the world. Hitler in a speech in 1928 argued that brutality rather than humanity is the basis of life! Man has become master of the world through conflict and continual struggle†¦ But mankind is not a uniform and equal mass. There are differences between races. The Earth has received its culture from elite peoples; what we see today is ultimately the result of the activity and the achievements of the Aryans (Kitson, p.1925) In fact, Hitler did succeed in conquering substantial portions of the world through WW2. Westerners initially tried to conduct negotiations with Hitler or Nazi Germany instead of uniting against the common enemy. All these developments motivated Hitler further and he started to expand his wings further and further. Many people believe that Hitler or Nazi Germany committed a tactical blunder which finally cost them victory in WW2. Na zi Germany was not much interested in attacking Soviet Union initially even though communism was indigestible to Hitler. Hitler and Joseph Stalin actually signed an agreement; not to attack each other at the time of WW2. However, the above agreement caused problems later for Hitler and finally resulted in the downfall of Nazi Germany and Hitler. This paper analyses what would have happened if Hitler attacked Soviet Union at the beginning of WW2. In 1938 an international crisis developed around Czechoslovakia, populated mostly by ethnic Germans known as Sudetenland, has started to shake the global peace and Hitler has threatened to go to war with Czechoslovakia unless so-called Sudetenland was immediately ceded to Germany. The British Prime Minister Chamberlain flew to Germany in order to avoid a possible Second World War which resulted in the Munich Peace of 1938 (Zuljan). Hitler started his effort to conquer the world with the help of Sudetenland issue. In fact Hitler’s majo r aim for raising this issue was to study the responses of other global powers. Instead of responding aggressively to Hitler’s claims, global powers like Britain and France tried settle the issue with the help of negotiations. The dialogues between Hitler, Chamberlain and Daladier (the French prime minister) with the help of Mussolini as mediator settled the issue amicably. At least the European thought that the issue was over. However, it was the beginning of other major problems. Hitler started to make more claims up on more areas in Europe after tasting victory in the Sudetenland issue. He has realized that majority of the Europeans countries were afraid of German power and therefore he can expand German territories to more areas. â€Å"At dawn on September 1, 1939, the German army launched a ferocious assault across the Polish border. By October 6, it was all over. Poland ceased to exist as a country. World War II had begun† (The Nazi Occupation of Poland). The inv asion of Poland was quiet unexpected to countries such as France, Britain, Australia etc. In fact this attack served as eye opener to European countries and they started realize the threat from Nazi Germans for their sovereignty. Making all Hitler’s calculation wrong, Britain, France, Australia and New Zealand declared war against Germany as Germany rejected the call for immediate withdrawal from Poland. The declaration of war by Britain, France,

INSTRUCTIONAL PLANNING & DESIGN Essay Example | Topics and Well Written Essays - 500 words

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Human -wk9 Essay Example | Topics and Well Written Essays - 1000 words

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Customer Relationship Management Marketing Macro Environment Economics Essay A business and its forces in its micro environment operate in larger macro environment of forces that shape opportunities and pose threats to the business. It refers the major external and uncontrollable factors that influence an organizations decision making, and affect its performance and strategies.   This involves factors outside of the direct control of the business. These macro-factors such as the economy, government policy and social change can have a significant effect on a firms success but the relationship is fairly one way. A change in the exchange rate can affect the ability of a firm to sell abroad; for example, the pound rose in value to nearly 2 dollars in 2007 making UK exports expensive in America or Chinese government support on continued devaluation of their Yuan currency made them penetrate and sell more and cheaper in worldwide market. 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This classification distinguishes between: A] Political Factors : Political and Governmental Environment : These refer to government policy such as the degree of intervention in the economy. What goods and services does a government want to provide? To what extent does it believe in subsidising firms? What are its priorities in terms of business support? Political decisions can impact on many vital areas for business such as the education of the workforce, the health of the nation, international business and the quality of the infrastructure of the economy such as the road and rail system as few examples of areas affected. Political factors often impact on business of every type and size : Some examples are the worldwide movement towards privatization of former government-owned utilities and businesses and the shift away from protection of workers rights. Firms need to be able to respond to the prevailing political climate and adjust the marketing policy accordingly. For example, British Telecom, Deutsche Telekom and Telstra of Australia have all had to make major readjustments to their marketing approaches since being privatized, and in particular since seeing an upswing in competitive levels. Almost all the firms activities have been affected, from cutting the lead time between ordering and obtaining a new telephone, through to price competition in response to competitors cut-price long-distance and international calls. British Telecom was the UKs fifth biggest spender on advertising during 2003 The political Factors includes laws, government agencies, and pressure groups that influence and limit various organizations and individuals in a given society. Various forms of legislation regulate business. 1). Governments develop public policy to guide commerce, sets of laws and regulations limiting business for the good of society as a whole. 2). Almost every marketing activity is subject to a wide range of laws and regulations. Some trends in the political environment include: Increasing legislation to: a). Protect companies from each other. b). Protecting consumers from unfair business practices. c). Protecting interests of society against unrestrained business behavior. Changing government agency enforcement. New laws and their enforcement will continue or increase. Increased emphasis on ethics and socially responsible actions. Socially responsible firms actively seek out ways to protect the long-run interests of their consumers and the environment. a). Enlightened companies encourage their managers to look beyond regulation and do the right thing. b). Recent scandals have increased concern about ethics and social responsibility. c). The boom in e-commerce and Internet marketing has created a new set of social and ethical issues. Concerns are Privacy, Security, Access by vulnerable or unauthorized groups. B] Economic factors : These include interest rates, taxation changes, economic growth, inflation and exchange rates .It encompass such areas as the boom/bust cycle, and the growth in unemployment in some parts of the country as a result of the closing of traditional industries. Macro-economic factors deal with the management of demand in the economy; the main mechanisms governments use for this are interest rate controls, taxation policy and government expenditure. If the government increases expenditure (or reduces taxation), there will be more money in the economy and demand will rise; if taxation is increased (or expenditure cut), there will be less money for consumers to spend, so demand will shrink. Rises in interest rates tend to reduce demand, as home loans become more expensive and credit card charges rise. Economic environment of business has reference to the board characteristics of the economic system in which the business operates. The business sector has economic relation with the government, capital market; household sector and global sector. These sectors together influence the trends and structure of the economy. The form and functioning of the economy vary widely. The importance external factors that affect the economic environment of a business are; (i) Economic Conditions: The general Economic conditions prevailing in the country viz. national income, per capita income, economic resources, distribution of income and assets, economic development etc. are important determinants of the business strategies. Business cycles and economic growth of the economy are important factors defining the economic environment. (ii) The economic system operating in the country also affects the business enterprise to a very great extent. The economic system of a country may be capitalist, socialist, communist or mixed. (iii) Economic Policies: The government decides the economic environment of business through Budges, Industrial regulations, Economic planning, Import and Export regulations, Business laws, Industrial policy, Control on prices and wages, Trade and transport policies, the size of the national Income, Demand supply of various goods etc. (iv) Economic Growth: The stage of economic growth of the economy has direct impact on the business strategies. Increased economic growth rate and increase in consumption expenditure, lower the general pressure within an industry and offers more opportunities then threats. (v) The rate of interest affects the demand for the products in the economy, particularly when general goods are to be purchased through borrowed finance. Low interest rated provides opportunities to the industries to expand whereas rising interest rates pose a threat to these institutions. (vi) Currency Exchange: Current exchange rates have direct impact on the business environment. When the rupee was devalued in 1991, it was to make Indian products cheaper in the world market and consequently boost Indias exports.   C] Socio-cultural factors : Socio-cultural factors are those areas that involve the shared beliefs and attitudes of the population. People learn to behave in particular ways as a result of feedback from the rest of society; behaviour and attitudes that are regarded as inappropriate or rude are quickly modified, and also people develop expectations about how other people should behave. In the marketing context, people come to believe (for example) that shop assistants should be polite and helpful, that fastfood restaurants should be brightly lit and clean, that shops should have advertised items in stock. These beliefs are not laws of nature, but merely a consensus view of what should happen. There have certainly been many times (and many countries) where these standards have not applied. These prevailing beliefs and attitudes change over a period of time owing to changes in the world environment, changes in ethnic mix and changes in technology. These changes usually happen over fairly long periods of time. Since 1970 in most Western countries there has been a development towards a more diverse, individualistic society; a large increase in the number of couples living together without being married; and a marked increase in the acceptance (and frequency)of single-parent families. Socio-cultural Environment: Changes in social trends can impact on the demand for a firms products and the availability and willingness of individuals to work. Social class and caste of a person goes a long way in deciding the business activities in relation to its production and marketing activities. Tradition, customs and social attitudes have changed the attitude and beliefs of the persons which have their effect on organizational environment. Class and caste are influencing the purchasing pattern. Socio-cultural environment may include expectations of the society from business, attitudes of society towards business and its management, views towards achievement of work, views towards structure, responsibility and organizational positions, views towards customs, traditional and conventional, class structure and labour mobility and level of education.   A very few cultural changes come about as the result of marketing activities: a recent example in the UK is the gradual replacement of Guy Fawkes night as a family occasion with Halloween, an American import which has children dressing up in costumes and going from house to house trick or treat-ing. In replacement of celebrations involve letting off fireworks, which is a dangerous activity for amateurs, but much of the change has been driven by a desire by marketers to sell costumes, and by the influx of US-made films and TV programs which show Halloween celebrations D] Technological factors : Technological advances in recent years have been rapid, and have affected almost all areas of life. Whole new industries have appeared: for example, satellite TV stations, cable networks, the Internet, CD recordings and virtual reality, and computer- aided design systems. All of these industries were unknown even twenty years ago. It seems likely that technological change will continue to increase, and that more new industries will appear in future. The corollary, of course, is that some old industries will disappear, or at the very least will face competition from entirely unexpected directions. Identifying these trends in advance is extremely difficult, but not impossible. The macro-environment also contains the remainder of the organizations publics: Governmental publics are the local, national and international agencies that restrict the companys activities by passing legislation, setting interest rates, and fixing exchange rates. Governmental publics can be influenced by lobbying and by trade associations. Media publics: Press, television, and radio services carry news, features and advertising that can aid the firms marketing, or conversely can damage a firms reputation. Public relations departments go to great lengths to ensure that positive images of the firm are conveyed to (and by) the media publics. For example, a company might issue a press release to publicise its sponsorship of a major sporting event. This could generate positive responses from the public, and a positive image of the company when the sporting event is broadcast. Citizen action publics are the pressure groups such as Greenpeace or consumers rights groups who lobby manufacturers and others in order to improve life for the public at large. Some pressure groups are informally organised; recent years have seen an upsurge in local pressure groups and protesters. New technologies create new products and new processes. MP3 players, computer games, online gambling and high definition TVs are all new markets created by technological advances. Online shopping, bar coding and computer aided design are all improvements to the way we do business as a result of better technology. Technology can reduce costs, improve quality and lead to innovation. These developments can benefit consumers as well as the organisations providing the products. E] Environmental factors : Environmental factors have come to the forefront of thinking in the past fifteen years or so. The increasing scarcity of raw materials, the problems of disposing of waste materials, and the difficulty of finding appropriate locations for industrial complexes (particularly those with a major environmental impact) are all factors that are seriously affecting the business decision-making framework. In a marketing context, firms are having to take account of public views on these issues and are often subjected to pressure from organized groups as well as individuals. Often the most effective way to deal with these issues is to begin by consulting the pressure groups concerned, so that disagreements can be resolved before the company has committed too many resources; firms adopting the societal marketing concept would do this as a matter of course. Environmental factors include the weather and climate change. Changes in temperature can impact on many industries including farming, tourism and insurance. With major climate changes occurring due to global warming and with greater environmental awareness this external factor is becoming a significant issue for firms to consider. The growing desire to protect the environment is having an impact on many industries such as the travel and transportation industries (for example, more taxes being placed on air travel and the success of hybrid cars) and the general move towards more environmentally friendly products and processes is affecting demand patterns and creating business opportunities. F] Legal factors : These are related to the legal environment in which firms operate. In recent years in the UK there have been many significant legal changes that have affected firms behaviour. The introduction of age discrimination and disability discrimination legislation, an increase in the minimum wage and greater requirements for firms to recycle are examples of relatively recent laws that affect an organisations actions. Legal changes can affect a firms costs (e.g. if new systems and procedures have to be developed) and demand (e.g. if the law affects the likelihood of customers buying the good or using the service). Legal factors follow on from political factors, in that governments often pass laws which affect business. Sometimes judges decide cases in a way that re-interprets legislation, however, and this in itself can affect the business position. A further complication within Europe arises as a result of EU legislation, which takes precedence over national law, and which can seriously affect the way firms do business in Europe. Case law and EU law are not dependent on the politics of the national governments, and are therefore less easy to predict. Clearly businesses must stay within the law, but it is increasingly difficult to be sure what the law says, and to know what changes in the law might be imminent.

Besseren lösungen für detaillierte problemfelder

Besseren là ¶sungen fà ¼r detaillierte problemfelder 1 Grundlagen des Benchmarking Benchmarking (BM) ist, in Ergà ¤nzung zum klassischen Unternehmensvergleich, durch das systematische Suchen nach rationellen Vorgehensweisen und besseren Là ¶sungen fà ¼r detaillierte Problemfelder und Prozesse außerhalb der „eigenen Welt bzw. der eigenen Branche gekennzeichnet. Nicht die Unterschiede zu anderen Unternehmen sind beim Benchmarking der Schwerpunkt der Untersuchung, sondern die gezielte Identifikation der besten Praktiken, mit denen à ¼berdurchschnittliche Wettbewerbspotentiale zu erreichen sind. Benchmarking wird entscheidend durch folgende Frage charakterisiert: „Warum machen es andere besser und was kà ¶nnen wir daraus lernen? Der Beweis der Durchfà ¼hrbarkeit neuer Ideen durch ihre tà ¤gliche Anwendung in anderen Unternehmen und die damit verbundene Motivation der eigenen Mitarbeiter ist ein wesentlicher Bestandteil des Benchmarking. Erst der Blick à ¼ber den eigenen Tellerrand ermà ¶glicht Leistungssprà ¼nge um Grà ¶ÃƒÅ¸enordnungen. Damit erweist sich Benchmarking als ein Instrument zur Leistungssteigerung fà ¼r Unternehmen aus allen Branchen und gewinnt unter den Managementtechniken immer mehr an Bedeutung. Die flexiblen Einsatzmà ¶glichkeiten als „Werkzeug um verkrustete Unternehmensstrukturen aufzudecken oder als Instrument zum Aufzeigen der Optimierungsmà ¶glichkeiten von Geschà ¤ftsprozessen bis hin zur Entscheidungsunterstà ¼tzung bei Fragen der strategischen Ausrichtung machen das Benchmarking wertvoll. Benchmarking darf jedoch nicht als das Wundermittel zur Steigerung der eigenen Wettbewerbsfà ¤higkeit verstanden werden, denn insbesondere klein- und mittelgroße Unternehmen haben noch Schwierigkeiten bei der praktischen Umsetzung des Benchmarking. Das Neue des Benchmarking liegt im branchenà ¼bergreifenden Vergleich mit den Besten und dem Setzen von Maßstà ¤ben fà ¼r das eigene Unternehmen. Die Vorgehensweise des Benchmarking integriert dabei vorhandene Managementmethoden und bringt erst durch eine konsequente, ganzheitliche und kontinuierliche Anwendung den gewà ¼nschten Erfolg. Verschiedene Voraussetzungen sind dazu allerdings erforderlich (siehe Abb. 1): 1.1 Definition Benchmarking ist ein kontinuierlicher Prozeß, bei dem Produkte, Dienstleistungen und insbesondere Methoden betrieblicher Funktionen à ¼ber mehrere Unternehmen hinweg verglichen werden. Dabei sollen die Unterschiede zu anderen Unternehmen offengelegt, die Ursachen fà ¼r die Unterschiede und Mà ¶glichkeiten zur Verbesserung ermittelt werden. Der Vergleich findet dabei zu Unternehmen statt, welche die zu untersuchenden Methoden oder Prozesse hervorragend beherrschen. Diese Unternehmen werden dabei oft als „Klassenbeste best in class bezeichnet. (Vgl. Camp 1989, S.19). 1.2 Ziele des Benchmarking Benchmarking ist an erster Stelle ein Zielsetzungsprozeß. Aber, und das ist wichtiger, es ist ein Mittel, die Praktiken, die zum Erreichen neuer Ziele nà ¶tig sind, zu entdecken und zu verstehen. Diese sind wahrscheinlich das wichtigste und grundlegende Resultat des Benchmarking. Neben dem grundsà ¤tzlichen Ziel des Benchmarking, Vorgaben zu setzen, ist der motivierende Wert ebenfalls erheblich. Wenn Bechmarking voll integriert wird in die Verantwortlichkeiten, Arbeitsprozesse und das Vergà ¼tungssystem, wird die Organisation willens und fà ¤hig, sich aus eigenem Antrieb in Richtung realistischer Ziele zu bewegen und existierende Arbeitspraktiken zu à ¤ndern. Sie wird Maßnahmen ergreifen und Verà ¤nderungen herbeifà ¼hren, die sonst hà ¤tten diktiert werden mà ¼ssen. (Vgl. Camp 1994, S. 34). Benchmarking kann sich dabei auf verschiedene Objekte beziehen (siehe Abb.:2) 1.3 Nutzen des Benchmarking Es gibt viele Wege, den Nutzen zu beschreiben, der aus Bechmarking gezogen werden kann. Der wesentliche Vorteil wird abgeleitet von der Erfà ¼llung von Kundenwà ¼nschen, dem Setzen von Zielen, dem Messen der tatsà ¤chlichen Produktività ¤t, dem Erlangen der Wettbewerbsfà ¤higkeit und dem Sicherstellen, daß die besten Praktiken in den Arbeitsprozeß einbezogen sind. Es kann dabei prinzipiell ein direkter und ein indirekter Nutzen identifiziert werden (siehe Abb.: 3 und 4). 1.4 Entwicklung des Benchmarking 1.4.1 Die ersten Benchmarking-Untersuchungen Ganz neu ist der Ansatz des Benchmarking nicht. Zu Beginn dieses Jahrhunderts wurde vom deutschen Milità ¤r die erste bekannte Studie durchgefà ¼hrt. Man hatte erkannt, daß grà ¶ÃƒÅ¸ere Truppenbewegungen sehr zeitaufwendig und kostenintensiv waren. Durch einen Zeitungsbericht erfuhr ein Soldat, daß es in Amerika einen großen Zirkus gibt, der es schaffte, in einer Nacht die Zelte abzubrechen, sà ¤mtliche Gà ¼ter auf die Bahn zu verladen und mit allen Menschen und Tieren per Bahn in die nà ¤chste Stadt aufzubrechen. Diese schier unglaubliche Leistung bewog das Milità ¤r mit einer Gruppe von Experten in die Vereinigten Staaten zu reisen um sich vor Ort ein Bild von diesem Vorgang zu machen. Es zeigte sich, daß der Zirkus neben einer kompetenten Logistikabteilung spezielle Fahrzeuge entwickelt hatte. Mit diesem Wissen konnte, zurà ¼ck in der Heimat, eine signifikante Verbesserung der Truppenbewegung umgesetzt werden. Die Einfà ¼hrung der ersten Fließbà ¤nder in der Automobilindustrie im Jahre 1916 ist ein weiteres Beispiel der frà ¼hen Anwendung von Bechmarking. Inspiriert durch Besuche einer Großschlachterei in Chicago, wo Schweinehà ¤lften an einer Hà ¤ngebahn von Arbeitsplatz zu Arbeitsplatz transportiert wurden, fà ¼hrte Henry Ford das Fließband in der Automobilindustrie ein. Das Kanban-System stellt ebenfalls eine à ¼bertragung eines Prinzips aus einer anderen Branche dar. Durch das Studium der Organisation amerikanischer Supermarktketten und hier insbesondere das Nachfà ¼llen der Regale entwickelte sich bei Toyota das Prinzip der Kanban-Karten, das heute in vielen Brachen Verbreitung gefunden hat. 1.4.2 Die Prà ¤gung des Begriffs durch Xerox Der Begriff Benchmarking wurde von Xerox im Jahr 1979 geprà ¤gt. Zu dieser Zeit stellte Xerox fest, daß die japanische Konkurrenz Kopierer zu einem Preis verkaufte, der unter den Produktionskosten bei Xerox lag. Xerox startete daraufhin im Fertigungsbereich ein marktbezogenes Benchmarking, das sogenannte Competitive Benchmarking. Die auf dem Markt befindlichen Kopierer wurden hinsichtlich Herstellungskosten, Design und anderer Merkmale studiert und analysiert. Aus diesem Vorgehen wurden neue radikale Ziele abgeleitet. Aufgrund des Erfolges in der Fertigung bestimmte das Management 1981, daß Benchmarking von allen Geschà ¤ftsbereichen durchzufà ¼hren sei. Noch im gleichen Jahr wurde ein branchenà ¼bergreifendes Benchmarking-Projekt in den Bereichen Logistik und Distribution durchgefà ¼hrt. Dies lieferte den endgà ¼ltigen Beweis, daß Benchmarking auch auf Geschà ¤ftsprozesse außerhalb der Produktion à ¼bertragbar ist und Benchmarking-Partner nicht aus der gleichen B ranche stammen mà ¼ssen. Besonders bemerkenswert, blickt man auf den Zeitpunkt Ende der 70er, Anfang der 80er Jahre, ist die Betrachtungsweise von Benchmarking als kontinuierlicher Prozeß. Dies ist eines der wesentlichen Probleme der Praxis. Wichtig ist, schon an dieser Stelle festzuhalten: Industrielle Prozesse unterliegen einem steten Wandel. Immer neue Verà ¤nderungen, Verbesserungen mà ¼ssen dokumentiert und eventuell in einen Benchmarking-Prozeß eingebunden werden. Eine einmalige, Im Hauruck-Verfahren durchgezogene Benchmarking-Aktion kann nicht erfolgreich sein. Robert C. Camp, Benchmarking-Projektleiter bei Xerox bemerkt dazu fast lapidar: „Verfahren mà ¼ssen kontinuierlich beobachtet werden, um sicher zu gehen, daß die wirklich besten ihrer Art ermittelt werden. Ausschließlich jene Unternehmen, die Benchmarking diszipliniert betreiben, werden sich hervorragend weiterentwickeln kà ¶nnen. In einer dem stà ¤ndigen Wandel unterworfenen Umwelt ist Selbstgefà ¤lligkeit fatal (Vgl. C amp 1989, S. 10). 1.5 Der Weg zum Benchmarking / Raus aus dem Controlling! Es gibt verschiedene Grà ¼nde weshalb Benchmarking als Hilfsmittel im Management nicht umfassend genutzt wird. Einer davon ist, daß Benchmarking funktional nicht zugeordnet werden kann. Als Basisinstrument hat es genauso eine Daseinsberechtigung in den Beschaffungs- und den Produktionsbereichen wie im strategischen Marketing oder in der Vertriebslogistik. In der Vergangenheit, war in der Betriebswirtschaft eine fortschreitende Trennung der Funktionalbereiche und ihrer Methodik zu verfolgen. Dies dokumentiert sich bis heute an den Lehrstà ¼hlen europà ¤ischer Wirtschaftshochschulen. Zumindest in Europa entdeckten zuerst die Controller das Hilfsmittel Benchmarking. Diese bereits geà ¼bt im Umgang mit einer Vielzahl von technischen Vergleichswerkzeugen erkannten schnell die Chancen, die die Arbeitstechnik erà ¶ffnete. „Benchmarking ist wichtiger Bestandteil des Instrumentenkastens des zunehmend strategisch orientierten Controllers, schreiben dann auch Horvath und Herter (1992, S.7). Sicher ist es sinnvoll, Benchmarking erst einmal im Controlling anzusiedeln. Der Controller kann anregen, kann Hilfestellungen im Umgang mit verschiedenen Werkzeugen geben, dennoch wird er à ¼ber die nachtrà ¤gliche à ¼berprà ¼fung und Vergleichsrechnung, den Denk- und Kreativprozeß des Benchmarking auf der Management-Schiene nicht ersetzen. Anders als beispielsweise im Target Costing, kann das Controlling sinnvolles Benchmarking nur anregen, stimulieren, nicht jedoch konkrete Zielvorgaben bereitstellen, an denen sich die jeweiligen Funktionsbereiche frei orientieren kà ¶nnen. Im Benchmarking geht es um das Vorausdenken, nicht um das Nachrechnen! Das ist die elementare Botschaft! Und dementsprechend kann die Technik im aktuellen Arbeitsprozeß von allen Funktionsbereichen genutzt werden; egal ob das Marketing seine Feldorganisation à ¼berprà ¼ft, die Produktion bestimmte Montageschritte unter die Lupe nimmt, die Beschaffung den Prozeß der Auftragsvergabe nà ¤her beleuchtet. Fà ¼r all diese Aufgabenstellungen genà ¼gt es nicht, einen Controller aus dem Vergleich entwickelte Zielwerte vorgeben zu lassen. Benchmarking ist ein dialogisches Instrument, das die Leistung aller Mitarbeiter aus den Funktionalbereichen beansprucht (Vgl. Rau, 1996, S. 63). 2 Formen des Benchmarking Prinzipiell kà ¶nnen drei Formen des Benchmarking unterschieden werden, die im europà ¤ischen Rahmen Verwendung finden (sieh Abb.: 5). Das Benchmarking von Unternehmen ist bislang am weitesten verbreitet. Hier lernen Unternehmen voneinander, vergleichen Kennzahlen und tauschen sich à ¼ber die Objekte des Benchmarking aus. Beim Benchmarking von Sektoren wird die Leistungsfà ¤higkeit einzelner Sektoren gegenà ¼bergestellt. Ziel ist es, von anderen Sektoren, die nach ausgewà ¤hlten Kriterien besser erscheinen, zu lernen. Das Benchmarking von Rahmenbedingungen gewinnt insbesondere vor dem Hintergrund der Europà ¤ischen Union eine neue Qualità ¤t. Hierbei sollen in Zukunft z.B. politische, gesellschaftliche oder wirtschaftliche Rahmenbedingungen miteinander verglichen werden, so daß ganze Là ¤nder in die Lage versetzt werden voneinander zu lernen. Im folgenden wird das Benchmarking von Unternehmen nà ¤her beleuchtet, das wiederum in die beiden Klassen internes und externes Benchmarking aufgeteilt werden kann. 2.1 Internes Benchmarking Internes Benchmarking stellt die einfachste Form des Benchmarking dar, da es keinerlei Beschrà ¤nkungen von außen zu beachten gibt. Beim internen Benchmarking versuchen Organisationen, von ihren eigenen Strukturen zu lernen. Es werden à ¤hnliche Ablà ¤ufe untersucht und à ¼ber unterschiedliche Bereiche hinweg miteinander verglichen, um detaillierte Informationen à ¼ber das zur Verfà ¼gung stehende Leistungspotential zu erhalten. Beim internen Benchmarking richtet sich der Blick des Management nach innen. Es gilt aktuelle Arbeitsablà ¤ufe und Praktiken objektiv zu erfassen und diese transparent zu machen. Dadurch erhà ¤lt man die nà ¶tigen Details, um die Ressourcen gezielt auf diejenigen Aspekte zu konzentrieren, die einer à ¤nderung bedà ¼rfen. Hà ¤ufig wird ein internes Benchmarking genutzt, um mit der Methode vertraut zu werden und dieses Wissen fà ¼r ein externes Benchmarking zu nutzen. 2.1.1 Unternehmensbezogenes Benchmarking Innerhalb eines Unternehmens ist es mà ¶glich à ¤hnliche Prozesse zu finden, die man vergleichen kann. Diese Prozesse sind gekennzeichnet durch technologische, organisatorische und personelle Einflà ¼sse und richten sich z.B. auf Zweigwerke oder Abteilungen. 2.1.2 Konzernbezogenes Benchmarking Diese Technik wird eingesetzt beim Vergleich von mehreren Werken oder Unternehmensteilen innerhalb eines Konzerns. Es kann hierdurch die beste Praxis innerhalb der Organisation identifiziert werden und ermà ¶glicht so die klare Identifikation von Schwachstellen. Die Vergleichsmà ¶glichkeiten sind im Gegensatz zum unternehmensbezogenen Benchmarking hà ¶her und stellen damit prinzipiell ein grà ¶ÃƒÅ¸eres Potential dar. Konzernbezogenes Benchmarking eignet sich insbesondere fà ¼r eine objektive, fundierte Vorbereitung eines externen Benchmarking, fà ¼r eine Bestandsaufnahme und zur Verbesserung der Mitarbeiterkommunikation und -motivation. 2.2 Externes Benchmarking Benchmarking ist insbesondere eine Technik, um nach außen zu blicken, wobei ein Vergleich der Praktiken des eigenen Unternehmens mit unternehmensexternen Praktiken vorgenommen wird. Vergleich bedeutet, daß eine Grundlinie der à ¤hnlichkeiten vorhanden sein muß. Diese à ¤hnlichkeiten mà ¼ssen vor dem Benchmarking genau identifiziert werden. Erst dann sind ein gà ¼ltiger Vergleich und die Identifizierung von Verbesserungschancen mà ¶glich (Vgl. Mertins, 1993). Eine grà ¼ndliche Vorbereitung hilft, die beim externen Benchmarking hà ¤ufig anzutreffenden Skeptiker produktiv werden zu lassen. 2.2.1 Marktbezogenes Benchmarking Die Konkurrenzanalyse ist als ein Instrument anzusehen, das Informationen à ¼ber die derzeitigen und zukà ¼nftigen Marktaktività ¤ten der Konkurrenz, deren Stà ¤rken und Schwà ¤chen sowie deren mà ¶gliche Reaktionen auf Marktverà ¤nderungen liefert. Sie là ¤ÃƒÅ¸t einen Vergleich mit Unternehmen zu, die die jeweiligen Unternehmensaktività ¤ten in hervorragender Weise beherrschen, blickt jedoch nicht à ¼ber das Umfeld der direkten Konkurrenz hinaus. Mit dem Marktbezogenen Benchmarking ist es mà ¶glich von der Konkurrenz zu lernen, Verbesserungen einzuleiten und die Marktsituation objektiv im Auge zu behalten. Die externen Anstà ¶ÃƒÅ¸e verhindern die Neigung zur Selbstzufriedenheit und Bà ¼rokratisierung, die in allen Organisationen vorkommt und unterstà ¼tzt so die à ¼berzeugung, daß man immer zumindest ein wenig besser werden kann. Ein wesentlicher Unterschied zwischen einer reinen Konkurrenzanalyse und Benchmarking ist darin zu sehen, daß ein unmittelbarer Informationsaustausch zwischen den Unternehmen etabliert und ein gegenseitiger Lernprozeß initiiert wird. Problematisch dabei ist in der Regel die zu à ¼berwindende Verschlossenheit von Konkurrenten untereinander. Der sogenannte Benchmarking-Verhaltenskodex gibt hierzu zwar Verhaltensregeln, in der Praxis ist es jedoch meist schwer das Konstruktive Gesprà ¤ch aufzunehmen. 2.2.2 Branchenbezogenes Benchmarking Branchenbezogenes Benchmarking geht à ¼ber den bloßen Vergleich zweier Firmen hinaus und hat seinen Schwerpunkt in der Suche nach Trends. Es untersucht also die Leistungsfà ¤higkeit einer bestimmten Funktion in branchenweiter Ausprà ¤gung. Dazu ist es notwendig, eine weit grà ¶ÃƒÅ¸ere Gruppe von Unternehmen zu untersuchen, als dies beim konkurrenzbezogenen Benchmarking der Fall ist. Branchenbezogenes Benchmarking sucht nach Trends statt nach Wettbewerbspositionen und dient zur Leistungsanalyse von Subsystemen. Die Grenzen zum konkurrenzbezogenen Benchmarking sind jedoch fließend, so daß es kein klares Differenzierungsmerkmal gibt, wo eine zielgerichtete Studie aufhà ¶rt und die Trendforschung beginnt. Der wesentliche Vorteil des Branchenbezogenen Benchmarking gegenà ¼ber dem marktbezogenen, ist darin zu sehen, daß keine unmittelbare Wettbewerbssituation besteht, da auf anderen Mà ¤rkten agiert wird. Somit gestaltet sich der Informationstransfer meist offener. Da di e Unternehmen aus der gleichen Branche sind, gibt es jedoch beim Vergleich von Prozessen viele à ¤hnliche Merkmale, was fà ¼r ein erfolgreiches Benchmarking unumgà ¤nglich ist. 2.2.3 Branchenunabhà ¤ngiges Benchmarking Der Schlà ¼ssel zum langfristigen Erfolg im Wettbewerb ist nicht Gleichheit, sondern à ¼berlegenheit. Man mà ¶chte die beste Praxis, wie sie gegenwà ¤rtig existiert einholen und dann à ¼berholen. Deshalb richtet sich Benchmarking an den Besten aus. à ¼ber Branchen hinweg wird nach neuen, innovativen Praktiken, unabhà ¤ngig von ihrer Quelle gesucht. Es geht darum, die besten Praktiken zu finden und zu nutzen, um die vorhandenen Praktiken innerhalb der eigenen Organisation innovativ zu verà ¤ndern. Erfolg an externen Kriterien zu definieren, bedeutet eine Vorstellung von Bestleistung zu entwickeln und das Unternehmen auf ein neues Leistungsniveau zu heben. Benchmarking am Klassenbesten beruht auf der à ¼berzeugung, daß der Prozeß der Wertschà ¶pfung à ¼ber viele unterschiedliche Institutionen hinweg auf à ¤hnlichen Merkmalen beruht. Branchenunabhà ¤ngiges Bechmarking ist zwingend Benchmarking von Geschà ¤ftsprozessen. Voraussetzung ist daher eine klare Definition des zu vergleichenden Prozesses. Bereits wà ¤hrend der Definitionsphase erkennt das Projektteam oft erste Schwachpunkte und kann Maßnahmen zur Verbesserung ableiten. Dies wirkt besonders motivierend auf die Beteiligten. 2.3 Zusammenfassender Vergleich In der folgenden Abb.:6 sind die Vor- und Nachteile der Arten des Unternehmens-Benchmarking zusammengefaßt (Vgl. Pieske, 1994). 3 Die Phasen des Benchmarking Der Benchmarking-Prozeß besteht prinzipiell aus fà ¼nf Kernphasen (Abb.: 7). In der tà ¤glichen Benchmarking Praxis kà ¶nnen diese Kernphasen um unternehmensspezifische Schwerpunkte erweitert werden. 3.1 Zielsetzung Ausgangspunkt des Benchmarking ist die Zielsetzungsphase. Hier wird der Fokus des Benchmarking-Projekts festgelegt. Diese Phase ist fà ¼r den gesamten weiteren Prozeß von entscheidender Bedeutung, da Fehler oder mangelnde Sorgfalt das Ergebnis verfà ¤lschen oder unbrauchbar machen. Es ist wichtig, das Management schon in dieser Phase einzubinden, da die sichtbare Unterstà ¼tzung und die aktive Begleitung der Benchmarking Projekte durch das obere Management wà ¤hrend aller Projektphasen ein Schlà ¼sselfaktor fà ¼r das Gelingen des Benchmarkings ist. Jedes Benchmarking-Projekt sollte einem strukturierten und formalisierten Ablauf folgen. Dadurch kà ¶nnen Meilensteine vereinbart und Ergebnisse besser kontrolliert werden. Im à ¼brigen sind Reihenfolge und Inhalte der Prozeßschritte fà ¼r die Beteiligten leichter nachzuvollziehen. Ausgangspunkt fà ¼r die Bestimmung der Benchmarking-Ziele sind die strategischen Ziele des Unternehmens. Diese Ziele werden bei der Festlegung der Benchmarking-Ziele mit eingearbeitet. Sind die Ziele des Benchmarking-Projektes festgelegt, gilt es, das Benchmarking-Objekt genau abzugrenzen und die Benchmarking-Art festzulegen. Der Zielfindungsprozeß, der am besten in Form eines Workshops erfolgt, kann mit Hilfe verschiedener Techniken unterstà ¼tzt werden (sieh Abb.: 8). Bei einem Zielworkshop sollten zwischen vier und zehn Personen beteiligt sein. Dies sind beim Benchmarking Vertreter des Management, die Prozeß-Eigner und zumindest ein Moderator. Zunà ¤chst schreibt jeder Teilnehmer die Ziele des Benchmarking-Projekts auf Moderationskarten, wobei darauf geachtet werden soll, daß jede Karte nur ein Ziel enthà ¤lt, dieses mà ¶glichst prà ¤gnant und verstà ¤ndlich formuliert und gut leserlich geschrieben ist. Fà ¼nf bis sieben Karten pro Teilnehmer sollten in der Regel ausreichen, da sonst zu viele Ziele generiert werden und eine Strukturierung schwerfà ¤llt. Nach einigen Minuten werden vom Moderator bereits die ersten Karten eingesammelt und gemischt, damit nicht klar erkenntlich ist, von wem welches Ziel formuliert wurde. Die eingesammelten Karten werden an einer Moderationstafel fà ¼r alle Teilnehmer sichtbar angepint. Dies dient nicht zuletzt dazu, daß die Teilnehmer die Mà ¶glichkeit haben, in welche Richtung die anderen Teilnehmer denken und daraus Anregungen fà ¼r weitere Ziele bekommen. Nach etwa weiteren zehn Minuten werden die Teilnehmer sofern diese noch vereinzelt Ziele definieren gebeten, die letzten Ziele zu formulieren. Daraufhin werden auch diese Karten eingesammelt, gemischt und angepint. Nachdem alle Karten an der Tafel hà ¤ngen, werden die Ziele vom Moderator langsam vorgelesen und die Teilnehmer werden gebeten, bei Unklarheiten sofort nachzufragen. In solch einem Falle wird der Kartenautor gebeten, kurz das Ziel zu beschreiben und es wird bei Bedarf im Team eine neue Formulierung entwickelt, die auf einer neuen Karte vom Moderator niedergeschrieben wird. Falls sich einzelne Ziele auf mehreren Karten wiederfinden, wird im Diskussionsprozeß die treffendste Zielformulierung ausgewà ¤hlt und die anderen Karten werden verworfen. Bevor eine Karte verworfen wird, muß jedoch in jedem Fall der Autor gefragt werden, ob er damit einverstanden ist. Nach dieser Runde sollten alle Ziele fà ¼r alle Beteiligten klar verstà ¤ndlich sein und es kann mit der Strukturierung begonnen werden. Dazu wird zunà ¤chst das Oberziel identifiziert und an einer separaten Tafel befestigt. Gemeinsam mit den Teilnehmern wird nun eine Zielhierarchie erarbeitet, was in der Regel die schwierigste Phase des Zielworkshops darstellt. Hierbei wird den Teilnehmern nicht nur der Zusammenhang der verschiedenen Ziele deutlich, sondern auch deren Priorisierung (Vgl. Heisig, 1996). 3.2 Interne Analyse Die interne Analyse ist in den meisten Projekten die zeitintensivste Phase des Benchmarking. Nach einer Untersuchung von 3M werden hier ca. 45% der gesamten Projektlaufzeit benà ¶tigt (siehe Abb.: 9). In dieser Phase wird die Grundlage fà ¼r das Verstà ¤ndnis der eigenen Prozesse gelegt und bereits erste Stà ¤rken und Verbesserungspotentiale aufgedeckt. 3.2.1 Geschà ¤ftsprozesse und ihre Beschreibung Unter einem Geschà ¤ftsprozeß ist ein Ablauf zu verstehen, der im allgemeinen Sinn Objekte verarbeitet bzw. transformiert. Die Objekte, die zur Beschreibung der Geschà ¤ftsprozesse eines Unternehmens verwendet werden sind Produkt, Auftrag und Ressource. Produkte sind die konkreten Gà ¼ter und Dienstleistungen, die das Unternehmen an den Kunden liefert bzw. die Materialien, Rohstoffe und Dienstleistungen, die zur Produkt- bzw. Serviceerstellung verwendet werden (Zulieferprodukte). Auftrà ¤ge veranlassen die Durchfà ¼hrung von Aktionen. Grà ¶ÃƒÅ¸ere Unternehmen unterscheiden meistens mehrere Arten von Auftrà ¤gen, z.B. Werkstattauftrà ¤ge, in denen Produkte aus mehreren Kundenauftrà ¤gen, gefertigt werden. Ressourcen sind alle Betriebsmittel, die fà ¼r die Produkt- oder Serviceherstellung benà ¶tigt werden. Dies kà ¶nnen Maschinen, Werkzeuge und Transportmittel, aber auch Personen sein. Auch Informationen kà ¶nnen Ressourcen sein, wenn man beispielsweise an Zeichnungen denkt, in denen angegeben ist, wie ein Produkt zusammengebaut werden soll. Diesen drei Objektarten ist gemeinsam, daß sich ihr Zustand durch die Bearbeitung à ¤ndert. Die Bearbeitung selbst wird durch die Aktion, die vierte Objektart dargestellt. Mit diesen vier Objektarten ist es mà ¶glich, Geschà ¤ftsprozesse einheitlich zu beschreiben. Gerichtete Pfeile geben an, in welcher Reihenfolge Objekte verà ¤ndert werden. 3.2.2 Informationen, die aus einem Geschà ¤ftsprozeßmodell gewonnen werden kà ¶nnen Ein Geschà ¤ftsprozeßmodell kann Ausgangspunkt fà ¼r weitere Untersuchungen, Vergleiche und Verbesserungen sein. Sinnvolle Fragestellungen betreffen die Effizienz der dargestellten Prozesse. Einige Beispiele: Wie oft werden Angebote à ¼berarbeitet? Gilt der dargestellte Ablauf fà ¼r alle Auftragsarten? Welche Durchlaufzeit ergibt sich fà ¼r die einzelnen Phasen eines Geschà ¤ftsprozesses? Lassen sich Ablà ¤ufe parallel durchfà ¼hren? Das Geschà ¤ftsprozeßmodell ist daher Diskussionsgrundlage fà ¼r die Mitglieder des Benchmarking-Teams und trà ¤gt somit bereits zu mehr Transparenz bei. Den Abschluß dieser Phase bildet die Formulierung eines Fragekatalogs. Diese Fragen beziehen sich auf das Gesamtprojekt und seine Einbindung, Teilaspekte bzw. Prozesse, Meßgrà ¶ÃƒÅ¸en sowie die Praktikabilità ¤t von im Rahmen der internen Analyse erkannten Optimierungsmà ¶glichkeiten des Benchmarking-Objekts. Die genaue Definition der Meßgrà ¶ÃƒÅ¸en stellt dabei einen wesentlichen Schritt zur Gewà ¤hrleistung der Vergleichbarkeit dar. Die Benchmarking-Praxis zeigt allerdings, daß gleiche Begriffe nicht nur in verschiedenen Unternehmen, sondern innerhalb eines Unternehmens hà ¤ufig unterschiedlich verstanden werden. Der Fragebogen dient jedoch nicht nur zur Sammlung der Meßgrà ¶ÃƒÅ¸en bei potentiellen Vergleichsunternehmen, sondern là ¤ÃƒÅ¸t die angesprochenen Unternehmen auch erkennen, ob ein Benchmarking mit ihnen sinnvoll erscheint. Bei der Formulierung der Fragen sollte man darauf achten, daß Die Fragen allgemeinverstà ¤ndlich sind Die genaue Definition von Meßgrà ¶ÃƒÅ¸en enthalten ist Der Grund fà ¼r die Erhebung klar wird 3.3 Die Vergleichsphase In dieser Phase stehen die Auswahl von Vergleichsunternehmen und der Vergleich der Objekte, hier die Prozesse, im Vordergrund. Eine besondere Schwierigkeit dieser Phase ist es, Partner zu finden, die bereit sind, sich offen auszutauschen und damit in einen gegenseitigen Lernprozeß einzusteigen. Dies bedeutet, daß der Partner einen vergleichbaren Prozeß bzw. Prozeßabschnitt in seinem Unternehmen etabliert hat, bei diesem Prozeß zumindest in Teilaspekten besser ist und zur Teilnahme bereit ist. Der Auswahlprozeß des geeigneten Partners gliedert sich in eine Generierungs- und eine sich anschließende Selektionsphase. Ziel der Generierungsphase ist es, mà ¶glichst viele unterschiedliche, potentielle Benchmarking-Partner zu finden, wozu prinzipiell verschiedene Vorgehensweisen geeignet sind (siehe Abb.:12) In der Praxis bietet sich immer eine Kombination der unterschiedlichen Methoden an. So werden im Benchmarking-Team Vorschlà ¤ge in Form eines Brainstormings erarbeitet, wà ¤hrend parallel jedes Mitglied aufgefordert ist, à ¼ber die Literatur und à ¼ber Preistrà ¤ger an relevante Informationen zu kommen. Aufgabe der Selektionsphase ist die Verdichtung der vorhandenen Informationen anhand von Bewertungskriterien. Die Selektionsphase stà ¼tzt sich auf die bereits beschriebenen Informationsquellen sowie auf Fragebogenaktionen und Telefoninterviews bei Benchmarking-Partnern. Zu den Bewertungskriterien gehà ¶ren Gà ¼te, Qualità ¤t und Vergleichbarkeit des Benchmarking-Objektes, die Professionalità ¤t des potentiellen Vergleichpartners und eine Gewichtung in Abhà ¤ngigkeit von der Zielsetzung. Weiter ist auch nach Aspekten wie Mà ¶glichkeit, Aufwand und Nutzen der Datenbeschaffung, der à ¼berprà ¼fbarkeit und Interpretationsmà ¶glichkeit der Daten sowie der daraus resultierenden Ergebnisse auszuwà ¤hlen. Wirtschaftliche Parameter und das Image des Partnerunternehmen sind von untergeordneter Bedeutung, sollten aber in der Bewertung berà ¼cksichtigt werden. Nach Abschluß des Selektionsprozesses werden in der Regel acht bis zwà ¶lf Unternehmen zur ersten Kontaktaufnahme ausgew à ¤hlt. Abschließend findet Priorisierung der ausgewà ¤hlten Vergleichsunternehmen statt. Ergebnis ist eine Auflistung der Auswahlpartner in Rangfolge. Sie dient der Reihenfolge der Ansprache von Vergleichsunternehmen. Die Herausforderung wà ¤hrend der Durchfà ¼hrung des eigentlichen Vergleichs besteht darin, den Vergleichsprozeß wirklich zu verstehen, seine Stà ¤rken zu erkennen und die Wirkungszusammenhà ¤nge zu begreifen. Hilfreich dabei sind Kennzahlen, die eine Gegenà ¼berstellung vereinfachen, eine Modellierung, die den Prozeß schnell verstà ¤ndlich macht und ein Fragebogen an den Partner, anhand dessen er sich in die Problematik einarbeiten und fà ¼r den Austausch vorbereiten kann. Der persà ¶nliche Austausch von Informationen ist jedoch durch keine Kennzahlen oder Prozeßmodellierungen zu ersetzen. Gerade beim Zusammentreffen der Benchmarking-Partner, der am besten bei einem der beiden Partner und nicht auf neutralem Boden stattfinden sollte, werden Informationen ausgetauscht, die sich schwer in Worte fassen lassen. Hier findet das eigentliche gegenseitige Lernen statt. Fà ¼r die Prozeßbewertung kà ¶nnen die Leistungsparameter der Prozesse herangezogen werden. Diese mà ¼ssen jedoch relativiert werden, da bei der Gegenà ¼berstellung von Zahlen stets die interne Situation und die Umwelt der Benchmarking-Partner berà ¼cksichtigt werden mà ¼ssen, also die Voraussetzungen und Randbedingungen, unter denen die Ergebnisse erzielt wurden. Nicht die bloßen Zahlen sind zu betrachten, sondern die Geschà ¤ftsprozesse hinter den Zahlen mà ¼ssen verstanden werden. Bezogen auf den eigenen Prozeß muß bestimmt werden, welche Praktiken geeignet sind, die gesetzten Ziele zu erreichen, und welche Mà ¶glichkeiten sich durch die à ¼bertragung ergeben. Dazu sind die Ursachen in den Leistungsunterschieden zu analysieren. Nur wenn die tatsà ¤chlichen Grà ¼nde identifiziert werden, kà ¶nnen à ¼ber den reinen Vergleich hinaus die unterschiedlichen Potentiale der verschiedenen Prozesse aufgedeckt, die Realisierbarkeit bewertet und zukà ¼nftige Entwick lungen vorausgesagt werden. Das Ergebnis der Vergleichsphase ist die Kombination der bezà ¼glich der einzelnen Teilaspekte des Benchmarking-Objektes am besten erachteten Praktiken und Parameter. Man erhà ¤lt bezogen auf den untersuchten Geschà ¤ftsprozeß die bei den verschiedenen Benchmarking-Partnern erkannten besten Praktiken, da kein einzelnes Unternehmen fà ¼r sich in Anspruch nehmen kann, in allen Belangen fà ¼hrend zu sein. 3.4 Ableitung von Maßnahmen Die Aufgabe des Benchmarking-Teams besteht darin, die Resultate aus den Analysen dem Management, den F