The Innovation and Learning Perspective of the Balanced Scorecard Research Paper

The Innovation and Learning Perspective of the Balanced Scorecard - Research Paper Example There are two main causes of variances in a business’s budget. One of the main causes is spending more than the budget allows. This could be due to the fact that the management budgeted for less than required; there was mismanagement of funds or general poor planning. Secondly, there may be an unexpected emergency in a business that may cause a major rift in the use of funds from the budget (Berry et. al. 2006). Mechanical damages to a major processing asset, for instance, could lead to an urgent purchase of another one in order to maintain the expected level of production. As an example, the Manchester Meerkat Company (MMC) suffered a blow when floods drained the fibre filling. This caused emergency spending that may have resulted in variance in the budget. This would cause destabilization in the budget hence a variance. These variances can either cause adverse effects to an organization if ignored or lead to success in business if noted and improved. This is because there ex ist two categories of variances namely favourable and unfavourable variances. The favourable variances occur where the results of business operations are better as compared to the expected results. On the other hand, the unfavourable variances occur whenever the end results of business operations are worse than expected results. Therefore, managers always carry out variance analysis in order to the look-after-the fact at what caused the difference. Furthermore, according to Blocher & Cokins (2005), this analysis helps the management to pinpoint the effects the variances have to the business and how to correct or improve on them.

Roles, Relationships and Responsibilities in Lifelong learning Essay

Roles, Relationships and Responsibilities in Lifelong learning - Essay Example The religious teachings must not be aimed at spreading the lessons of a particular religion to influence the idea, thoughts and beliefs of the learners. Such acts of religious teaching are prohibited by the law. The teachings of different religion and faith are, however, not prohibited. The teaching of religious education should not be biased and should give equal respect to the faith and belief of all the religions. The regulatory requirements although imposes limitations on the schools to impart religious education on a particular belief or faith but allows flexibility to the teaching of religious education in the terms of the time and process of exploration of religious ideas and beliefs for dissemination to the learners. The codes of practice for teaching of religious education offers liberty to the teachers of religious education to engage into teaching of as many religious lessons and faith to the students but disallows confinement or stress on a particular religion. Thus the r ole of teachers is very important in developing a non-biased environment during the process of teaching. There is ample scope of questions related to values of life in religious teaching. The codes of practice allow teachers to address such question in an effective manner in order to impart complete teachings in the field of religious education. ... The promotion of equality and valuation of diversity in religious teachings is a key area of responsibility for the teachers. The teachers should be responsible in imparting the religious beliefs of all faith to learners. The strength of religious teachings lies in the inclusive aspect of the field. The teachers are responsible for non-discrimination of primary or specific religion among the vast field of religious ideas and beliefs. The learners should have the freedom to question on any aspect of religion keeping due respect to the teachings of other religions as well. The students irrespective of their notions on different religions and culture should be treated equally by the teachers. The students should have the freedom to raise the queries on the subject. The teachers should distribute equal emphasis to the teachings of all religion in order to attain equality in religious teachings. The weakness factor is presented by the aspect of diversity in religious teaching. Thus the te acher also has the responsibility of managing diversity in religious teachings. The teacher should be able to value diversified ideas and beliefs of different religions. The fundamentals of various religious faiths should be clearly explained to the learners. The responsibilities of the teacher demand avoidance of any bias and value the diversified ideas by developing a comprehensive study of religious teachings. These are the factors that influence the responsibility of the teachers in achieving equality and valuing diversity in religious teachings (Gravells and  Simpson, p.56). Evaluation of roles and responsibilities in the Lifelong learning The evaluation of roles and