Schematic Overview of the Purchasing Process - Free Essay Example

Sample details Pages: 12 Words: 3601 Downloads: 5 Date added: 2017/06/26 Category Statistics Essay Did you like this example? 2.1 Introduction: Despite some authors (Constantino and Pellegrino, 2009; Ramsay and Wagner, 2009; Svahn and Westerlund, 2009), criticising that the purchasing function, as an issue, has received too little attention in the past and has yet to find a home in an existing academic discipline (Ramsay, 2001), Van Weele (2004), Collignon et al (2007), Zheng et al (2007) and Pressey et al (2009) argue that it is a too valuable unit that should not be disregarded. Bailey et al, (2008) and Chen and Paulraj (2004) both highlight that not only should purchasing have strategic importance, but it can have a proactive long-term focus. Bailey et al continue to argue that as attention to the purchasing function increases, the emphasis centres more on activities around the formation of long-term buyer-suppler relations and total cost reduction as opposed to simple ordering and replenishment routines. Don’t waste time! Our writers will create an original "Schematic Overview of the Purchasing Process" essay for you Create order 2.2 Schematic Overview of the Purchasing Process To highlight, develop, and help implement purchasing processes, Collignon et al (2007) present an overview (adapted in figure 2) that analyses the function at three separate levels within the organisation: strategic, tactical and operational. The rationale behind the model is that it draws attention to what purchasing activities (processes) could be found at differing levels of a firmà ¢Ã¢â€š ¬Ã¢â€ž ¢s strategic direction. Ramsay and Croom (2008) note that higher inter-organisational status is usually associated with more strategically inclined activities, and questions why companies fail to recognise the purchasing functionà ¢Ã¢â€š ¬Ã¢â€ž ¢s contributions to strategic survival as some perceive purchasing to be largely tactical and operational. Despite this, Pressey et al (2009) declare that due to competitive pressures, many firms have in fact elevated the purchasing role into that of a strategic function. Figure 2.1: Schematic overview of the typical purchasing processes. Adapted from: Collignon et al (2007). Strategic Level Tactical Level Operational Level Long range planning. Long term impacts on competitive strategy. Purchasing research carried out. Responsibility of top-management. Cost reduction techniques. Direct supply policies for Commodities/segments. Medium term impacts. Expediting. Enquires/quotations/returns. Supplier performance measurement. Records and systems maintenance. In their study, Ramsay and Croom (2008) claim existing purchasing and supply literature embraces a widespread belief that the function has not attained the status it deserves. Throughout their paper, multiple references are made to Reck and Longà ¢Ã¢â€š ¬Ã¢â€ž ¢s (1988) à ¢Ã¢â€š ¬Ã‹Å"strategic evolution stages of the purchasing functionà ¢Ã¢â€š ¬Ã¢â€ž ¢, which is presented in appendix X. They use this model throughout to compare the influence of academic theory on practitioner behaviour. In their pilot study, Ramsay and Croom (2008:201) concluded that the top three activities that provide differing amounts of strategic contribution (from practitioner responses) were cost control, negotiation, and supplier selection. Linking to Reck and Longs (1988) evolution stages, they note that it is considerably at odds with the academic consensus; cost control appears lowest in this model, negotiation fails to appear and supplier selection is made reference to at the lowest evolution stage of purchasing. Exactly why this divergence occurs is not answered by Ramsay and Croom, but is left open to further investigation, concluding that such purchasing development models are mostly unhelpful. In a direct response to Ramsay and Croom (2008), Rozemeijer (2008) stresses the opinion of the relevance of purchasing development models emphasising the usefulness of them to classify organisations positions, and providing directions for possible strategic changes. In addition to this, Rozemeijer further rejects the observation that professionals and academics regard purchasing as solely a strategic activity and instead asserts that operational activities are in fact at the core of the function and that they can also play a crucial role in realising competitive advantage through closer relations. Rozemeijer (2008) further questions the validity of Ramsay and Croomà ¢Ã¢â€š ¬Ã¢â€ž ¢s (2008)methodology, believing a sample size of twenty-one professionals personally known to the authors may present bias in participants trying to provide answers that match the researcherà ¢Ã¢â€š ¬Ã¢â€ž ¢s beliefs. Taking this into account Ramsay and Croom justify themselves by omitting any mention of the aim of the study. Nevertheless, Rozemeijer (2008) does note that the simplicity of the purchasing development models may contradict the complexities in a change process, and that they are guides, rather than substitutes, for strategic thinking. Consequently then, determining how to classify and select suppliers to examine the divergence mentioned previously (Ramsay and Croom, 2008), is likely to be a valid issue to investigate and through the use of Kraljicà ¢Ã¢â€š ¬Ã¢â€ž ¢s (1983) purchasing portfolio matrix, this can be analysed. 2.3 The Purchasing Portfolio Matrix In 1983, the Harvard Business Review published Peter Kraljicà ¢Ã¢â€š ¬Ã¢â€ž ¢s à ¢Ã¢â€š ¬Ã‹Å"Purchasing Must Become Supply Managementà ¢Ã¢â€š ¬Ã¢â€ž ¢ article. In this paper, Kraljic presents his à ¢Ã¢â€š ¬Ã‹Å"purchasing portfolioà ¢Ã¢â€š ¬Ã¢â€ž ¢ with an aim to allow purchasing functions to categorise products (and suppliers) to offer distinct purchasing strategies for each of these classifications. The main premise of Kraljicà ¢Ã¢â€š ¬Ã¢â€ž ¢s model is to reduce supply risk, profit impact and use any potential buying power that a purchasing firm may have over suppliers (Kraljic, 1983; Dubois and Pedersen, 2002; Gelderman and Van Weele, 2003; CaniÃÆ' «ls and Gelderman, 2007; Pagell et al 2010). The model itself (fig 2.1) is based on the dimensions supply risk and profit impact, resulting in four separate quadrants: strategic items, leverage items, bottleneck items, and non-strategic items. Fundamental to this initiative, is the idea that as suppliers are characterised by different interests to the company (Van Weele, 2004), purchasing functions should implement a variation of strategies towards supply markets aiming for increases of efficiency within purchasing processes (Kraljic, 1983:112, Van Assen et al, 2009:145). The adaptation of the Kraljic (1983) matrix in figure 2.1 contains each of the suggested strategies as well as brief descriptions of what allows products to be classified in to the quadrants. Table X in appendix X shows a more detailed criterion. Leverage Items Many alternative sources of supply Product or service substitution possible Largely buyer dominated Strategy: Competitive Bidding Exploit Purchasing Power Non-Strategic Items Large product variety Many suppliers/buyers/alternatives Logistically and labour intensive Little dominance à ¢Ã¢â€š ¬Ã¢â‚¬Å" high independence Strategy: Optimise inventory (reduce number of suppliers) Bottleneck Items Some alternatives exist Few suppliers High Switching costs Largely supplier dominated Strategy: Secure supply and search for alternatives Strategic Items Large share of costs Very few suppliers Few (if any) substitutes Strategy: (If supplier has power) Seek long-term partnerships. (If buyer has power) à ¢Ã¢â€š ¬Ã¢â‚¬Å" exploit power through cost reductions/ reduce inventory levels. Supply Risk Profit / financial impact Low High High Figure 2.2 The Purchasing Portfolio Matrix Adapted from Kraljic (1983) 2.3.1 The Four Quadrants Non-Strategic Quadrant The à ¢Ã¢â€š ¬Ã‹Å"non-strategicà ¢Ã¢â€š ¬Ã¢â€ž ¢ quadrant of Kraljicà ¢Ã¢â€š ¬Ã¢â€ž ¢s (1983) matrix is largely represented as items having both low profit impacts and supply risks, with an abundance of potential suppliers and alternative products. Van Weele (2004) remarks that these items are routine in nature: providing few technical or commercial risks. Because of this, Van Weele (2004) further highlights that neither actor will dominate the relationship as switching between suppliers is likely to involve few costs and barriers. As such the buyer-supplier relationship is somewhat independent of each other. Van Assen et al (2009) and Van Weele (2004) argue that because such products can represent high volumes of purchases, managing these is labour intensive à ¢Ã¢â€š ¬Ã¢â‚¬Å" with around 80% of a purchasers time spent on these products (Van Weele, 2004:151). Therefore, Kraljic (1983), Van Assen et al (2009) and Pagell et al (2010) suggest that the purchasing strategy used in this case is to optimise inventory through increasing efficiency and reducing the number of suppliers into fewer transactions. Leverage Quadrant The à ¢Ã¢â€š ¬Ã‹Å"leverageà ¢Ã¢â€š ¬Ã¢â€ž ¢ quadrant has low supply risk, but high profit impact, and obtainable from multiple sources (Kraljic, 1983). Van Weele (2004) notes that because these represent sizeable amounts of final costing, the strategy of à ¢Ã¢â€š ¬Ã‹Å"exploit powerà ¢Ã¢â€š ¬Ã¢â€ž ¢ could force competitive bidding where suppliers compete for custom with offers of quantity and quality discounts, which CaniÃÆ' «ls and Gelderman (2007) state, is the exploitation of power, and assert that for such products, long-term contracts are not needed as buyers should search and à ¢Ã¢â€š ¬Ã‹Å"spotà ¢Ã¢â€š ¬Ã¢â€ž ¢ purchase. Van Weele (2004) mentions however, that prolonged abuse of this power could lead to supplier cooperation, resulting in price fixing and even cartels (both illegal). Bottleneck Quadrant The à ¢Ã¢â€š ¬Ã‹Å"bottleneckà ¢Ã¢â€š ¬Ã¢â€ž ¢ quadrant is defined as consisting of items that have high supply risks, low profit impacts, and are characterised by few alternative suppliers and high potential switching costs (Kraljic, 1983). In general, bottleneck items are vulnerable in terms of their supply and can cause significant problems and risks (Gelderman and Van Weele, 2003). As such, this quadrant is largely supplier dominated (Van Weele, 2004) and Kraljicà ¢Ã¢â€š ¬Ã¢â€ž ¢s (1983:112) strategy is to reduce dependence upon suppliers through securing supplies of these products and to search for alternatives. Strategic Quadrant The final quadrant is à ¢Ã¢â€š ¬Ã‹Å"strategicà ¢Ã¢â€š ¬Ã¢â€ž ¢ and has both high supply risks and profit impacts. Such products are likely to be highly customised with no alternatives, represent large specific investments, and incur high switching costs, making a change of supplier unattractive (Kraljic, 1983). As a result, Kraljic (1983) suggests long-term partnerships should be sought and highlights that in this quadrant, there are three possible scenarios in terms of who dominates the purchase. In buyer-dominated situations, Kraljic (1983) suggests the organisation exploits the situation through forcing price advantages, and inventory level reductions. Narayandas and Rangan (2004) however argue that firms will only engage in an exchange as long as the dominating firm is perceived as fair and as such may tolerate small measures of opportunism and exploitation. Conversely, Van Weele (2004) suggests that in supplier-dominated situations, the buyer will be à ¢Ã¢â€š ¬Ã‹Å"locked-inà ¢Ã¢â€š ¬Ã¢â€ž ¢ a relationship and should accept conditions imposed à ¢Ã¢â€š ¬Ã¢â‚¬Å" even if the firm seems to behave opportunistically by for example holding up resources after making specific investments. Kraljc (1983) suggests that organisations should always look for alternatives, reduce dependence on such products, or consider vertical integration. The final scenario occurs when neither partner is in a dominating position. As such there exists a mutual interest a balanced relationship, which may develop over time into more of a partnership (Van Weele, 2004). 2.3.2 Critique Developments of the Matrix Despite Kraljicà ¢Ã¢â€š ¬Ã¢â€ž ¢s (1983) matrix receiving much attention and largely being recognised as the most dominant and seminal approach in the area (Dubois and Pedersen, 2002; Gelderman and Van Weele, 2003; CaniÃÆ' «ls and Gelderman, 2005; Svahn and Westerlund, 2009; Pagell et al, 2010), it has still encountered much criticism. Dubois and Pedersen (2002) and Gelderman and Van Weele (2005) question how complex business decisions can be based on such simple classifications and recommendations, where the two dimensions of the matrix may not represent the best parameters for the many associated variables. Gelderman and Van Weele (2005) continue to highlight that classification of products is largely subjective, and that mismatches with how buyers perceive its interactions with suppliers may prevent optimal strategies being implemented à ¢Ã¢â€š ¬Ã¢â‚¬Å" the classifications are subjected to emotional and relational aspects of the purchaser (Van Assen et al, 2009). Gelderman and Van Weeleà ¢Ã¢â€š ¬Ã¢â€ž ¢s study notes that experienced users of the portfolio respond to such critiques through acknowledging the application of the model follows no set blueprint. The process involves critical thinking and commitment of the purchasing function. Further to this, firms that find willingness to implement these changes are often blocked by the ability to because of lack of commitment or power of the supplier (Casciaro and Piskorski, 2005). Purchasing portfolios have also been subject to adaptations. Based on their research, Pagell et al (2010) observed that some organisations used Kraljicà ¢Ã¢â€š ¬Ã¢â€ž ¢s (1983) portfolio in unexpected ways purchasing functions were adopting strategic strategies for leverage items, such that firms were entering long-term agreements à ¢Ã¢â€š ¬Ã¢â‚¬Å" contrary to the suggested strategy. Pagell et al (2010), through induction, put forward an adapted purchasing model (figure X appendix X). This sees the leverage quadrant split into true, transitional and strategic commodities. Whereas true commodities retain the characteristics of leverage products, strategic commodities contain noneconomic features that can be leveraged long-term. Between these two, lay transitional commodities, where shifts in information symmetry cause some products to become more strategically inclined requiring temporary changes of strategy (Pagell et al, 2010). However, it is crucial to note that the original study of Pagell et al (2010), was not intended to adapt the matrix, it was an unexpected conclusion, and that because the conclusions are fairly recent, it has yet to studied and scrutinised further. For this work and to fulfil the aims, it is likely that this adapted model should not be used until more research and critique is published. A final point to be made is the relationship that the matrix seems to share with power and dependence. Despite not explicitly dealing with power issues, Kraljicà ¢Ã¢â€š ¬Ã¢â€ž ¢s (1983) fundamental assumption is that differences in power and dependence exist in supplier-buyer relationships (Dubois and Pedersen, 2002: 37; CaniÃÆ' «ls and Gelderman, 2007:219). Some of Kraljicà ¢Ã¢â€š ¬Ã¢â€ž ¢s recommendations and strategies clearly refer to the power arrangement, for example, à ¢Ã¢â€š ¬Ã‹Å"exploit powerà ¢Ã¢â€š ¬Ã¢â€ž ¢ in leverage strategies. Power and dependence may play a significant role in the approach and could be factors that affect the choices of purchasing strategy (CaniÃÆ' «ls and Gelderman, 2007). As such, to further explore supplier-buyer relations, it could be necessary to understand power differences and how they may interact with the purchasing functionà ¢Ã¢â€š ¬Ã¢â€ž ¢s decisions. 2.4 Power and Dependence The best way to deal with suppliers, and what is appropriate for how buyers should behave power and leverage situations is surrounded by considerable debate (Cox, 2004). Emersonà ¢Ã¢â€š ¬Ã¢â€ž ¢s (1963) theory on power-dependence relations is largely explored by the works of Pfeffer and Salancik (1977) and Pfeffer (1981). The basic consensus of these contributions is that à ¢Ã¢â€š ¬Ã…“power resides implicitly in the otherà ¢Ã¢â€š ¬Ã¢â€ž ¢s dependencyà ¢Ã¢â€š ¬? (Emerson, 1963: 32). For example, Emerson highlights that the power (P) of actor A, is directly equal the dependence (D) that actor B has upon A and vice-versa, such that: Pab = Dba Pba = Dab Emerson (1963) explains both above scenarios are unbalanced (one actor is power-advantaged over the other). However, when interdependence between the two is high, the relationship is balanced, such that: Pab = Dba Pba = Dab It is important to note however, that this theory is anchored largely from researching into the exchanges of small groups (Emerson, 1963:32), so should be considered when as exchanges between organisations are likely to be more complex. Emerson (1963) tries to deal with this limitation through emphasising that the above formulations have been worded so that they could be applicable in many types of situations. Discussing the links between power and dependence in relationships is likely to be an issue that may provide a more critical view. Through assessing power, it may be able to show how purchasing strategies are influenced by the potential power, or lack of power that a firm may hold. 2.4.1 Resource Dependency Theory According to Pfeffer and Salancik (1977), power is simply the ability to get something done the way in which they are wanted to be done. In addition to this, they observe that power actually derives from activities and processes rather than individuals, further arguing that power revolves around scarce and critical resources; often resulting in power struggles to obtain them. Actors will try to use their à ¢Ã¢â€š ¬Ã‹Å"powerà ¢Ã¢â€š ¬Ã¢â€ž ¢ to gain access to scarce resources, and enforce little power when resources are abundant à ¢Ã¢â€š ¬Ã¢â‚¬Å" this is essentially what Pfeffer and Salancik (1978) call à ¢Ã¢â€š ¬Ã‹Å"Resource Dependency Theoryà ¢Ã¢â€š ¬Ã¢â€ž ¢ (RDT). Pfeffer (1982) explains that organisations are rarely self-sufficient, needing resources from the external environment, consequently, becoming interdependent on the external environment. This is important to consider in RDT as this interdependence can affect an organisations ability to get what it needs and even survive à ¢Ã¢â€š ¬Ã¢â‚¬Å" this is basically the fundamental assumption of RDT (NienhÃÆ' ¼ser, 2008). NienhÃÆ' ¼ser (2008) acknowledges that within RDT, resources which concern power can differ significantly between firms. Furthermore, Hillman et al (2009) believe that areas of political actions in RDT (power structures) are less frequently explained than they should be, to better understand how power affects the internals of an organisation. In addition to this, Hillman et al highlight their concerns over the lack of recent theoretical interest in RDT, arguing that there are more opportunities for further development and application. Despite these issues, NienhÃÆ' ¼ser (2008) and Hillman et al (2009) agree that RDT is a well established topic significantly contributing towards explaining organisation behaviour and structure. 2.4.2 Power and Dependence in Kraljicà ¢Ã¢â€š ¬Ã¢â€ž ¢s Matrix As highlighted, Kraljicà ¢Ã¢â€š ¬Ã¢â€ž ¢s (1983) matrix does not explicitly deal with power issues, it is clear they are taken as assumptions in the suggested purchasing strategies (Dubois and Pedersen, 2002: 37; CaniÃÆ' «ls and Gelderman, 2007:219). Through linking the issues of power and dependence, and RDT to the matrix, it may be able to illustrate more explicitly the role of power in the formation of purchasing strategies, thus, be useful in assessing what influences supplier-buyer relationships. Firms, to varying extents, all depend on their trading partners (CaniÃÆ' «ls and Gelderman 2005; 2007), and the partner that is most independent, is likely to dominate an exchange. CaniÃÆ' «ls and Gelderman (2007) discuss that asymmetric relations are deficient as the power-advantaged actor (most independent), may be tempted to exploit. On the other hand, they also acknowledge that unbalanced relations do not always involve power misuse. Differences may promote effective coordination and integration, legitimising the balance of power over time. In CaniÃÆ' «ls and Geldermanà ¢Ã¢â€š ¬Ã¢â€ž ¢s (2007) study, they sampled 250 purchasing professionals testing their hypotheses (table X appendix X) based on Kraljicà ¢Ã¢â€š ¬Ã¢â€ž ¢s (1983) model to identify if the theoretical power issues are found in practice. They concluded that generally, the relative power they expected to see based on the quadrants in the matrix, were observed (table 2.1), albeit with one noticeable difference. The expectation of CaniÃÆ' «ls and Gelderman (2007) to find à ¢Ã¢â€š ¬Ã‹Å"balancedà ¢Ã¢â€š ¬Ã¢â€ž ¢ relative power in the strategic quadrant did not materialise. Instead they found that it was supplier dominated and emphasize that it is possible for buyers to feel dominated by suppliers in balanced and satisfactory relationships. They conclude by arguing that situations in which buyers feel dominated, but are satisfied, are desirable as the buyer will not search for alternative products / suppliers. Source: CaniÃÆ' «ls and Gelderman (2007:227) Table 2.1: Comparison of relative power and total interdependence in the Kraljic matrix Relative power Total interdependence Expected Observed Expected Strategic Balanced Supplier Dominance Highest Bottleneck Supplier Dominance Supplier Dominance Moderate Leverage Buyer Dominance Buyer Dominance Moderate Non-Strategic Balanced Balanced Lowest It should be noted however, that CaniÃÆ' «ls and Geldermanà ¢Ã¢â€š ¬Ã¢â€ž ¢s (2007) study was subject to limitations. The initial survey was confined to buyer perspectives, acknowledging that suppliers may have differing views on power and dependence. As discussed, what is appropriate for a purchasing strategy depends on the power and leverage circumstance (Cox, 2004). To understand the basic elements of understanding power and leverage situations, Cox (2004) presents a à ¢Ã¢â€š ¬Ã‹Å"power-matrixà ¢Ã¢â€š ¬Ã¢â€ž ¢ (figure 2.3). Similar to Kraljicà ¢Ã¢â€š ¬Ã¢â€ž ¢s matrix, it provides four quadrants on two dimensions (attributes to supplier power, and attributes to buyer power). Coxà ¢Ã¢â€š ¬Ã¢â€ž ¢s model is useful in aiding to establish what basic features actually contribute towards making a resource or supplier dominant or power-(dis)advantaged. LOW BUYER DOMINANCE () Few buyers/many suppliers Buyers have high % share of total market for supplier Supplier is highly dependent on buyer for revenue with few alternatives. Supplierà ¢Ã¢â€š ¬Ã¢â€ž ¢s switching costs are high Buyerà ¢Ã¢â€š ¬Ã¢â€ž ¢s switching costs are low Buyerà ¢Ã¢â€š ¬Ã¢â€ž ¢s account is attractive to supplier Supplierà ¢Ã¢â€š ¬Ã¢â€ž ¢s offering is a standardised commodity Buyerà ¢Ã¢â€š ¬Ã¢â€ž ¢s search costs are low Supplier has no information asymmetry advantages over buyer INTERDEPENDENCE (=) Few buyers/few suppliers Buyer has relatively high % share of total market for supplier Supplier is highly dependent on buyer for revenue with few alternatives Supplierà ¢Ã¢â€š ¬Ã¢â€ž ¢s switching costs are high Buyerà ¢Ã¢â€š ¬Ã¢â€ž ¢s switching costs are high Buyerà ¢Ã¢â€š ¬Ã¢â€ž ¢s account is attractive to supplier Supplierà ¢Ã¢â€š ¬Ã¢â€ž ¢s offering is relatively unique Buyerà ¢Ã¢â€š ¬Ã¢â€ž ¢s search costs are high Supplier has moderate information asymmetry advantages over buyer. SUPPLIER DOMINANCE () Many buyers/few suppliers Buyer has low % share of total market for supplier Supplier has no dependence on buyer for revenue and has many alternatives Supplierà ¢Ã¢â€š ¬Ã¢â€ž ¢s switching costs are low Buyerà ¢Ã¢â€š ¬Ã¢â€ž ¢s switching costs are high Buyerà ¢Ã¢â€š ¬Ã¢â€ž ¢s account is not attractive to supplier Supplierà ¢Ã¢â€š ¬Ã¢â€ž ¢s offering is a relatively unique Buyerà ¢Ã¢â€š ¬Ã¢â€ž ¢s search costs are very high Supplier has substantial information asymmetry advantages over buyer INDEPENDENCE (0) Many buyers/many suppliers Buyers has low % share of total market for supplier Supplier has little dependence on buyer for revenue with many alternatives. Supplierà ¢Ã¢â€š ¬Ã¢â€ž ¢s switching costs are low Buyerà ¢Ã¢â€š ¬Ã¢â€ž ¢s switching costs are low Buyerà ¢Ã¢â€š ¬Ã¢â€ž ¢s account is not attractive to supplier Supplierà ¢Ã¢â€š ¬Ã¢â€ž ¢s offering is a standardised commodity Buyerà ¢Ã¢â€š ¬Ã¢â€ž ¢s search costs are low Supplier has no information asymmetry advantages over buyer ATTRIBUTES TO SUPPLIER POWER RELATIVE TO BUYER LOW HIGH HIGH ATTRIBUTES TO BUYER POWER RELATIVE TO SUPPLIER Figure 2.3: The Power Matrix Source: Cox (2004:352) While not making any references to the Kraljic matrix, it is useful to observe the similarities between Coxà ¢Ã¢â€š ¬Ã¢â€ž ¢s (2004) model. Where each of the item quadrants are found in Kraljicà ¢Ã¢â€š ¬Ã¢â€ž ¢s matrix, it appears in Coxà ¢Ã¢â€š ¬Ã¢â€ž ¢s power matrix that they link directly, for example, non-strategic items are associated with balanced power and independent (see figure 2.1 and table 2.1). The same quadrant on the power matrix discusses the elements that could make relationships independent. Such links can be found across all quadrants. 2.5 Conclusion The literature shows that the role of purchasing has developed and finding adequate purchasing strategies could be considered of strategic importance. The literature presented, including the Kraljic Matrix (1983), Resource Dependence Theory, and the Power Matrix (Cox, 2004), provide insights on what influences the formulation of these strategies. The models and theories generally link well together, possibly allowing a more in-depth approach, taking into account multiple perspectives. In terms of the main objectives of this work, these linkages across frameworks should be able to help recognise the aspects of what affects buyer-supplier relationships. Even though, as discussed, there may have been too little attention paid to the purchasing function, contributions and developments from authors such as discussed provided interest to practitioners and academics. As Ramsay and Croom (2008) highlighted in their study, there seems to be some divergence in what is expected from purchasing literature, and what happens in practice. Looking at this, through combing the models and theories could provide a genuine contribution to the field. (3,173) DR14 DR40 DR41 DR38 DR42 DR43 DR22 DR30 DR27 DR28 DR29 DR34 DR31 DR16 DR20 DR21 DR32 DR37 DR33 DR11 DR7 DR9 DR5 DR34 DR15 DR39

Essay about Love in Anne Bradstreets To my Dear and...

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Bradstreet was a rarity in Puritan times, she was a very educated woman that worked on something other than being a woman in the household. She was one of a kind and the beginningRead MoreA Woman Love for a Man1201 Words   |  5 Pagesand â€Å"To My Dear and Loving Husband† Thesis: In the short story, â€Å"Story of an Hour† by Mary Chopin and the poem â€Å"To my Dear and Loving Husband†, by Anne Bradstreet both authors reveal how each of their female characters feel about their husband and how each feelings are expressed differently I. Both women are treated differently by their husbands. A. In the â€Å"Story of an Hour†, the central character, Louise Mallard, feels locked in her marriage. B. In â€Å"To My Dear and Loving Husband†, the authorRead MoreAnne Bradstreet s Poem, My Dear And Loving Husband 1993 Words   |  8 Pagesstrive for more, however, Anne Bradstreet did. She knew she could be much more than the simple ‘house wife’ she was meant be; she valued herself to be more, and took to poetry as a means of communicating her views on life; not knowing one day she would be the famous female American poet she is today. Even with eight children, Anne Bradstreet found time to express her interests and views by writing in her poetry journal. Out of all her many poems, ‘To My Dear and Loving Husband’ stuck out as, one withRead MoreFairy Tale Relationship Analysis830 Words   |  4 Pageskids on the playground; or said between two madly in love adults. Everyone has heard that phrase before. Although, is it realistic to say that someone will be there forever? By analyzing two readings about fairy-tale relationships we can take in their views on fairy tale-like relationships and better understand if the perfect fairytale relationship really exists. In the texts â€Å"Cinderella† by Anne Sexton and â€Å"To My Dear and Loving Husband† by Anne Bradstreet, the audience is presented with two viewsRead MoreAnne Bradstreet : The First American Poet And Woman Writer Of America924 Words   |  4 Pages Anne Bradstreet Anne Bradstreet was the first American poet and woman writer of America. Bradstreet was a well-educated woman; she used her father’s library to educate her self. Bradstreet’s writings were about her personal and puritan life. Her poetry expresses emotional and personal feelings. She produces a strong Puritan voice and also was one of the first to write English in the American colonies. Anne Bradstreet individualism lies in her choice of material rather than her style. Anne Bradstreet

Reflection And Goal Setting Exercise - 1142 Words

Reflection Goal Setting Exercise For this essay I would like you to be really explicit in your effort to improve as a writer. Please consider the questions below and type up your answers as the cover sheet for your essay. You may answer the questions separately or in a single paragraph. What is at least one specific area for improvement that you have as a writer that you are trying to work on in this essay? Compared to my last essay, I’m hoping that I’m able to articulate a clear point and have an organized structure to this essay (and any essays to come). I know in my last essay, I struggled to express my ideas and ended up with fragment ideas that lacked any substance. How have you gone about trying to address that area for†¦show more content†¦The most concerning problem with NCLB is the yearly, high-stakes, standardized testing that public schools across the nation are required to administer. The same testing that is supposed to determine if students are meeting federal standards and thus actually learning, solely fosters an environment of disengaged students and frustrated educational professionals. The fact that observed teachers spent weeks drilling students in English and Language Arts and Math questions — even in unrelated classes — rather than actively engaging with their students and teaching them valuable skills, establishes school as a place of mundane routine rather than a place of learning. Although the thought of creating an educational standard for students across the nation sounds beneficial, its implementation through NCLB has caused more damage than expected; especially on public school teachers. The experiences of teachers in the observed Baltimore public school and the discussions they had with their colleagues about the Maryland State Assessment (MSA) preparation were both disheartening and enraging. 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Japanese Gardens And The Garden - 1589 Words

Japanese Gardens are a garden style that originated in Japan with design elements that are in line with the Buddhist belief. Buddhist teaching is symbolized in the different elements that make up the garden as a whole. Buddhism belief is used in the inspiration of various elements through the use of water, stone, and architectural pieces. The Japanese Garden that used to break down the broad scope of all the different elements is a Japanese Garden. I chose to use this Japanese Garden as my primary garden since I have visited multiple times at the Dubuque Arboretum and Botanical Garden here in town. In this garden, all the key elements of the water, stone, and architectural features can be seen. In Japanese Gardens, water is one of the basic elements in the water surface of the garden. This is the basis over which the whole garden consists. It symbolizes the continuous flow of time and life change elements in the garden (5 Japanese Garden Elements). There are several different ways to include the elements of water in a Japanese garden: the use of a pond, water basin, and waterfall. A pond in these gardens is usually irregularly shaped to reflect how a natural pool would look the mountains (Harte). The pond within the garden symbolize vitality and how water is pure (Shinn). A tsukubai or a water basin (as seen in figure 2), is a special dish with bamboo shoots, which is can be used by visitor to stop and bend over to wash their hands and mouth. The symbolism behind aShow MoreRelatedJapanese Gardens And The Garden1490 Words   |  6 Pages Japanese Gardens is a garden style that originated in Japan with a design elements that in line with the Buddhist belief. Buddhist teaching is symbolized in the different elements are make up the garden as a whole. Buddhism belief are used in the inspiration of various element through the use of water, stone, and architectural pieces. 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It went through various periods of popularity and disregard, but constituted one of the most important influences on Japanese culture. All Buddhist temples include gardens. The first temple gardens evolved from well-groomed landscaping around Shinto shrines. Later, the gates and grounds surrounding Buddhist temples began to use gardens to beautify the temple, similar to the Heian mansion gardensRead MoreThe Culture Of Japan And Japan1187 Words   |  5 Pagespast. Surprisingly, gardens are something that Japan has been known for as well as they contain many different elements of nature and brings peace around you. One of the last few traditions are the Tea Ceremony which is also called the Way of Tea and a ritual that involves serving green tea around guests which helps bring them more peace of mind. 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On that same day, the Japanese had bombed Pearl Harbor, which was the main reason the U.S. joined the war. The day directly after that, the U.S. join the Allied Powers which consisted of Britain, France, USSR, Australia, Belgium, Brazil, Canada, China, Denmark, Greece, Netherlands, New Zealand, Norway, Poland, South Africa, and Yugoslavia. With the U.S. at war, they needed a wayRead MoreEssay on Yamashiro Restaurant Review1661 Words   |  7 Pagesrenown landmark, Yamashiro palace, to the left, are the hillside terrace garden with a walk way leading through the vibrant flowers, shrubs, trees, goldfishes, and the stunning view of Los Angeles. Inside contains the lavish woodwork and silk wallpaper that has not been torn down due to its significance this structure had in Los Angeles history. People that go there have a choice of where they prefer to be seated: The Japanese Garden Court, Koi room, Skyview room, Sunset room, pool bar, or the lounge

Field Trip Vancouver and Whistler Free Essays

Geographical and climate Vancouver The Vancouver is the heart of British Columbia surrounded by burred inlet and English bay and to the south by Fraser River. Although it is not a capital of British Columbia, it is famous for tourist attraction. The city has mostly populated around 6lakh 50 thousand people. We will write a custom essay sample on Field Trip Vancouver and Whistler or any similar topic only for you Order Now It is found that 50% resident of Vancouver are not native English speakers. Vancouver mostly compromise with 4 seasons summer, winter, spring, fall / autumn. However, summer is warmest usually stays from June to September, the average temperature of summer in Vancouver is between 20 †¢c to 35†¢c People usually enjoy summer after experiencing the winter. Vancouver climate is different from other cities as winter are moderate with little snow. Whistler The whistler is the city of British Columbia located nearby 100 km from north of Vancouver. Whistler is one of the beautiful places for tourist destination. Many tourists went to explore the beauty of Whistler. It is not a plane land because most of the whistler area have mountains. The population of whistler is around 12,000 plus, moreover other population are like temporary workers, there are many workers went for job opportunity mostly a young people. However, it is famous for tourist destination, people enjoy their weekend there by participating in different entertaining, physical activities like snowboarding, alpine skiing and so on. Whistler is one of the top destination places for tourist in Canada. Whistler is just close to Vancouver but still there is huge difference in climatic conditions. In whistler the winters are cold usually experience rainier than in summer, people love to visit during winter because of it snowfall, they come to enjoy the winter sports and other physical activities even people love to visit during summer to enjoy the natural environment and beauty of Whistler. Local History Vancouver The Vancouver city was founded by native people. The native people are also known as for First Nation people. After a few years however, the Britisher said that this land was belonged to them. After a huge debate and conflict the city was named as Vancouver in 1886 Modern Vancouver – In 20th century Vancouver city started to grow in infrastructure and several new attractions were opened. However, in the middle of 20th century H.R Macmillan Space Centre, gas tow steam clock, hub out Centre and many more infrastructures was built for development of Vancouver. Nowadays Vancouver is well developed city and ranked in top 10 cities for excellent living conditions. Whistler The whistler is not only beautiful in a frame but also famous for its deep history. It is the tourist place from past many years. The growth of hospitality in whistler started by two pilgrims named Alex and myrtle Philips, in those days’ whistler was known as altar lake. The first development took place in 1914 by those two travelers who invented fishing honeymoon resort also called rainbow lodge. In the same year the Railway passes through altar lake to Vancouver making easier to move from one place to another. After the growth in railway, the whistler started to grow in many ways like new industries mills were opened providing job opportunity to the people. Thereafter new lodges were built around the lake to host the tourist. Local Culture and Tradition Vancouver The city is well known for its wonderful culture and atmosphere. The peoples are very helpful, understanding and very friendly in nature. The most people are passionate to do gym and also care for their fitness, gym center is almost full at any time of the day. The Vancouver is multicultural city shaped with 5 main culture Native people, Japanese, Chinese, Indian, Italian. In Vancouver most people enjoy street walk in spite of going anywhere by car or bus, they love to explore the area and also to enjoy the natural beauty of surrounding. The Vancouverites are the hot beverage lover, they are found to be addicted to coffee, even enjoy time spending in any coffee shops like Tim Hortons, Starbucks and so on. Whistler This place known for its unique culture because there are many pieces of art that attracts everyone. Mostly people choose whistler as their destination to explore the tradition and customs. Whistler has worn the crown of most famous destination. Its local culture also serves the different flavors of food that highly reflects the tradition of the place and makes it special. Tourism Statistics of Vancouver and Whistler Visitors to Whistler Vancouver February YTD 2016 YTD 2015 % Change Total Visitors 558,997 1,114,729 1,019,157 9.4% Canada 314,212 636,138 600,880 5.9% U.S 159,287 307,047 266,290 15.3% Europe 18,384 36,167 32,772 10.4% Mexico 6,142 12,768 9,801 30.3% Asia/Pacific 57,142 113,068 101,115 11.8% source: Tourism Vancouver’s Visitor Volume Model, MNP (Data to February year-to-date 2016) From this table is definitely describing that Vancouver and Whistler is going to be the most attraction for visitor in the future. Study of 2017 illustrating that Vancouver has set a record for how many tourists have visited our fair city. According to Tourism Vancouver’s figures for overnight visitation in 2017, we welcomed 10,345,867 people to Metro Vancouver. That’s an amazing record that was recorded by British Columbia tourism. CITATION ABa17 l 1033 (Banner, 2017) Attitude Toward Tourist Vancouver and Whistler is a multicultural city, many people all are around the world lives in this beautiful city. The  individuals  in Vancouver and Whistler are like  individuals  anyplace. 90%  decent  and 10% jerks.  In any case  Canadians,  whereas  inviting, tend to keep to themselves more than Americans and will not bother you unless  there’s  a  great  reason.  People of this city are so welcoming, happy and respecting each other. A few  individuals  will see that as  reserved quality. Unless you  see  like an  self-evident  visitor, going up to  irregular  outsiders  anywhere in Vancouver  may be a  formula  for being  disregarded,  as they’ll think you’re  getting to  tell them a sappy story of how your wife is giving birth  over  town and  you wish  cash  for a cab, you’re  passing on  with HIV and  you would like  cash, you’re a  hiker  who needs  cash  for a  inn,  you wish  cash  for drugs, etc. CITATION Glo12 l 1033 (Glover, 2012)Relevant Detail About Places to Be Visited HYPERLINK â€Å"https://vancouversbestplaces.com/britannia-mines/† o â€Å"Britannia Mines† Britannia Mine  Ã¢â‚¬â€œ A  chronicled  copper mine  historical center  found  up the  Ocean  to Sky highway  45 minutes from Vancouver. Burnaby Village  Ã¢â‚¬â€œ A reconstructed historical village. Canada Place  Ã¢â‚¬â€œ A scenic almost-ship-like building that’s good for walking around in the heart of the city and home to the  Flyover Canada  flight simulation attraction. English Bay  Ã¢â‚¬â€œ Vancouver’s most famous beach, conveniently located by trendy Denman street Whistler-Blackcomb  Ã¢â‚¬â€œ Canada’s most  celebrated  world-class ski resort (found  not in Metro Vancouver, but 2 hours  absent  up the  Sea to Sky Highway). Peak 2 Peak Gondola- Worlds longest largest Gondola ride stretching 4.4 kilometers between the two mountains some 435  meters up. Ziplining – Whoosh over 2,100 meters above rivers, canyons, and old-growth rain forest with Whistler zipline tours. Capilano Suspension Bridge  Ã¢â‚¬â€œ An array of bridges through the trees and over the Capilano River. Stanley Park  Ã¢â‚¬â€œ An colossal world-class open stop with a wonderful 10 km seawall including staggering views. CITATION Loy18 l 1033 (Loyalty Solution, 2018) References Banner, A. (2017). Destination Canada. Vancouver: Canada National Tourism Indicators. Glover, J. (2012). Is Vancouver a Friendly City? ABOUT THIS CITY LIFE. Loyalty Solution. (2018, September 18). Top Vancouver Attractions. Retrieved from vancouversbestplaces: https://vancouversbestplaces.com/top-attractions/ How to cite Field Trip Vancouver and Whistler, Papers

Importance of Staffing Function Free-Samples Myassignmenthelp.com

Question: Discuss about Importance of Staffing Function to Organization. Answer: Introduction Staffing function is very important for each and every organization whether profit-making or not. Every organization that has employees must have the staffing function which is usually under the human resource department. Staffing can be defined as a function of management which involves recruiting, hiring, promoting, demoting and deciding salaries and wages as well as supervision of an organization's workforce. There is a lot of literature that has been written concerning staffing in organizations. Different writers have different perspectives on staffing in organizations with some viewing it as part of an organization's strategy and other writers viewing staffing as a traditional role of hiring and firing. This report analyzes the past literature that has been written on the above-mentioned subject to identify similarities and differences in views and ideas of different researchers. This will help in identifying the existing gap in research on staffing in organizations. Further res earch on the subject can be done after gaps have been identified in order to fill these gaps Literature review Staffing is a function in the human resource department and it is a process and therefore involves several procedures or aspects. Some of the aspects of staffing include; determining workforce requirement, recruitment, selection of candidates, orientation and placement of new staff, training and development, appraisal of performance, promotion of employees, compensation and the role of terminating employment through retirement or sacking. This report discusses and analyzes the views and ideas of different researchers on each and every staffing role in order to compare and contrast so as to identify the gaps in research. (Arthur,2012) and (Scott Reynolds, 2010) argue that the process of identifying the staffing requirement or need is the most important stage in the staffing function.(Scott Reynolds, 2010) argues that need identification in staffing is important because, it helps an organization to identify gaps in human resource and therefore, if the gap is not identified correctly, the rest of the process will be unsuccessful. He articulates that the stage of identifying human resource needs involves determining the positions that need to be filled and the job qualification. He, therefore, concludes that the need identification is the backbone of staffing since it determines the output and hence determines whether or not an organization will achieve its staffing objectives. (Arthur,2012 )also argues that wrong assessment of staffing needs for an organization may result in the creation of unnecessary positions and hiring of extra staff who may not add to productivity hence having negative consequen ces on the organization. According to (Griffin Moorhead, 2012), the role of recruitment in an organization is very complex and sometimes most organization may not possess the capability to recruit the best candidates available for the job. He argues that it is important for organizations to outsource the recruitment role. (Griffin Moorhead, 2012), argue that outsourcing of recruitment to a professional human resource management firm has many advantages as compared to doing the function from within. One of the advantages of outsourcing recruitment of staff is that it helps an organization to reduce the cost involved in recruitment. Outsourcing also ensures that the best candidates are selected since the function is carried out by an organization which has specialized in the sector and therefore has more knowledge of the market and more resources to perform the role than other organizations. (Heneman, Judge Kammeyer 2015) also, supports the idea of outsourcing in the recruitment of staff for an organization . The main reasons why organizations should outsource according to (Heneman, Judge Kammeyer 2015)s so as to cut costs and to enable the organization to focus on its main functions.(Bak Stair, 2011)however, goes contrary to the idea or practice of outsourcing the recruitment role. According to (Bak Stair, 2011), organizations are more suited at recruiting the most qualified staff by themselves since they have a better understanding of their staffing needs and therefore know exactly where to recruit and the type of people to recruit. Therefore, organizations should analyze and identify the suitable sources of their desired human resource and invite applications from willing candidates. Selection of staff or candidates after applications have been made is also a very crucial role of staffing. (Bak Stair, 2011)argues that selection of employees should be done in a very systematic manner and the organization should use a combination of various attributes methods to select the most suitable candidates for the available posts. This is due to the various factors that influence the performance of an individual in an organization and therefore it is important to select employees using a criterion which is unbiased and very objective.(Griffin Moorhead, 2012) also supports this view by arguing that most organizations tend to focus on academic qualifications and their level of experience of an individual candidate, something that does not really measure the forecast productivity of that individual. He argues that some organizations also tend to select staff who are related to powerful people working in the organization, something that is not only unethical but also unprofess ional. Therefore, it is important for organizations to be very thorough in selection since selecting the wrong candidate can be very costly for the organization both directly and indirectly. Training is another aspect of staffing that many researchers have written about. Training involves equipping employees with the right knowledge and skills that are required to perform their roles and responsibilities more effectively. Different writers have different opinions on the importance of training to an organization.(Griffin, Phillips Gully,2017) argues that training is a very crucial aspect in human resource management since it helps in increasing efficiency in an organization. He discusses that all organizations should have concrete training programs that are well funded in order to ensure that the workforce is updated especially during this era of technological revolution. (Nuhn, 2014) differs with (Griffin, Phillips Gully, 2017)arguments. (Nuhn, 2014) articulates that training is very expensive for organizations and they result in extra expenses for an organization. Therefore, organizations should recruit staff who are well trained and experienced in order to do away with training expenses. He argues that employees do not need to be necessarily trained in order to have developed new skills because they can develop them through personal effort. (Caruth Pane, 2009) argues that training is fundamental for every organization since it helps to equip workers with skills needed to operate new machinery and also teaches them workplace safety. This helps in improving productivity and reducing work-related injuries. Performance involves assessing the performance of employees and comparing it with their income in order to find ways of improving performance. Performance appraisal may also involve job appraisal. A lot has been written about performance appraisal in organizations. (Niehaus Price, 2015), discusses that organizations need to come up with concrete and measurable indicators that will be used to measure the performance of employees. He argues that in order for an organization to measure performance they must develop tools to measure performance such as benchmarking. Organizations should set goals for each and every employee. After the end of a particular period, this performance of the employee is compared to the set objectives. In case the goals have not been achieved, an assessment is done and corrective action should be taken. (Younger Smallwood, 2016) also, argues that performance appraisal helps organizations to determine the productivity of an employee which eventually determines the overall performance of the organization. In his research, he found out that 91% of organizations whose individual employees often fail to meet their individual targets also fail to achieve their overall objectives. He, therefore, concludes that organizations should set reasonable performance expectations and use measurement methods that are reliable, accurate and efficient in terms of cost to the organization. After the performance of individuals has been measured, the process that follows involves rewarding those who performed well and taking measures to improve the performance of those who failed. One of the ways in which good performance is rewarded is through promotion. From the findings of research by (Sisney,2012), out of the 500 employees interviewed in his research, more than 86% of the respondents indicated that their main motivation for work Is promotion. Therefore employee promotion is a very important tool for motivation. Therefore, organizations should put in place a system that prioritizes internal recruitment for top jobs in an organization so as to motivate employees to work harder. (Scott Reynolds, 2010) also agrees with (Sisney,2012) He argues that organizations should consider promotion as being an important motivator. He says that organizations should, therefore, put in place a promotion policy in order to ensure that promotion in an organization occurs purely on the ba sis of performance and favoritism does not occur. Abuse of promotion by the management can have very negative impact on the organization in terms of workers productivity and morale. According to Scott Reynolds (2010) compensation scheme or policy of an organization is also very crucial and therefore an organization should come up with a policy that compensates employees fairly. This should be done by conducting job evaluation before deciding on salaries and wages of individuals working at various levels within the organization. Conclusion Staffing is a very complex role of human resource management and it is very crucial to the performance of an organization. Many researchers emphasize the importance of need identification stage in the staffing function. Outsourcing of the staffing function is also becoming popular with many organizations preferring to concentrate on their core business and reduce costs. Various methods used in performance appraisal like benchmarking and scaling should be measurable and reliable so as to attain accurate results on the performance of employees. The role of promotion and compensation in the motivation of employees is very huge. The gap identified in this literature is the how training and employee development benefits an organization. References Bak, O., Stair, N. (2011). Impact of e-business technologies on public and private organizations: Industry comparisons and perspectives. Hershey, PA: Business Science Reference. Arthur, D. (2012). Recruiting, interviewing, selecting orienting new employees. New York: American Management Association. Caruth, D. L., Caruth, G. D., Pane, S. S. (2009). Staffing the contemporary organization: A guide to planning, recruiting, and selecting for human resource professionals. Westport, Conn: Praeger Publishers. Griffin, R. W., Moorhead, G. (2012). Organizational behavior: Managing people and organizations. Mason, OH: South-Western/Cengage Learning. Griffin, R. W., Phillips, J., Gully, S. M. (2017). Organizational behavior: Managing people and organizations. Human Resource Planning Society., Niehaus, R. J., Price, K. F. (2015). Human resource strategies for organizations in transition. New York: Plenum Press. Heneman, H. G., Judge, T., Kammeyer-Mueller, J. (2015). Staffing organ Nuhn, H. F. R. (2014). Exploring Turnover Intentions in Organizations. Berlin: epubli GmbH.izations. Scott, J., Reynolds, D. H. (2010). Handbook of Workplace Assessment. New York, NY: John Wiley Sons. Sisney, L. (2012). Organizational physics: The science of growing a business. Younger, J., Smallwood, W. N. (2016). Agile talent: How to source and manage outside experts.

Payroll Bereavement Policy

Question: Discuss about thePayrollfor Bereavement Policy. Answer: Key Factors of Bereavement According to my research there are few key factors which holds significant importance in the whole bereavement policy. There are various guides which does mention how much leave should be offered to the employees or under which circumstances those leave should be given. But according as the HRM of the floral company Ms. White must focus more on how to deal with the difficult conversations and handle them properly. Ms. White should keep in mind the grief the employee is going through and how it might impact the work. According to me the main aspects which Ms. White should consider are: Giving temporary or permanent change to the working schedule of the employees of our company. The employees going under this current phase should be referred for the programme of employee assistance. Considering the impact that this current phase have on the employees performance and attendance. Also Ms. White should look into the factor whether the employee is supporting any partner or spouse (Rhinehart and Feeney, 2016). Duties of HRM As the HRM whenever an employee or coworker informs you about their situation the first thing that they expect is sympathy along with support. As per as the policies of our company the employees does have to bring this matter to the knowledge of the HRM thus you does get to know about the situation. And as expected the workers does expect comfort and sympathy during this time of grief (Canada Revenue Agency, 2017). The HRM should well consult the situation with the other staffs of human resource as they are well up to date with the policies of bereavement time, the medical leave act. The matter should be tackled keeping in mind the benefits available from health insurance, disability applications, as well as life insurance (Canada Revenue Agency, 2017). Initiatives by Ms. White Various things may happen to the coworkers or employees of our company. They may get ill or face tough times which might be their cause or doe to a near or dear relative. The initiative that the company can do to support its employee are: collect funds for the struggling employee, passing a dish during wake or funeral dinner, sending flowers or doing the needful to the hospitals, homes or funerals, helping out with home cooked meals for the employees family or the family who needs daily visit to the hospital, or signing up group cards for the fellow coworker. But the main thing which might be kept in mind is that home or hospital should never be made without the prior consent of the employee who is in this grave situation (Rhinehart and Feeney, 2016). References Canada Revenue Agency. (2017).T4001 Employers' Guide. [online] Available at: https://www.cra-arc.gc.ca/E/pub/tg/t4001/README.html [Accessed 26 Feb. 2017]. Rhinehart, M. and Feeney, J. (2016). A bereavement policy for bereavement workers.Bereavement Care, 35(2), pp.52-55.