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What do we need to do to improve our productivity and as a result our profitability? This is the key question all firms need to ask and answer. If a business is going to achieve sustainable profitability, it has to first convince customers to place orders for goods and services. Second, the business has to deliver these goods and services effectively and efficiently. Effectiveness implies that the goods and services are acceptable to customers and will result in repeat orders. Efficiently implies that the cost of providing these goods and services (direct costs + overhead costs) are substantially less than the revenue generated from the sale of these goods and services.
In the past Income Statements and their associated row/column budget comparison reports were the only means whereby managers and executives could determine whether economic goals were being achieved. Unfortunately there is a significant flaw in this rudimentary financial/operational control system. Firms might spend hundreds or thousands of hours creating detailed budgets, but these budgets are instantly out-of-date. If the mix of products and services actually sold differs from the budget (and they will), the budget will no longer be accurate. You could constantly revise the budget, but that's an expensive proposition that does not really enhance business or operational control.
The delivery of goods and services (direct operational costs) and the process of managing a business (indirect business management costs) can be viewed as the sum of many activities, each of which can be associated with some form of cost. These costs then flow into the Income Statement. Rather than trying to control these dollar costs which have no lasting budget values, firms should identify, budget, control and improve these key business activities. If these activities can be controlled, the Income Statement will take care of itself. Key Performance Indicators (KPIs) are the measure by which these critical business activities are measured, controlled and improved.
KPIs are graphical representations of key business drivers. Rather than presenting this key data in a tabular format as you would find in an Income Statement, KPIs display the same data in a graphical format that makes it easier for users to interpret. That's all well and good, but the KPI needs to represent key business metrics and be displayed in a format that leads to some form of action. In most instances KPIs display key data (dollars or percentages), but the user has no way to understand whether the information presented is good, bad or indifferent. As a result the user does not understand whether they need to take action or not.
This concept of "taking action" is one of the keys to the successful implementation of a metrics based business evaluation and improvement system. Accounting and ERP systems can generate directly or indirectly vast amounts of data and metrics (e.g. inventory turns or labor as a percentage of revenue). Managers do not have time to review lengthy reports and identify specific business processes or conditions that require their attention. Instead managers need to be able to quickly identify where they need to concentrate their attention. This objective is the underlying reason why KPIs were created in the first place. Unfortunately executives and managers don't fully understand how KPIs should be utilized to assist them identify specific aspects of their business that require improvement. In addition many KPI graphs support a control system that reacts to negative issues after they have already created a problem rather than proactively identifying issues before they create a problem.
Virtually every accounting or ERP system offers some form of user dashboard with various Key Performance Indicators (KPI) displays. These KPIs can be displayed in any number of formats (Pie Charts, Bar Charts, Line Charts, gauges, etc.) and most look very professional. Unfortunately in many cases these graphical KPI displays really accomplish very little and that's the issue we will discuss in this article.
Pie Charts, Bar Charts and Income Statement snippets do not help users determine where they need to concentrate their attention.
Pie Charts are what can be labeled as single point KPI displays. They are constantly associated with the marketing of KPI solutions, but fail to present any context by which users can determine if some form of remedial action needs to take place.
Pie Charts display a specific business condition (e.g. Top Ten Customers) at a specific point in time, but like all snapshots fail to assist users take any form of action.
An effective KPI based business evaluation and control system must let users "see" where the business condition has been, where it is today and where it appears to be heading. Pie Charts present a single piece of information and it is therefore impossible to base any decision on just such a snapshot.
Bar Charts and Income Statement snippets look pretty, but do not help users understand whether they need to take action.
Pie Charts and Bar Charts are the darling of firms selling dashboards and KPI displays. They certainly look nice when displayed on a user's dashboard, but do they really help users take any form of action?
A Pie Chart or Bar Chart of a firm's top ten customers looks nice when displayed, but does it really tell a story or precipitate an action? A table that displays specific data extracted from an accounting or ERP system or a Bar Chart or Pie Chart is no more than a picture of a specific condition at a specific point in time.
What does a Pie Chart displaying a firm's top ten customers accomplish? It's no more than a picture taken at the end of the month selected. Does it precipitate an action based on the information presented? Does the Income Statement snippet pictured below provide any information other than the past month's results? The summary values for the Income Statement for last month are displayed well, but tell no story that indicates whether the key values over time are increasing or decreasing. In fact there is no context for any of these KPIs that allow the reviewer to do anything! It's just data that provides no direction. The reviewer learns nothing and therefore the Pie Chart, Bar Chart or Income Statement snippet is useless.
Bar Charts suffer the same potential weakness as Pie Charts. There is a great deal of information that can be displayed in a Bar Chart, but for the most part this information reflects a specific business condition at a specific point in time. The display may look interesting, but it doesn't precipitate an action. Effective KPIs must help users immediately "see" whether a business condition needs to be improved. That requires a time-phased picture of the condition (e.g. each of the last 12 months). Most Bar Charts do not present time-phased information and therefore are not effective business improvement tools.
Many ERP dashboards contain snippets of Income Statement information or some other row and column GL based display. While the information may be interesting, again there is no context to determine whether improvements need to be made. Although you could say that a negative variance of a line item is sufficient proof, previous months may have generated a significant positive variance that far outweighs the negative variance of the displayed data. As we will discuss, a single data or KPI value means nothing. What's more important is the time phased pattern that demonstrates a trend that requires a user's attention. Effective KPI displays must concentrate on this pattern recognition.
Time-phased Bar Charts help, but the benefit is marginal.
Look at the Bar Charts to the right. They contain information that utilizes the context of time and therefore makes it easier for users to understand whether the information displayed "tells a story".
This is really the key to the effective utilization of KPIs. In the case of the first Bar Chart to the right the KPI appears to be increasing over the past 12 months and the rate of increase also appears to be decreasing toward the end of the 12 month period. This may give the user sufficient information to determine if some form of action needs to take place.
Now let's examine the second Bar Chart to the right. While the first Bar Chart seems to indicate a fairly even history, the second Bar Chart does not appear to present a pattern that can be interpreted easily. In addition there is one critical piece of information that is missing. What should the value be at the end of each month? If KPIs are going to be utilized effectively, users need to create targets and measure performance against these targets. That gives users the full context they require to understand whether action is warranted. As we have been discussing, users need detailed information to determine whether they need to take action. If a KPI image does not give them all the information they need, it is not possible to take action.
Bar Charts with targets are better, but are still difficult to interpret.
Notice in the example to the right that we have added a straight line to indicate the target value for this KPI. Unfortunately interpreting the highly variable Bar Chart is somewhat difficult and the imposition of a target value doesn't really help users understand whether the KPI implies that some form of action is required. The target line does make it easier for users to relate actuals to targets, but only if the bar chart is relatively static over time. In this case the the Bar Chart itself is variable to the point that it's not really possible to draw a conclusion regarding the behavior or potential behavior of the KPI.
Line Charts are much easier to interpret.
Some Bar Charts do paint an effective scene, but they can be difficult to interpret. A Line Chart gives users a clear picture of conditions over an extended length of time as you can see in the graph to the right. You can immediately see the entire picture and determine fairly easily whether action needs to be taken. If the actual results are below the target, the KPI seems to indicate whether action is warranted. In this case though the actual results over time seem to line up with the target and therefore no action should be taken even though the actual results for some time periods are below target.
Take care when setting up and utilizing system generated alerts.
The graph to the right is a variation of the previous graph and once again the long-term difference may not warrant action. This is one of the issues precipitated by KPI displays or exception management systems that flag a KPI display if the actual results differ from the target. Other KPI displays may indicate that an issue requires action, but that can be deceiving. If the KPI in the example to the right measured inventory turns, there are three separate instances where an exception event would be created when in fact the long-term position does not appear to warrant action.
In some instances long-term KPIs need to be studied before any action is warranted. As we will discuss later, KPI deficiency notices should not be based on a single point-to-point comparison. Instead the target should encompass a range of acceptable values (target value ± defined %) as in the example to the immediate right. Statisticians would refer to this use of ranges as confidence intervals. If the actual results fall outside the confidence interval (target range), then the system would indicate that action may need to be taken.
KPIs are not values that automatically create an alert. To some extent this can be thought of as a knee-jerk reaction whereby the system operates with no oversight from users. If users are going to adopt a proactive approach productivity management, this reactive approach actually reduces the effectiveness of the entire system. Managers and executives must set the tone, not the systems.
Extreme data variability may require some form of data smoothing.
In some instances the actual results of data representing specific KPIs may display a highly volatile history as the first graph on the right indicates. While target values may exist, the volatility of the actual results makes it difficult to determine if any action needs to be taken. In this case the data needs to be "smoothed" by utilizing some form of trend analysis adjustment that will translate the display into a format that is more easily understood. While it may seem that we are moving away from traditional dashboards and KPI displays, if the information as represented by the KPI is of significant interest to the firm's objective of improving productivity, then we must adopt a more scientific approach so we can achieve the objective.
There are many different ways data can be smoothed. Although the raw data in the image to the right is volatile (the green data points), the smoothed line (the solid green line) is much easier to read.
A linear trend line is a best-fit straight line that is used with simple linear data sets. Your data is linear if the pattern in its data points resembles a straight line. A linear trend line usually shows that something is increasing or decreasing at a steady rate.
A logarithmic trend line is a best-fit curved line that is most useful when the rate of change in the data increases or decreases quickly and then levels out. For example, when you start a business, sales might increase quickly. As the business matures, increases in sales are likely to be more gradual.
A moving average trend line works well for data that fluctuates higher and lower. It smoothes out fluctuations in data to show patterns or trends more clearly. You select the number of data points that you want the trend line to average and use as a point in the line.
Although the creation of trend lines makes KPI displays easier to visualize, two cautions must be taken into consideration. First, you have to study the pattern of each KPI data display so that the most appropriate trend line can be created. In some cases a linear trend line would be appropriate while in other cases some other smoothing formula would be most appropriate. Second, trend lines tend to discount the most current period's data and therefore you have to create target values that are appropriate for the trend lines you are going to create.
Adopt a proactive KPI based exception management system.
As we all know business success is based on taking action before you are forced to do so. If you can anticipate change rather than reacting to change, the likelihood of success will be improved. The same argument holds true for KPI based exception management systems. Rather than waiting for a KPI to become unacceptable, users should extend actual data into the future as the image to the right indicates. If the trend line is extended into the future and breaks through a confidence interval, users then have the ability to examine the trend and take action before action is actually required.
Define KPIs that effectively represent key business activities.
As we discussed earlier, GL based budget comparisons measure cost as the driving influence. That's fine, but cost doesn't really represent how you are running your business. In essence you have to measure how well you are "doing the work". In many instances time is the key business driver. How long does it take to create a sales order and ship the merchandise? What is your inventory turns? How long does it take to receive goods once a purchase order has been issued? How long does it take to issue a purchase order? What is the average days late for overdue customer invoices? All of these questions are associated with specific business activities that you define as being important. Each of these questions can then be associated with a KPI. If you manage your business activities or processes effectively, the costs associated with those activities with take care of themselves and therefore the Income Statement will take care of itself.
Take action to improve underperforming KPIs.
Identifying business processes or activities whose KPIs are below assigned targets is but the first step in the process of managing your business operations effectively. The second, and perhaps most important step, is taking action that will improve the KPI. This isn't usually a single action, but a series of actions or decisions taken by multiple people that collectively have a positive influence on one specific KPI.
Many accounting or ERP systems support the notion of a dashboard that displays KPIs, but there's something missing. Once an underperforming KPI has been identified, the steps people take to improve the KPI are almost entirely manual. If you are going to effectively "manage" your KPIs, there should be some form of system that gives you the ability to analyze the business activity, collaborate with other people in your organization to determine what needs to be done to improve the business activity (as represents by the KPI) and track the results of the changes you make.
The key concept here is the notion of collaboration. This is particularly true for larger organizations where multiple people are interested in a single business activity. Each of these people should contribute their thoughts regarding what needs to be done to improve an underperforming business activity and that "discussion" needs to be supported by some form of software application. There are literally hundreds of collaboration applications that meet this requirement. Some are project management oriented with all of the appropriate bells and whistles while other collaboration applications are much less complex. Microsoft Office 365 supports document sharing and that may be sufficient as the document being shared is designed to give people the ability to contribute to a discussion regarding the improvement of a single business activity. The key here isn't just contributing to a single document. People also need to be able to attach files (e.g. spreadsheets, etc.) that support the business activity analysis.
The collaborative business activity analysis and improvement isn't just a single step. While it's certainly important to analyze the business activity and determine what specific steps need to be taken, the KPI representing the business activity needs to be monitored over time to determine if the changes made are having a significant positive result. That's why it's critical to measure the KPI over time (usually monthly), determine if the trend in the KPI is acceptable, return to the improvement document if required, continue the collaborative analysis and make additional changes.
Improving KPIs isn't a single step taken by one person. It's a continuous improvement process that requires the collaboration of multiple people, all of whom are jointly responsible for efficiency and productivity. While KPIs help users identify business processes and activities that require improvement, it's what happens after that that leads to success. KPI owners lead the analysis and improvement process, but all of the people who are connected to a business activity must participate in the process, lending their experience and analytical skills and supported by collaborative software applications that help people focus their attention on achieving success.
Key Performance Indicators are graphical representations of business activities that indicate whether these business activities are meeting pre established targets. While users can create any number of graphs and charts that represent the status of a business condition, those displays accomplish nothing if there is no context by which the KPI can be interpreted. Pie Charts and many Bar Charts present but a single snapshot of a business condition (e.g. Top 10 Customers). Users cannot take action based on a single data point and therefore such charts are useless (unless you are making some form of presentation).
The efficiency and effectiveness of business activities can only be judged if that business activity is viewed over time. This time-phased view gives users the ability to determine if the business activity as represented by their KPI is improving or slipping. If the KPI falls below its targeted value or the trend graph indicates that the KPI is moving in a negative direction, users can then take proactive action, hopefully before the KPIs value actually moves into a negative position.
If the KPI needs to be improved, the owner of the KPI can analyze the business activity, take corrective actions and then track the KPI to determine if the steps being taken appear to be having a positive influence. If several people are connected to the same business process as represented by the KPI, all of them are jointly responsible and need to utilize some form of analysis tool that helps them collaborate with each other to seek a solution. It is also critical that the analysis and improvement steps be thoroughly documented so that interested parties can refer back to their collaborative "notes", learn from them and contribute more effectively to business activity analysis and improvement.
KPIs are not just graphs. Rather they are important contributors to business process analysis and improvement. If you want to make your business activities more efficient and effective, you have to create a system that identifies where you have been (past), where you are today (present) and where you appear to be heading (future). If the displayed KPI indicates that improvement is required, then a fully functioning KPI system helps you and others in your firm collaborate with each other and make changes where changes need to be made.


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(thanks for everyones help:)) as i've written on here a few times before, gabby is three, but i just cant get her to take to potty training, im not sure what im doing wrong, but is there a new better approach i can take to get her to accept using the bathroom?Answer Question
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Cosas que hacer en Bruselas
Ante ti se encuentra la llave que te abrirá las puertas a la ciudad: una guía con los mejores lugares de la zona, creada por anfitriones locales de Airbnb
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The Grand Place is the central square of Brussels.It is surrounded by guildhalls, the city's Town Hall, and the Breadhouse. Most important tourist destination in Brussels. Unesco world heritage site.
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The Atomium was a building originally constructed for Expo 58, and is now a museum. It is a building, with 9 stainless steel clad spheres connected forming the shape of a unit cell of an iron crystal.
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Brussels is also about French Fries, well you to say Belgium Fries now. The historical best place in town
Place FlageyLugares emblemáticosLugares de interés
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Yes indeed: My favourite French fries. It's hard to get here. You will have to queue for this street stall. The service will be appalling (is part of the experience). But these fries make it worth!
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2. Au Vrai Manneken PisLugares emblemáticosLugares de interés
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Avenue LouiseLugares emblemáticosTodo lo demás en Lugares emblemáticos
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Serious shopping from Louis Vuitton, Max Mara on Avenue Louise and Zara etc when you walk toward Toison d´Or.
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madame moustache et son freakshowCopas y vida nocturnaDiscotecas
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Recomendado por 56 anfitriones de la zona
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Recomendado por 57 anfitriones de la zona
A variety of art programs (exhibition, cinema, theatre...) I go here mainly for some world music established artists, or during the cultural seasons or parties.
Founded two centuries ago, the Royal Museums of Fine Arts of Belgium hold some twenty thousand paintings, sculptures and drawings. Located in Brussels, they consist of several museums
For people who like art, you will find a lot of nice art painting and statue. The biggest Bruegel collection is in this museum. My favorite part of the museum is the Modern Art part
Café Maison Du PeupleGastronomíaCafés y cafeterías
Recomendado por 48 anfitriones de la zona
This trendy bar is a little bit overrated. But make sure you try the "Peche Mel Bush" wich is a beer cocktail mixing two beers The Bush (13° - pretty strong) and Pecheresse (+-5° light peach flavo... más información
Brunches in the morning, tapas in the afternoon, happy hour from 6 till 7pm and dj sets or concerts at night. Lovely place in Saint-Gilles
Cafe-Bar-Resto - nice place in an authentic neighborhood, cool athmosphere.. for a drink, lunch, rest..
Royal Museums of Fine Arts of BelgiumArte y culturaMuseos
Recomendado por 52 anfitriones de la zona
This museum houses several different classifications of art divided into easy bites. You can buy a combo ticket or to just the bit you'd like to see. I like the Old Masters and the Magritte Museums.
Belgium's largest fine arts museum, featuring works by Bruegel, Rogier van der Weyden, Peter Paul Rubens, Anthony van Dyck, and Jacob Jordaens, among others.
The Museums' collections trace the history of the visual arts – painting, sculpture and drawing – from the 15th to the 21st centuries.
Ancienne BelgiqueCopas y vida nocturnaTodo lo demás en Vida nocturna
Recomendado por 46 anfitriones de la zona
Concerts every night. Check out the programme before coming to Bxl and get your tickets on line. If you love music, this is the place to listen to it. From classic, to rock, electro, punk, jazz ...
Ancienne Belgique is a concert hall for contemporary music, it is one of the leading concert venues in Belgium, hosting a wide variety of international and local acts.
The place to be for big live concerts in Brussels. AB is a venue with around 2.000 people capacity. They host the best bands and musicians from around the world. Check their website: www.abconcerts.be
Recomendado por 77 anfitriones de la zona
Rue Neuve (French) or Nieuwstraat (Dutch) is "the" pedestrian street in Brussels' city center! It is the most popular shopping area in town by number of shoppers.
The main shopping streets in Brussels are the Rue Neuve and Avenue Louise. Rue Neuve runs from Place de la Monnaie, about 300m north of the Grand Place, to Place Rogier, near Brussels-North Station... más información
The best know shopping street in Brussels, with all major brands. At the end of the street, you can find Galeria Inno, a huge department store.
Recomendado por 47 anfitriones de la zona
Visitors will enjoy walking or jogging around the ponds and admiring the unusual nearby Sainte Croix church, with its Art Deco façade and neo-gothic interior
In the 19th century there were four ponds between Flagey and Abbaye de la Cambre. These two are the remaining ones. One of the most charming spots in Brussels to stroll (or jog) around.
Wealthy quiet area very popular for a walk, a run, or to have a seat on the grass. You can easily walk from there to the heart of Sonian Forest through Bois de la Cambre by staying in a green zone.
Café des SporesGastronomíaRestaurantes
Recomendado por 46 anfitriones de la zona
Gastronomic restaurant. All the dishes are made with mushrooms. So if you are a mushroom lover, this is a must stop. (! This is not low budget !) Make sure to book a table before.
Very intimate and dark. All dishes based on mushrooms. Reservation needed. Opposite the street same owners tapas and drinks
A Restaurant with a Mushroom theme. A bit expensive (about 50€/p) but well worth it... Reservation necessary! (Chaussée d'Alsemberg 103 - 02 534 13 03)
Wiels Cac - CakArte y culturaMuseos
Recomendado por 82 anfitriones de la zona
A great place to discover contemporary art from Belgium and abroad. The Contemporary Art Center is located in the building of the famous ancient Wielemans brewery. You may also have a lunch there.
Center for Contemporary Art ! Temporary exhibitions sometimes amazing sometimes less interesting. Check their website :-)
Contemporary art space. One of the highly regarded art institutions of Belgium. Five minutes from my place.
Brasserie VerschuerenGastronomíaCafés y cafeterías
Recomendado por 44 anfitriones de la zona
Very authentic, with long 'tradition'? Drink or basic meals als bolo, soups etc.. Original athmosphere.
Wether you are Belgian or not, you should not miss this very local place. Here, they understand what you mean when you ask for a café crème ;-)
Iconic St Gilles cafe. You can bring your own food and enjoy it with a drink.


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Chair Veronica Larriva Chair-Elect Gladys Riccobono (239) 449-0540 Treasurer Stacy Carlson (239) 325-5200 CPE Chapter Liaison Matthew Muller (239) 410-2532 Region III Representative Michael Halfast (813) 293-4175 Staff Representative Debra Kelly (850) 224-2727
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Welcome to the Florida Institute of CPAs Southwest Florida Chapter page. Here you will find information of upcoming events involving our chapter.
Our chapter is committed to the accountancy profession through education, training and community involvement. Our members provide outstanding service to public and private institutions as well as individuals.
Please contact any one of our chapter officers if you have questions or need more information, and I look forward to seeing you at our next event.
Upcoming Events


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This painting depicts Argentum or Silver in its natural state and I have portrayed it in an abstract artwork.The heavy texture and many colors including silver make the painting vibrant and unique.Silver was probably first discovered after gold and copper. Silver occurs as a free metal, but much less often than gold or copper. At some point, humans learned to extract silver from its ores. But that discovery must have occurred very early on in human history. Archaeologists have found silver objects dating to about 3400 B.C. in Egypt. Drawings on some of the oldest pyramids show men working with metal, probably extracting silver from its ores.Other early cultures also used silver. Written records from India describe the metal as far back as about 900 B.C. Silver was in common use in the Americas when Europeans first arrived.The word silver goes back to at least the 12th century, A.D. It seems to have come from an old English word used to describe the metal, seolfor. The symbol for silver (Ag), however, comes from its Latin name, argentum. The name may have originated from the Greek word argos, meaning "shiny".The sides of the artwork are painted over and the painting has been varnished to protect its surface from the environmental factors such as dust and ultraviolet light .Every effort is made to photograph this painting and represent it as true to life. Images sometimes differ depending on monitor settings, it is advised to view any artwork on multiple devices.Certificate of Authenticity can be provided upon request.For local shipping in Singapore - Artwork will be shipped as ready to Hang.For International Shipping - To avoid damage during shipping ,Artwork will be shipped rolled in a strong dent resistant postal tube.It can be easily stretched back for a nominal fee at any frame makers shop or Michaels etc.Shipping charges are for properly packaging the artwork, materials used, tracking, insurance is all covered. In the event that freight charges are less than paid, i will arrange a reimbursement, all duty fees or addition taxes are the responsibility of the buyer.
High quality Mixed Media on canvas
Acrylic painting by Aarti Bartake
United States
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my angel flies with tattered wings….last sale 22 Oct 08
angel tattered wings
brilliant T,. fantastic design :)
Thank you so much margpie! :)
Great designMuch better on white though
Thanks very much TG! :)
oooo… I like this!
Thanks Mickaela!
Why thank you Roy!
Great shirt!I try to do stuff like that,but the mojo's not there. Pure thoughts I guess
Oh yes, pure thoughts…that must be it! :) BTW… You do have the mojo!!!
Sik image…must be why they purchased it!
Why thank you Diesel!
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still not sure how this worked when I tested it locally...
master from
still not sure how this worked when I tested it locally...
does patchbay in electron even use the ssb-ws connection?! if not i'll remove it from the readme.
W00t. Testing.
@cryptop Correct, both Patchbay electron and the lite client use ssb-ws to deliver data into the browser. Electron just assumes the ws server is local and at :8989, whereas it's configurable in the lite client.
hm.. i still don't get how it didn't crash my sbot than when I tested this... :-S
This fix works for me.
I haven't tried passing a new cap in yet, but will get to that soon.
oh, I had also encountered this, but I fixed it by updating multiserver to accept base64 strings as caps. (either raw buffer, or string will be treated as base64) but I just saw this and realized that I had failed to publish it. (I think I was on a train at the time with bad connectivity) so this is also fixed in firstname.lastname@example.com
ok, in that case i'll close this pr.
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Entrepreneur Competencies
Competencies Competency is composed of knowledge, skills, abilities, traits and other characteristics for successful job performance. An entrepreneur is expected to interact with these environmental forces which require him to be highly competent in different dimensions like intellectual, attitudinal, behavioral, technical, and managerial aspects.
Need for Entrepreneur Competencies
Entrepreneurial competencies are the skills necessary for an entrepreneur to venture into an enterprise Organize and manage an enterprise competently to realize the goal for which the enterprise is established.
ATTITUDINAL COMPETENCY ATTRIBUTES An attitude is a hypothetical construct that represents an individual's degree of like or dislike for something. Attitudes are generally positive or negative views of a person, place, thing, or event. Attitudes are judgments of an individual. Behaviour in a given situation can be viewed as a function of the individual's attitude towards the situation.
Self Confidence Self-confidence is an essential trait in an entrepreneur because he is regularly called upon to perform tasks and make decisions that require great amounts of faith and belief in himself to achieve the predetermined goals.
Self Esteem Self-esteem of an entrepreneur represents his ability to develop healthy confidence and respect for himself. Dealing with Failures Entrepreneurship is about getting up whenever the business fails, and learning from that failure. An entrepreneur believes that failure is part of the entrepreneurial process, and often without it, success would not be possible.
Tolerance for Ambiguity
In the entrepreneurial process tolerance for ambiguity refers to the ability of an entrepreneur to perceive ambiguous situation as desirable, challenging, and interesting.
Concern for high quality
An entrepreneur has a concern for high quality of his products and services to meet or surpass existing standards of excellence in a faster, better and cheaply way.
Locus of Control (LOC) Locus of control is the system of belief of an individual who perceives the outcome of an event as being either within or beyond his personal control. Entrepreneurs tend to believe in their own ability to control the outcomes to their efforts by influencing the existing environment, rather than leave everything to luck.
Behavioral competency of an entrepreneur refers to the underlying charecteristics having casual relationship with effective or superior performances in the process of carrying on his business activities.
Initiatives Initiative of an entrepreneur refers to his behavior with a preference for taking action on different responsibilities or assignments. Sees and Acting on Opportunities Sees and acting on opportunities refers to the unique entrepreneurial behaviour which helps him to be alert to information and ability to process it in order to identify and recognize the potential business opportunities even before his competitor.
Persistence Persistence of an entrepreneur denotes the ability which keeps him constantly motivated even when he is confronted by obstacles and willing to keep trying when things go wrong.
Assertiveness Assertiveness of an entrepreneur is about his rights or point of view without either aggressively threatening the rights of others (assuming a position of dominance) or submissively permitting others to ignore.
Need for achievement Successful entrepreneurs are characterised by a need for achievement which motivates them to take up responsibilities for finding solutions to problems. Need for autonomy The need for autonomy of an entrepreneur is characterized by a drive to control and influence others, a need to win arguments, a need to persuade and prevail.
Risk-taking Entrepreneurs are essentially persons who take decisions under uncertainty and therefore they are willing to bear risk. Innovation Innovation refers to characteristic of an individual who has interest and desire to seek changes in techniques and ready to introduce such changes into his operations
Creativity An entrepreneur is said to be creative when he is able to identify a gap in the market and think up a product or service to meet that gap. Creativity of an entrepreneur also implies the ability to do old thinks in a new way or able to give new solutions.
Managerial Competency of an entrepreneur is the ability to direct his staff and define the expected outcomes clearly and finally to get the things done at the best and cheapest ways and means. Information seeking An entrepreneur has an urge to look for the required information in order to make an informed decision, for example, selecting, starting and successfully managing the desired business
Systematic planning An entrepreneur is expected to have systematic planning which will help him to prepare an action plan for every area of operation in order to achieve the pre determined goals. Problem solving Problem solving refers to the application of appropriate knowledge and skills in order to solve a problem arising while carrying on the business.
Persuasion Persuasion in entrepreneurship refers to the ability of entrepreneurs to link, convince and influence other individuals, groups, agencies, creditors, debtors, customers and even competitors in order to create a contact and maintain good rapport.
Goal setting & Perseverance
Goal setting refers to the ability of an entrepreneur to set clear and specific goals and objectives. Successful entrepreneurs are able to achieve great things only by overcoming the obstacles that stand in their way. Therefore they need to have perseverance which implies commitment, hard work, and patience, endurance apart from being able to bear difficulties calmly and without complaint.
Communication Skill Communication skill refers to the ability of an entrepreneur to transfer ideas, plans, policies and programmes to employees, debtors, creditors, customers and everyone who is connected with the business in order to inform, influence and to express his feelings.
Technical knowledge An entrepreneur needs to address the rapid technical changes in the industry. Higher levels of technology must be introduced in the production methods in order to achieve productivity demands.
Social skill Social skill of entrepreneurs include social perception (the ability to perceive others accurately), expressiveness (the ability to express feelings and reactions clearly and openly), impression management (skill in making favorable first impressions on others), and social adaptability (proficiency in adapting one's actions to current social contexts) in the process of managing his business.
Other Competencies Opportunity competencies : Competencies related to recognizing and developing market opportunities through various means . Relationship competencies : Competencies related to person-to-person or individual-to-group-based interactions, e.g., building a context of cooperation and trust, using contacts and connections, persuasive ability, communication and interpersonal skill . Conceptual competencies : Competencies related to different conceptual abilities, which are reflected in the behaviors of the entrepreneur, e.g., decision skills, absorbing and understanding complex information, and risk-taking, and innovativeness . Organizing competencies : Competencies related to the organization of different internal external human, physical, financial and technological resources, including team-building, leading employees, training, and controlling Strategic competencies : Competencies related to setting, evaluating and implementing the strategies of the firm. Commitment competencies : Competencies that drive the entrepreneur to move ahead with the business.
Government Support to Entrepreneurs
An entrepreneur requires a continuous flow of funds not only for setting up of his/ her business, but also for successful operation as well as regular up gradation/ modernization of the industrial unit. To meet this requirement, the Government (both at the Central and State level) has been undertaking several steps like setting up of banks and financial institutions; formulating various policies and schemes, etc. All such measures are specifically focused towards the promotion and development of small and medium enterprises.
The government of India has been taking active steps to promote entrepreneurship in various industry & service sectors. It has declared several policy measures and is implementing schemes and programmes to enhance the global competitiveness of small enterprises across the country. The Ministry of Micro, Small and Medium Enterprises is the nodal Ministry for formulation of policies, programmes and schemes, their implementation and related co- ordination, for the promotion and development of small scale industries in India. The role of the Ministry is to assist the States in their efforts for the growth of the small scale sector, by enhancing their competitiveness in an increasingly liberalized economy. It is assisted by an attached office and two public sector enterprise, namely:
Micro, Small and Medium Enterprises Development Organization (MSME-DO)
National Small Industries Corporation Ltd (NSIC) Khadi and Village Industries Commission (KVIC) Coir Board
Micro, Small and Medium Enterprises- Development Organization (MSME-DO). It is the apex body for assisting the Government in formulating, coordinating, implementing and monitoring policies and programmes for micro, small and medium enterprises (MSMEs) in the country. MSME-DO provides a comprehensive range of common facilities, technology support services, marketing assistance, entrepreneurial development support, etc. Coir Board :- is a statutory body, established under the Coir Industry Act, 1953, for the promotion and development of coir industry in India as well as for uplifting the living conditions of the workers engaged in this industry.
National Small Industries Corporation Ltd (NSIC) :- was established by the Government with a view to promoting, aiding and fostering the growth of micro, small and medium enterprises in the country, with a focus on commercial aspect of their operations. It implements several schemes to help the MSMEs in the areas of raw material procurement, product marketing, credit rating, acquisition of technologies, adoption of improved management practices, etc.
Khadi and Village Industries Commission (KVIC) :- established under the Khadi and Village Industries Commission Act, 1956, as a statutory organisation engaged in promotion and development of khadi and village industries for providing employment opportunities in the rural areas
Role of Government to support Entrepreneurship
(a) To provide information on regulations, standards, taxation, customs duties, marketing issues; (b) To advise on business planning, marketing and accountancy, quality control and assurance; (c) To create incubator units providing the space and infrastructure for business beginners and innovative companies, and helping them to solve technological problems, and to search for know-how and promote innovation; and
(d) To help in looking for partners, in order to stimulate entrepreneurship and improve the business environment for small enterprise.
Trainings There are a number of Government organizations as well as NGOs who conduct EDPs and MDPs. These EDPs and MDPs and are conducted by MSME's, NIESBUD, NSIC, IIE, NISIET, Entrepreneurship Development Institutes and other state government developmental agencies.
Marketing Assistance There are Governmental and non-governmental specialized agencies which provide marketing assistance. Besides promotion of MSME products through exhibitions, NSIC directly market the MSME produce in the domestic and overseas market. NSIC also manages a single point registration scheme for manufacturers for Govt. purchase. Units registered under this scheme get the benefits of free tender documents and exemption from earnest money deposit and performance guarantee.
Promotional Schemes Government accords the highest preference to development of MSME by framing and implementing suitable policies and promotional schemes. Besides providing developed land and sheds to the entrepreneurs on actual cost basis with appropriate infrastructure, special schemes have been designed for specific purposes like quality upgradation, common facilities, entrepreneurship development and consultancy services at nominal charges.
Concession on Excise Duty
MSME units with a turnover of Rs. 1 crore or less per year have been exempted from payment of Excise Duty. Moreover there is a general scheme of excise exemption for MSME brought out by the Ministry of Finance which covers most of the items. Under this, units having turnover of less than Rs. 3 crore are eligible for concessional rate of Excise Duty. Moreover, there is an exemption from Excise Duty for MSME units producing branded goods in rural areas
Credit Facility to MSME
Credit to micro, small and medium scale sector has been covered under priority sector lending by banks. Small Industries Development Bank of India (SIDBI) has been established as the apex institution for financing the MSME. Specific schemes have been designed for implementation through SIDBI, SFCs, Scheduled Banks, SIDCs and NSIC etc. Loans upto Rs. 5 lakhs are made available by the banks without insisting on collaterals. Further Credit Guarantee Fund for micro, small and medium enterprises has been set up to provide guarantee for loans to MSME up to Rs. 25 lakhs extended by Commercial Banks and some Regional Rural Bank.
Policies and Schemes for Promotion of MSME Implemented by State Governments
All the State Governments provide technical and other support services to small units through their Directorates of Industries, and District Industries Centres. Although the details of the scheme vary from state to state, the following are the common areas of support. (i) Development and management of industrial estates (ii) Suspension/deferment of Sales Tax (iii) Power subsidies (iv) Capital investment subsidies for new units set up in a particular district (v) Seed Capital/Margin Money Assistance Scheme (vi) Priority in allotment of power connection, water connection. (vii) Consultancy and technical support Government of India runs a scheme for giving National Awards to micro, small and medium scale entrepreneurs providing quality products in 11 selected industry groups of consumer interest. The winners are given trophy, certificate and a cash price of Rs /- each.
District Industries Center
The concept of District Industries Center came during the year 1977, when Government of India announced the new Industrial policy on It laid special stress on the development and promotion of small scale, village and cottage industries. In each district, one agency was created to deal with all requirements of small and village industries.
Up to1991, 422 DICs were in operation in the country, almost one for each district. These DICs have assisted more than 1.5 lakh unit generating employment for more than 10.3 lakh persons. Till March 31st 1998, 422district industries centres(DICs) have been set up covering 431 districts of country leaving out the metropolitan cities and some new districts.
Objective of DIC To develop entrepreneur skills of people.
To motivate for self employment. To providing all the necessary facility in one roof. To reduce regional imbalance of development. To Cheek in migration
Functions of DIC Infrastructure Assistance to Entrepreneurs.
Recommendation for loans from financial Institutions & banks. Implementation of Incentives Scheme Inspection and recommendation of Investment Employment Generation Programmes Special Component Plan (SCP) and Tribal Sub Plan (TSP)Implementation and Monitoring of Special Component Plan (SCP) and Tribal Sub Plan (TSP) schemes to provide assistance to the SC and ST; Entrepreneurship development and Awareness
SISI : Small Industries Service Institute
The small Industries Service Institute (SISI) are the field offices of Small Industries Development Organisation (SIDO), Ministry of Small Scale Industries, Govt. of India, set up for the promotion and development of Small Scale Industries in the State in the early fifties. This Institute provides support / services to the State Government as well as co-ordinates various activities at the state level for promotion and development of small scale industries.
Functions of SISI To assist existing and prospective entrepreneurs through technical and managerial counseling such as help in selecting the appropriate machinery and equipment, adoption of recognized standards of testing, quality performance etc; Conducting EDPs all over the country; To advise the Central and State governments on policy matters relating to small industry development; To assist in testing of raw materials and products of SSIs, their inspection and quality control; To provide market information to the SISI's; To recommend SSI's for financial assistance from financial institutions; To enlist entrepreneurs for partition in Government stores purchase programme; Conduct economic and technical surveys and prepare techno-economic feasible reports for selected areas and industries. Identify the potential for ancillary development through sub-contract exchanges; Organize seminars, Workshops and Industries Clinics for the benefit of entrepreneurs.
EDII The Entrepreneurship Development Institute of India (EDI), an autonomous body and not-for-profit institution, set up in 1983, is sponsored by apex financial institutions, namely the IDBI Bank Ltd, IFCI Ltd. ICICI Ltd and State Bank of India (SBI). The Institute is registered under the Societies Registration Act 1860 and the Public Trust Act 1950. EDI, an autonomous institution set up in 1983 as a pioneering institute for Entrepreneurship Development and Training in India and around the globe.
The driving values at the Institute are innovation, experimentation, risk-taking, inclusiveness, thinking out of the box and to offer need based & socially relevant solutions. EDI conducts several training programmes – both national and international, implements projects for the state governments, central government and international organisations, and offers two unique Post Graduate Programmes under its Centre for Entrepreneurship Education & Research.
NEISBUD The National Institute for Entrepreneurship and Small Business Development is a premier organisation of Ministry of Micro, Small and Medium Enterprises engaged in training, consultancy, research, etc. in order to promote entrepreneurship. The major activities of the Institute are Training of Trainers, Management Development Programme, Entrepreneurship-cum-Skill Development Programme, Entrepreneurship Development Programme and Cluster Intervention. The Institute has trained more than 2.98 lakh trainees including 3,000 persons from more than 125 countries till 31st July, 2014
Objectives of NEISBUD NIESBUD is an apex body established by Ministry of Micro, Small & Medium Enterprises, Government of India. The Objectives are as follows:- To evolve standardised materials and processes for selection, training, support and sustenance of entrepreneurs, potential and existing. To help/support and affiliate institutions/organisations in carrying out training and other entrepreneurship development related activities. To serve as an apex national level resource institute for accelerating the process of entrepreneurship development ensuring its impact across the country and among all strata of the society. To provide vital information and support to trainers,promoters and entrepreneurs by organising research and documentation activities relevant to entrepreneurship development To train trainers, promoters and consultants in various areas of entrepreneurship development To offer consultancy nationally/internationally for promotion of entrepreneurship and small business development. To provide national/international forums for interaction and exchange of experiences helpful for policy formulation and modification at various levels. To share international experience and expertise in entrepreneurship development. To share experience and expertise in entrepreneurship development across national frontiers.
NEDB Objectives : The main objective of the National Entrepreneurship Development Board (NEDB) Scheme is promotion of entrepreneurship for encouraging self-employment in small scale industries and small business. The scheme covers the following activities :- (i) To identify and remove entry barriers for potential entrepreneurs (first generation and new entrepreneurs) including study on entrepreneurship development. (ii) To focus on existing entrepreneurs in micro, tiny and small sector and identify and remove constraints to survivals, growth and continuously improve performance. (iii) To facilitate the consolidation, growth and diversification of existing entrepreneurial venture in all possible ways. (iv) To support skill upgradation and renewal of learning processes among practising entrepreneurs and managers of micro, tiny, small and medium enterprises. (v) To sensitise to support agencies in the area of entrepreneurship about the current requirement of growth. (vi) To act as catalyst to institutionalise entrepreneurship development by supporting and strengthening state level institutions for entrepreneurship development as most entrepreneurship related activities take place at the grass root level and removing various constraints to their effective functioning. (vii) Setting up of incubators by entrepreneurship development institutions and other organisations devoted to the promotion of entrepreneurship development.
Sources of finance Long Term: The sources of long-term finance refer to the institutions or agencies from, or through which finance for a long period can be procured. (a) Capital Market (b) Special Financial Institutions (c) Mutual Funds (d) Leasing Companies (e) Foreign Sources (f) Retained Earnings Short Term :
Equity Capital (Issue of Ordinary Shares)
Capital Market Capital market refers to the organisation and the mechanism through which the companies, other institutions and the government raise long-term funds. Equity Capital (Issue of Ordinary Shares) The company sells shares in the business to raise money Dividends may be paid to the shareholders out of the profits each year No interest has to be paid on the money raised Each new shareholder has a say in the running of the company
Special Financial Institution(SFI) for long term loans
The loan and interest is paid back in equal instalments over the length of the loan A number of special financial institutions have been set up by the central and state governments to provide long-term finance to the business organisations and subscribe to their share and debentures
Industrial Finance Corporation of India (IFCI), Industrial Investment Bank of India (IIBI),Industrial Credit and Investment Corporation of India (ICICI), Industrial Development Bank of India (IDBI), Infrastructure Development Finance Company Ltd. (IDFC),Small Industries Development Bank of India (SIDBI)etc
Leasing A firm agrees with a financial institution to pay an agreed sum of money each month in eturn for the use of an asset The firm never owns the asset The firm may end up paying more in the long term than the asset is worth Leasing facility is usually provided through the mediation of leasing companies who buys plant and machineries from manufacturers and rent it for specified time period. For this purpose a proper lease agreement is made between the lessor (leasing company) and lessee (the company hiring the asset).
Foreign Sources Foreign Sources also play an important part in meeting the long-term financial needs of the business in India. These usually take the form of (1) external borrowings; (2)foreign investments and; (3) deposits from NRIs.
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Flowering Wattle Tree.
Australian Native Flora
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Photo taken in Melbourne- Australia on the 19th July, 2012
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exposure 1/2000 f/- 2.8 iso 100
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text: Firstly, let me say the Europeans have not a good record on the subject of the Slave Trade. In mitigation, at least Britain was the first to do something about it. However, for those who like to blame all slavery woes on the Europeans/Whites they might like to have a look at this report: http://news.bbc.co.uk/1/hi/world/africa/3334099.stm In short, IN MAY THIS YEAR (2004) the parliament in Niger banned the keeping or trading in slaves. Needless to say the law has not been fully implemented.


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Interior Design my new home.
This project received 93 bids from talented freelancers with an average bid price of $1401 USD.Get free quotes for a project like this
Project Budget$250 - $3000 USD
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I love a very contemporary home and I am looking for someone that is looking to pick up a project to gain more experience or just to make extra income. I do have a small budget because I bought my first house as a rehab so invested so much into it. So if someone is out there and can help me get a really modern/ contemporary look to this old Victorian house I will gladly compensate you for your work. I would love to see my little girls with there dream bedrooms.
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Why do you like or dislike this movie?
Uploaded: 2012-04-04 Rating: % / Votes
Description: Donna is a such a cock-starved little whore she requires exactly two hard cocks to get her rocks off! But these guys love her for that hairy snatch! The scent of her musk just drives them completely apeshit! See these studs take turns skewering her like a rotisserie chicken on a picnic blanket! Hirsute heaven!


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How does One Flew Over the Cuckoo's Nest position the reader to reconsider what is sane?
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The vast majority of Kesey's novel takes place in a mental institution, of course, and for some characters, that seems an appropriate place for them, as many have serious mental issues. But mental health care in general and in Nurse Ratched's ward in particular, electroshock therapy, heavy sedation, lobotomies and control through fear and humiliation are the order of the day, and it doesn't take long before the reader sides with McMurphy and company. Such was typical of institutions in the 1950s when the story takes place.
So ask yourself the question, how does society define what is sane and insane? And was it sane to treat the patients to such harsh and demeaning conditions? What if McMurphy is sane (OK, and a little eccentric, but sane)?
At the end of the story we find that Chief has been sane all along, perhaps the most sane observer in the entire place, and so Kesey perfectly positions us to question our thinking about sanity.
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