Activity Based Management (ABM) Essay

Activity based management (ABM) is a method of identifying and evaluating activities that a business performs using activity based costing (ABC) to carry out a value chain analysis or a re-engineering initiative to improve strategic and operational decisions in an organization. ABM can be divided into operational and strategic. Operational ABM is about â€Å"doing thing right†, using ABC information to improve efficiency. Those activities which add value to remain in business can be identified and improved. Activities that don’t add value such as scheduling, moving, waiting, inspecting and storing are the ones that need to be reduced to cut costs without reducing product value. Strategic ABM is about â€Å"doing the right things†, using ABC information, to decide which products to develop and which activities to be used. This also can be used for customer profitability analysis, identifying which customer are the most profitable and focusing on them more. Activity based costing (ABC) is a costing methodology that identifies activities in an organizations and assign the cost of each activity with resources to all products and services according to the actual consumption by each. This model assigns more indirect cost which is overhead into direct cost compared to conventional costing. ABM is also a process of using information from activity-based costing to analyse activities, cost drivers and performance so that customer value and profitability are improved. The aim of ABC models is to estimate the cost elements of entire product activities and services. It may help to inform a company’s decision either identify and eliminate those product and services that are unprofitable and lower the prices of those that are overpriced or identify, eliminate production or service processes that are ineffective and allocate processing concepts that lead to the very same product at a better yield which customer valued. Customer value is the value a customer places on particular features of a product. It also addresses the vertical view on the activity-based costing model. 2. 0 USES AND BENEFITS of ABM 2. 1 The Uses of ABM Accounting Based management (ABM) refers to the entire set of actions that can be take on a better information basis with activity-based cost information. Organizations implement ABM for different reasons. They believe that ABM can help them make a better decision, improve performance, and earn money on asset deployed. Some of specific uses of ABM in organization today include attribute analysis, strategic decision makings, benchmarking, operations analysis, and profitability/pricing analysis and process improvements. Attributes analysis classifies and combines cost and performance data into manageable, controllable clusters. ABC/ABM system cause many different attributes for a specific cost. Data attributes allow a company to perform analysis on many different dimensions of a management problem using the same basic warehouse of data. Some common forms of attributes analysis are value analysis, which utilizes information collected about business processes and examines various attributes of the process. For example are diversity, capacity, and complexity. This is to identify candidates for improvement efforts, time variability analysis, which seeks to understand variances in the time needed to complete an activity or provide a service and to develop ways to reduce these variances. Cost of quality, which is a management reporting technique that identifies and measures quality costs within an organization using four basic categories: prevention, detection, internal failure, and external failure. Strategic analysis explores various ways a company can create and sustain a competitive advantage in the marketplace. Emphasizing long long-term objectives and challenges, strategic analysis seeks to impact future costs and improve future profitability by clarifying the cost of various cost objects such as products, customers, and channels. Strategic analysis emphasizes future opportunities and challenges, using a combination of both physical and financial measures to explore the impact of alternative strategic positions. Ways in which ABM supports strategic analysis include strategic planning, consolidation of operations analysis, acquisition analysis; and analysis of revenue and profitability growth potential. Benchmarking is a methodology that identifies an activity as the standard, or benchmark, by which a similar activity will be judged. It is used to assist managers in identifying a process or technique to increase the effectiveness or efficiency of an activity. ABM supports different types of benchmarking, including internal benchmarking, industry/competitive benchmarking; and best-in-class benchmarking. Operations analysis seeks to identify, measure, and improve current performance of key processes and operations within a firm. Areas where ABM is useful include â€Å"what-if† analysis, project management, creation and use of activity-based performance Measures, capacity management, constraint analysis; and process-based costing. Profitability/pricing analysis is a key area for any company. ABM assists a company in analysing the costs and benefits of products and processes in both the â€Å"as is† and post improvement â€Å"to be† scenarios. ABM also supports prelaunch analysis and improvement of product profitability. Areas in which ABM has proven useful in adopting organizations include product/service profitability analysis, business process reengineering, distribution channel profitability analysis, market segment profitability analysis; and target and life-cycle costing. Process improvement lies at the heart of modern management techniques. Focused on identifying the causes of variation, waste, and inefficiency, process improvement includes both incremental and quantum change efforts that seek to increase the value created per resources consumed by an organization. Uses being made of ABM for process improvement include business process modelling, total quality initiatives, business process reengineering; and analysis of outsourcing and shared service. The Pennzoil Production and Exploration Company (PEPCO) used ABM as a key measurement tool to identify costs by process and to support its reengineering efforts. To keep pace with lower crude and natural gas prices and slowing North American operation, PEPCO needed to find ways to reengineer existing processes to streamline and improve efficiency. ABM provided the data for PEPCO to change the cost structure of its exploration and production efforts. It achieved this by determining what resources were actually required to support its properties based on current operation. In addition, the reengineering link enabled the company to consider those same properties and determine how it could best meet its economic objectives with fewer resources through a variety of operations improvement analyses. 2. 2 BENEFIT OF ACCOUNTING BASED MANAGEMENT (ABM) ABM is used to support a broad array of management initiatives to help organizations create more value for their customers while reducing the cost of operations. Benefits derived from ABM’s use include identification of redundant costs, analysis of value-added and non-value-added costs, quantification of the costs of quality by element; and identification of customer-focused activities. Other benefits include analysis of the cost of complexity; identification of process costs and support of process analysis, measurement of the impact of reengineering efforts, better understanding of cost drivers, evaluation of manufacturing flexibility investments; and activity-based budgeting. 3. 0 ABM IMPLEMENTATION PHASES A holistic approach to ABM implementation is important to ensure that all benefit derive from the use of ABM is sustained. The implementation of Activity Based Management (ABM) consist of seven (7) step that is planning, activity analysis, activity/ product costing, documenting results, data gathering and analysis, developing a data collection and reporting system, and achieving full integration. The first step is planning. The planning phase focuses on identifying the purpose, objective, and expectations for each specific elements of the ABM total implementation. The detailed project plan should be develop which include a time line with assign responsibilities for task completion, clear definition of resources required to complete each stage of the implementation, the selection of specific individual to complete the work, and a precise denotation of the data collection methods to be employed. The second step is analyzing activities. Analysis activities include several key steps which is catalogue of specific activities and business processes, definition of outputs and output measures, value-added analysis, identification of cost drivers, and detailed specification of activity performance. The third is costing activities, product and services. Activity analysis provides basic information for constructing the ABC cost system. Developing the ABC estimates is the most mechanical part of any ABM implementation. This phase focus on identify and documenting cost tracing methodologies and core assumptions, the costing phase ties the financial reporting system to the newly developed activity and process structures of the ABM system. The development or choice of a specific software system to export, import, and accept the data used to generate the activity-based estimates is important to ensure that work can be completed at time. The other step is documenting result. The work completed, significant results, recommendations, and conclusions should all be included in the documented records of the project. This documentation serves as a crucial bridge between planning and operating an ABM system. The time spent recording past result and detailed requiring future actions serve to reinforce the learning process, communicate and access progress, and adjust the detailed implementation plans to accommodate unforeseen problems and concerns. Next is gathering and analysing data. During the planning stages of the implementations, emphasis is placed on gathering information and data to document the purpose, expectations and objective of the initiatives. Data gathering takes on more importance as the key to understanding the existing knowledge based in the organizations. To complete the activities/ product costing step, information about the consumption of resources by activities needs to be collected and analyzed. The next step is developing an on-going data collection and reporting system. The development of a cost-effective, efficient data collection and reporting system is the final aspect of a holistic ABM implementation. The information gathered during implementation provides a static snapshot of the activities, and their resource usage, at one particular point in time. There are two major stages in implementing the ongoing ABM information and reporting system that is establishing the basic data collection and analysis procedures and ongoing system maintenance. The last stage is achieving full integration. Integrating ABM with existing management practices is necessary in order to achieve its full benefits. The full integration of ABM within the fabric of the organization’s other information and management systems is complete when people in the organization embrace activity management, take ownership, and internalize it as a better way of doing business and making decisions. 4. 0 COMMON ABM PITFALLS AND SOLUTIONS Many problems may occur during the life of the project and beyond. Knowledge of these pitfalls helps an implementation team develop methods to avoid them and to deal effectively with problems as they occur. Each stage of the implementation process brings with it its own unique challenges as the following discussion suggests. Firstly is the problem during planning. During the planning phases a number of distinctive pitfalls and problem can plague the implementation efforts, including the lack of senior management responsibilities and commitment, failure to gain complete agreement on implementation objectives and lack of understanding on the kinds of financial, operational, and strategic information the organization expects. However this problem can be resolve through some ways. Among the solutions that can be applied to deal with the common pitfalls of the planning phases is by expose through senior management the potential benefits of ABM Implementation that can be done through acknowledgement of the company who already experiencing in dealing with ABM. Second is by link the initiative to key business objectives and clearly articulate how the ABM project will deliver improvement in that area. Next is during the analyzing activities. While analyzing activities, the structure of the project and the implication of its scope begin to be felt. Among the common pitfalls in this phases is the number of activities for which detail information must be gathered seems overwhelming, appear to be no significant activities, and lastly the failure to communicate to employees behind the project and its question leads to the potential for negative feelings and defense behaviors. Among the specific ways the pitfalls of the activity analysis phases can be addressed include information on how activities interrelated instead of detail data on individual task, involved employees in the selection of activities and cost drivers. Costing activities/ product and services is also one of the common pitfalls. The costing activities/ product and service phases on ABM implementation may be mechanism but it do have it own unique challenges and potential pitfalls such as activity drivers does not adequately reflect the consumption rate and pattern of their respected activities, capacity, or potential of the resources in the worksite supports work, is not defined and responsibilities and controllability of the costs is not clearly identified. Some approach that have been used in successfully ABM implementation include reconciling ABM data to the financial accounting system, avoiding allocating cost when they cannot be assigns accurately; using total cost in decision-making and process improvements efforts; and using practices capacity to assign costs to cost objects. Next is analysing data and documenting results. At this point in the ABM implementation, new information becomes available to managers at all levels of the organization. It consists of the actual information that brings with it its own unique challenges and pitfalls including managers do not take any action on the ABM information. For example, some parties are adversely affected by the ABM information and a high degree of disbelief in the new number develops. Some ways these pitfalls can be manage and require managers to justify inaction as well as actions on ABM information. This is to ensure that a large number of people are receiving and using the information, and holdings feedback sessions to gather criticisms, concepts and problems with the ABM system from affected managers. Developing ongoing data collections and reporting system is also one of the problem. While the need to create effectiveness, efficient data collection and reporting systems is essential to any ABM report. It is also a stage that having its own potential pitfalls, including no provision is made for the results updating of the ABM information, reports do not continued the information managers need or want, and unnecessary accounting terminology is used in the reports. Some ways in which an ABM implementation can plan for and overcome these data and reporting pitfalls are minimize the efforts required to reconcile data and balance report, as well as to update and maintain the system, develop and written plan for how the system will affect decision makings. Moreover, what the decisions are, how the system will help in making them, whose responsibilities they are and when they will be made will use graphic and summary future as the ordinary report, providing detailed information in an appendix or query format, and use innovative data display and users interfaces. Report that are difficult to understand are not going to be used but somehow the report that is easily readable and understand. If the report arrives not at the right time also having a little value. Furthermore is achieving full integrations. Full integration of ABM information with the existing data and reporting structure of the organization signal a mature implementation. Somehow it still having a unique challenges which can lead to the disaster in order to achieve the objectives in ABM which consist of no formal system exists for documenting suggestion for improvement in the ABM system and no one has taken ownership for the system in decision makings. Among the approach that can be used when pitfalls are plaguing a company seeking full integration. This is to ensure that system design specifications take into account technique such as benchmarking and target costing, and also transferring ownership of the system to line management. 5. 0 Conclusion After many years of experiments, successes, failures, and learning, ABM systems are proving they are here to stay. Much more than another form of accounting, ABM in best-practice firms lies at the heart of the decision-support process. Integrating ABM within the total information and management control system of the organization can lead to quantum improvements as vital links between operations and strategy, processes and customers, value and cost are defined, measured, and understood. Achieving the results requires an organization to understand and address the common pitfalls and barriers in order to success at every stage of implementation. Whether during planning, activity analysis, costing, documentation, data gathering and analysis, development of the data collection and reporting system, or achieving full integration, the ABM system must include and draw on the insights of the people who will use it. When the people using the system take ownership, the implementation is a success. Successful implementation of ABM will not look the same in every organization or follow the same path. Tailored to the unique strategy, structure, capabilities, and needs of the firm, ABM is a universally useful concept and system that can take on a multitude of shapes and uses. ABM data should meet the needs of the company’s decision makers and support their efforts to create value for all stakeholders. REFERENCES 1. Kim Langfield Smith, Helen Thorne, Ronald W. Hilton (2012), Management Accounting, 6th Edition, Mc Graw Hill. 2. CIMA July 2002, Technical Briefing – Latest Trend in Corporate Performance Measurement. 3. Drury, C. (2008), Management and Cost Accounting, 7th Edition, Chapter 21 & 22, Thomson Publishing. 4. Eldenburg, Brooks, Oliver, Vesty, Wolcott (2005), Contemporary Management Accounting. 5. www. cimaglobal. com 6. Isa, C. R. , Keong, T. Y. (2008) JIT Manufacturing And Purchasing Practices And Business Performance: An Exploratory Study, Asia-Pacific Management Accounting Journal, Vol 3(1).

First day on the new job

First Day on the New Job Many people look forward to the first day of work at a new Job. There are new people to meet, much to learn, and money to be made. While I've had other Jobs prior to starting my last Job, nothing could have prepared me for the type of work environment that I encountered when I walked In to begin my employment. The first day of my Job at a retail store was less than pleasing First I come in the store at 10:00 A. M. The manager Introduced the dally meeting In hich she talked about the goal and training of the day.She assigned me the Fitting Room Section, was alone, and the company never gave me the training about â€Å"Work in the fitting room†. The first hour was slow, but little by little, a lot of customers were on line for trying on the outfits, â€Å"Oh my God†, I didn't know what to do because I had to hang up all the clothes people didn't want to buy. and I had to assist the customers. Anyway â€Å"First is the first, the customers†. I ask the customers. â€Å"How many Items, do you have? , if the Customer had more â€Å"6† items to try on, this is not allowed Inside the section, only â€Å"6† or less.All the clothes the customers didn't want were accumulated under the rack. Suddenly a manager entered to the section and said angrily: â€Å"It's too much, it's too much†. felt nervous but then I thought â€Å"I won't mind her because I am alone†. My other co-workers werent there in that moment. I didn't like my job because I have to work standing up. The most of the people are younger than me In the store. I knew that if I had to work with these people every day t wouldn't make me feel comfortable.There would be nothing to talk about and we would have nothing in common. They would always be telling me what to do and they thought that I was incapable to do the Job maybe because of my age. I was not looking forward to working with them. The first day on my new Job was uncomfortable. I d idn't want to work with the people who were there, and I wasnt satisfied with the hours and money. They began to give me less hours and I found myself wasting more money on transportation than I was aining working there.

Music of history Essay Example | Topics and Well Written Essays - 250 words - 1

Music of history - Essay Example All potential meaning of dreams today comes from his work. The first conflict to take place in the age of electronic distributed music was the 2nd World War. This made the 2nd World War a unique situation for music and its relationship with conflict. At the time, so many people could listen to a single performance and this made music a very effective way of communication. Every culture known in the world, all people even in the most isolated in the world have some form of music. As such, music is influenced by cultural aspects which include social and economic experiences. It expresses varying emotions and ideals, played and listened to in different situations. The attitude s of the composers, players and listeners also keep on varying in different regions and times. Recording music has left professional musicians out of work due to evils like pirating in the society. One can however say recording has liberated music as thousands of songs in MP3 players can be tucked in our purses and its history is available in disks (Katz, 100). Finally, as a result of recording, one does not have to attend live concerts to know music

Supporting Regulation of E-Cigarettes Term Paper

Supporting Regulation of E-Cigarettes - Term Paper Example intaining the effect of electronic cigarette smoking in the United States, in April 2014, Food and Drug Administration proposed regulations authority over electronic cigarettes that have risen in its use. The regulation will see consumption of Electronic cigarettes not being allowed on any public sites including over one hundred cities and in many organizations (Mowry et al, 2012). This policy has several effects on ethics as discussed below. As argued by Carter and Chapman (2006), control of use electronic cigarettes on public places (any place not below twenty meters from person next to you) aims at protecting non-smokers from the health effects that come from release of infective chemicals released after tobacco combustion. In this case, it is ethics to protect the passive party from harm that may be caused by the infective chemical exposed to the environment by the smoker. As presented by Fuoco Buonanno and Vigo (2014), Electronic cigarettes battery powered gadget produces an aerosol vapors composed of nicotine, glycoland propylene. Possibility of nicotine exposure considering Electronic cigarette gadget holding, inhaling the smoke produced, any skin contact when handling the Electronic cigarette device are the major health issues associated with electronic cigarette. This effect get worse in paces associated with children’s pregnant women’s as well as nursing mothers. It un-ethical to disrupt other people’s environment as it causes body problems. The burn of electronic cigarettes in public upholds ethics by controlling the risk that could have been imposed on passive smokers. The stakeholders in manufacturing argues that the vapor produced by powered electronic cigarettes device is water vapor but the responsible health group disagrees with this claims. The vapor produced by electronic cigarette gadget contain of nicotine, glycol and propylene (Richtel, 2014) which are harmful to consumer as well as to passive smokers. Publishing such a misleading

Lance Armstrong Talks about Philosophy of Life Essay

Lance Armstrong Talks about Philosophy of Life - Essay Example My fellow world citizens, I am Lance Armstrong, the famous cyclist. The recent headlines do not allow me to claim the fame. But, I think I have all the right to introduce myself as a famous cyclist whether I have my titles or not. Even my negative publicity is linked to cycling without which I am nothing. I am not here to claim I am innocent or confess. I just want to share a few of my realizations with you. I had great plans after retirement. I wanted to do so many things after I survived cancer, after I retired after I was free from my busy schedules. But, the after came so suddenly and unexpectedly, stripping me of all my dignity. I have all the time in the world now to do whatever I want and what I do with all of it - I ride my cycle. I started to ride my cycle when I was two and continue it till now. I started to ride professionally at the age of 13. I was a swimmer before that. I got fascinated by the bike when I was 12. At that time my mother used to say "if you’re going to get anywhere, you’re going to have to do it yourself because no one is going to do it for you". I had no idea where I should go but believed winning was the only thing necessary in life. I became a bully. I started to dope. My life was driven by an unquenchable thirst to win, to win like nobody else. I do not know who put that idea into me, my coach, my victories, my fans or my family. I saw everybody around me running for something elusive. I was happy when I won. But was I satisfied? No. I was ready to do anything to establish what others cannot.

Hr proposal Research Paper Example | Topics and Well Written Essays - 500 words

Hr proposal - Research Paper Example However, this dictatorial leadership style is not suitable for an organization that needs to enhance its capabilities and reach. For growth to take place, it is important for the leadership to not simply be about control, but understand the need to allow for other members of the organization to be as responsible for the achievement of goals as the management. A centric leadership structure can take away the culture of innovation and expression from an organization resulting in significant labour turnover as well as loss of productivity, due to dissatisfaction among the workforce. The key obstacle to any change in leadership comes from the top management itself. This is due to the control factor that has been exercised by these members that a change to the structure is regarded as a loss for the company. Leaders seldom wish to forego power that allows them to hold the ultimate control in the position they hold. The factor that is missing from the perception is that leaders are primarily the visionaries of organizations, and must leave the management to the other members of the organizations. Similarly, managers must pass along responsibilities in the labour line so as to increase the sense of belonging among the workforce, by harbouring a feeling of achievement in the overall workings of the organization. In order to manage and support the change, a collaborative approach must be undertaken by the management. This signifies an increase in involvement of all employees in the structuring of processes and procedures by the management, as well as allowing for a greater degree of understanding to be created regarding the vision and objectives of the organization. By understanding the needs of the employees, and bringing an open platform of communication, the management will be able to manage the change in culture that is to be established, while also creating a medium for the resolution of any conflict

Being Assertive instead of Being Aggressive at Work, Being Proactive Essay - 1

Being Assertive instead of Being Aggressive at Work, Being Proactive in Your Career, How to Build Successful Work Teams, andNew Technology in the Workplace - Essay Example When going for a career start, it is important to understand the present day workplace. The 21st century workplace is diverse in terms of culture, race and gender; it is global. Employees must be prepared to deal with people from any part of the world confidently and without bias. One should enter a career with a positive attitude towards team work. Organizational success depends on team work and communication is the key to a good team spirit development. Career development in the world of new technology depends on one’s ability to adapt to the new technology. All individuals preparing for any career should keep the above points in mind in order to become successful professionals. Work place environment greatly affects the well being, health, productivity and motivation to work in the employees (Jones, 2001). Work place environment is a factor of the behavior of employees therefore it is up to them to maintain a healthy workplace environment. According to (Scott & Judge, 2006), the personal traits and the affective states experiences by people in organizational setups determine the quality of work place atmosphere. To play their role in contributing towards a healthy work place environment, one should enter any career after being well prepared to deal with the challenges of a work place (Jones. 2001). Self mastery, conquering control on persona; traits via personal and independent victories of self control is basic and very important if one wants to reach the level of interdependence in an organization (Covey, 1989). Assertiveness is the key to respectful survival in work place (Weinberg & Cooper, 2007). Assertiveness is sometimes confused with aggressiveness. In reality, there is a difference between the two. Aggression refers to pushing others to get what one wants, while assertiveness means to stand up for one’s rights, still respecting the

Public Policy Essay Example | Topics and Well Written Essays - 2000 words

Public Policy - Essay Example An organization called Living Well, which is funded by the National Health Service the public health system in the United Kingdom, has embraced this concept of wellness and successfully lead a great number of those suffering from HIV and AIDS through the problems resulting from the diagnoses. HIV infection care was previously managed with progressive immunosuppressant therapy, increasing ill health and the development of pre-terminal AIDS-defining infections and cancers. With the advances brought about by antiretroviral therapy since the mid 1990’s HIV infection has become a chronic condition, managed and maintained within an ability to have an elevated quality of life from those who suffered before these treatments were available. These advances have presented new challenges to those who are no longer dying of a disease but living with a chronic condition. According to the progress report developed by the United Nations General Assembly Special Session on AIDS in 2008 the United Kingdom has the United Kingdom has â€Å"a relatively low prevalence of HIV and AIDS.† (United p. 2) According to the same report as of 2006 there are 73,000 people living with HIV. This figure roughly amounts to â€Å"121 persons living with HIV per 100,000†. (United 2008 p. 2) With public healthcare available to the citizens of the United Kingdom obtaining medication and medical treatment has been accomplished with an average wait of 48 hours for a patient to obtain care. The recommended actions in the report are as follows: As the care for HIV and AIDS infected patients has been addressed in the United Kingdom, the concept of self-care has taken on a preventative aspect of the continuation of life for those working with this epidemic. These figures represent a portion of the population which must deal with a disease that has strong physical and emotional consequences. Society has designated HIV as a disease of social relevance. Those afflicted can be seen as

Genetics modification and domestications animals Essay

Genetics modification and domestications animals - Essay Example This experiment was later on repeated by Trut and his team and they found out that the hypothesis was true. However, these efforts at domestication were not without disadvantages. The changes that both Belyaev’s and the Farm Fox Experiment have brought about are very disadvantageous to the original wild fox species as well as to the tamed generations of foxes. One advantage of taming the fox species is that the physiological changes that generations of fox species undergo while being domesticated might lead to the extinction of the originally wild species of foxes. Domestication of the wild fox species does not only make the animal tamed but also causes various physiological changes in it like changes in body size, proportion, pigmentation, tail and ears (31). Although these may just seem to be minor changes as of this moment in history, such changes might prove to be less resistant to diseases and environmental conditions. Moreover, such efforts at domestication might eventua lly cause permanent changes in the fox species until such a point where all the original wild foxes were wiped out. This is not the same as evolution because there is human manipulation of the species. There must be a reason why some animals are wild and defying nature might result in the extinction of the original species. ... Moreover, new diseases might be brought along with the domesticated species as disease genes made dormant by a wild nature may eventually show up when the animal is tamed. Thus, the new domesticated species, although numerous, may not be able to survive very long. The idea that domestication brings along with it the fact that the fear response develops much later, which is 9 weeks or later instead of 6 weeks for the wild species, implies that there is a relatively longer time for the fox offspring to remain vulnerable to danger due to the absence of fear (33). The earlier fear develops in the fox species and in any other animal species, the earlier it may be able to learn to protect itself from danger. Thus, domesticated foxes tend to be more trusting of people and other animals that might cause them great harm or even death. Although the purpose of domestication is to delay the development of fear or even to get rid of it completely, fear has a great role in the survival of the anim al species. One final disadvantage of domestication of foxes is, as stated by Trut herself, â€Å"Anything that tampers with [polygenes] runs the risk of upsetting other parts of an organism’s genetic machinery† (35). As previously stated, the domestication experiment on foxes is not the same as natural evolution because there is deliberate human intervention in the manipulation of the polygenes. Any such manipulation may result in the alteration of what nature has intelligently created. The reverberations of such manipulation might result in destructive physiological changes in the fox species like immunity problems and thus eventually cause its extinction. The

Solar pawered heat pump Literature review Example | Topics and Well Written Essays - 3000 words

Solar pawered heat pump - Literature review Example Within the heat pump, solar collectors replace the air source evaporator since they possess the ability of direct expansion3. Solar powered heat pumps utilize solar energy as their main energy source. The heat pump collects energy from the surrounding air and solar radiation; this ability allows the pump to function even when solar energy is not present. Glazing helps in the prevention of heat loss in some solar heat pumps but the cooler fitted in the pump allows it to operate at temperatures lower than the surrounding air thus it does not require glazing4. The Rankine refrigeration cycle is a core part of the solar powered heat pump, which increases its performance. It works with the solar collector, which is the evaporator, and the refrigeration component expands directly in the evaporator and absorbs the solar energy. Other solar powered heat pumps come as complete packages and do not need field assembly5. The heat pump is cost-effective and can achieve the maximum thermal capacity that is required to heat water. They are good alternatives to use either domestically or for industrial use. The sun generates two major forms of energy, which under specific conditions undergo transformation to produce solar power. The conversion of light to electricity uses a method known as photovoltaics. The other form of the sun’s energy, which is heat, undergoes conversion via the concentrated solar power. It mainly employs the use of lenses and concentrates a large beam of light to a small beam. It has a parabolic trough which concentrates the light to a working fluid, which after it heats up it produces heat6. A photovoltaic cell is the device that is responsible for converting sunlight into electricity. These cells generate direct current and are installed in modules then bound to an inverter to produce the frequency for AC. Solar power has passed through time after improvement and new discoveries from its

Main functions of GO4IT Sports Essay Example for Free

Main functions of GO4IT Sports Essay * The company has a warehouse which supplies goods to shops as well as to sports teams by mail order * The company sells a wide range of sports goods in it shops this includes clothing, footwear and equipment for sports. * The shops also sell exercise equipment; however these large items are not kept in stock but are ordered from the supplier as required. * The company supplies match strips, to order, in team colours for different sports * The company supplies other team merchandise with team logo; these are supplied through a mail order service. * Sell sports trophies which can be engraved if required. * The company also supplies sports clothing in bulk to schools Different types of customers for GO4IT Sports The companys customers include: * Schools * Sports teams for all sports such as football, rugby, tennis, athletics and golf * General customers * The shops which are supplied by the companys warehouse Describe the functions of each section within the shops and Head Office, paying particular attention to Administration in shops and Human Resources in Head Office Functions of each section within the shops Administration * Each shop has a Branch Manager who has overall responsibility for the running of the shop. * The assistant manager and head of administration section report directly the branch manager. * The staff keeps account of the money taken through the EPOS terminals by comparing money received with EPOS records. * The administration staff produce and send correspondence from the shop as well as receiving correspondence. * Organise for a trophy to be engraved by contacting the local engraver. * Emailing weekly orders for goods to the warehouse * Producing confirmation purchase orders for goods and services * Checking invoices against goods received and work done and passing these to Head Office for payment Clothing sales * The clothing sales section has a clothing sales manager who the clothing sales staff and footwear sales staff report to. * Clothing Sales staff assist customers in choosing appropriate clothing and provide advice for those who wish to purchase clothing * The footwear sales staffs assist customers and provide advice for those who wish to purchase footwear. Equipment sales * The Equipment sales section has an Equipment sales manager. The general sales staff and specialist sales staff report to the Equipment sales manager. * The General sales staff operate the EPOS terminals, they scan the barcodes of every items during purchase and handing of receipts. * The Specialist sales staffs provide assistance and specialist advice and information for customers purchasing more advanced equipment. Functions within the Head Office * The Managing Director of GO4IT sports is responsible for all aspects of the day to day running of the business. The two directors which are: sales marketing director and the finance and administration director report to the managing director Sales and Marketing * The sales and marketing director is responsible for the mail order operation as well as advertising and promoting the business * A buying manager is responsible for locating the goods to be sold and negotiating contracts for their supply. * The buying manager ensures the right volume and type of goods are supplied at the right time to maximise profit. Finance and Administration * The Finance and Administration director is responsible for all other functions within the Head Office. This includes administration, Human Resources(HR) and finance * The Administration assistant, HR executive, chief accountant and ICT support executive report to the Finance and Administration director Finance * Keep records of all financial transactions on the head office server, including the income from sales for each shop and mail order, payments for goods purchased, payments for engraving contractors and staff wages. * Records are used to produce monthly and annual accounts for shareholders and Inland Revenue. * Generate VAT (value added tax) returns once a quarter for customs and excise. * Arrange for the amount due to be paid. Human Resource (HR) The functions of the HR Department are; * Staff recruitment and training * Place advertisements for staff * Send out and receive application forms * Organise interviews and provide contracts for successful applicants * Keeping standard personnel records on a database along with records of training courses attended by members of staff and any qualifications they obtain. * Determine what further training each staff member requires and how best to provide it * Book the member of staff on an external training course/ if many members require training organise for a trainer to deliver the course in house. Task1 Identify different types of supplier to the shops and warehouse and describe relationships between these suppliers and the departments/individuals within the company Warehouse Supplier What is supplied Who orders it How and when it is ordered Wholesaler Clothing and footwear Warehouse manager Order is made by fax once a month but can place special order by telephone if stocks of a particular item falls faster then expected Specialist manufacturers Sports equipment Buying Manager The buying manager negotiates contracts at the beginning of each season either by telephone or visit, for the supply of a certain quantity. Shops Supplier What is supplied Who orders it How and when it is ordered Local Engraver (external Contractor) Engraved Trophy Administration Assistant Administration Assistant telephones local engraver. The engraver collects the trophy from the shop with a confirmation purchase order detailing work the required. Warehouse Clothing and footwear Administration staff Branch manager hands an annotated stock list to Administration staff who e-mails warehouse Task 2 An analysis of the processes for recording sales in a shop and for mail order sales in Head Office. Shop Information Required * Product bar code or numerical code if bar code unreadable * Quantity bought * If sale is to be paid by credit card * If paying by cash the Amount to be tendered From where this is obtained and how it is captured * product code by barcode scanner * numerical code keyed in using a keypad * quantity keyed in by till operator * credit card yes/no keyed in The processing and calculations required * look up item in computer * display item name and price on screen * multiply price by quantity * if on sale, reduce total price by 50% * display total on screen * if credit card = yes, generate credit card receipt for signature The form and content of any output * on-screen / display message * paper till receipt * paper credit card receipt * Contains prices. items, sales items highlighted with words ON SALE, store address, time of sale, till operator name Mail Order in Head Office Information Required * Team details e.g. team name, name and address of contact person, the sport, the colour(s) and design of shirt/vest, position of logo e.g. VTL(vest top left), picture of team logo and team number * Product colour * Product quantity required * Product code * Colour code/ X is entered If a non standard colour * Size and number of colours in logo * Amount of deposit paid From where this is obtained and how it is captured * Team details from completed order form from a mail order brochure entered onto data screen on computer using input devices such as keyboard and mouse * Product colour from completed order form from a mail order brochure entered onto data screen on computer using input devices such as keyboard and mouse * Product quantity required from completed order form from a mail order brochure entered onto data screen on computer using input devices such as keyboard and mouse * Product code from completed order form from a mail order brochure entered onto data screen on computer using input devices such as keyboard and mouse * Colour code/ X is entered If a non standard colour from completed order form from a mail order brochure entered onto data screen on computer using input devices such as keyboard and mouse * Size and number of colours in logo from completed order form from a mail order brochure entered onto data screen on computer using input devices such as keyboard and mouse * Amount of deposit paid from completed order form from a mail order brochure entered onto data screen on computer using input devices such as keyboard and mouse * Team logo captured using a scanner and stand alone computer The processing and calculations required * look up item in computer * display item name and price on screen * Calculate price of embroidery by multiplying number of logos by price * multiply price by quantity * Calculate sub total if less than à ¯Ã‚ ¿Ã‚ ½100, à ¯Ã‚ ¿Ã‚ ½5 is added for postage and packaging * Calculate and add VAT to give total price The form and content of any output * on-screen / display message * Invoice * Contains prices. items, store address, store phone and fax number, date of sale, invoice number, team contact person details, sub total, VAT, total, Less deposit, total due. Task 3 Outlining the current ICT systems used by GO4IT Sports, in particular, Finance within Head Office and Administration within a Shop Administration within a shop * Each shop has a number of Electronic Point of Sales (EPOS) terminals with barcode readers and card readers. * Telephone connection to banking system * Small Local Area Network (LAN) of three computers * Laser Printer * Branch managers computer acts as a server * Dial up modem Software used includes * Word processing * Spreadsheet applications Finance within Head Office * Number of workstations * Local are network (LAN) * Single Server * Fast laser printer * Slower laser printer * Bar code reader * ISND line Software used includes * Word processing * Spreadsheet applications * Database management software * Stock control software Task 3 Analysing the purpose and operation of the main ICT systems used for sales in each shop and the ICT systems using within the warehouse Shops * Each shop has an EPOS terminal with barcode readers and card readers. Stock data is held on dedicated server connected to the EPOS terminals. * There is also a telephone connection to the banking system for authorisation of the card payments. * The barcode reader is used to scan the barcode of each item and the product code it contains is used to look the product description and price from stock database * When items are scanned total price is calculated. This includes the VAT, the system calculates the net value of the items, and all of this is printed on the receipt. * If customer pays by cash, member of staff enters the amount tendered; the EPOS terminal calculates the change due. This is printed on receipt and given to customer * If customer wishes to pay by credit or debit card the member of staff swipes the card through the card reader. The card details are checked by the banking system and if the transaction is approved an authorisation code is transmitted to the EPOS terminal. * The authorisation Code and card details and amount debited are printed on receipt which is handed to customer to sign with card and items purchased. Warehouse * Stand alone computer * Scanner * Computer controlled embroidery machine * Workstation * Laser printer * Stock control software has separate screens for incoming and outgoing goods. * All goods have a product code which is contained in a barcode. When goods arrive in the warehouse the barcode of each product is read and the quantity entered via the keyboard. * This data is used to update stock database. * For every order picked up the staff use the barcode reader to input the product code and the keyboard to enter the quantity removed from stock. These items are deducted from stock database. Task 3 Recommending and explaining improvements/ extensions to shop systems Methods for improving stock control and the re-ordering of stock, as well as integration of systems within GO4IT sports. * A dedicated server could be used instead of the branch managers computer acting as a server, if the branch managers computer crashes then that would leave the other computers stranded without a printer and no access to the internet. * ISDN connection would improve communication giving workers a faster connection to send e-mails internally. Dial up connections are not as reliable and are slower so information being sent will be limited due to connection speed of dial up. * There should be a centralised database put into place. This is where all the companys data is held in one place and the computers in the company are networked. This central database can be used by anyone within the company provided they have been given access through a password. This will be a very resourceful way of storing company data, as it will prevent the problem of data duplication. * Sales based ordering where automatic re-ordering takes place of goods from the warehouse using the sales information from the checkouts. * To increase the efficiency of communication between the supplier and GO4IT sports I would recommend the introduction of EDI (electronic data interchange); the system is similar to email and allows users to exchange invoices, delivery notes, orders and receipts over the telephone network. Security * Log in pages requiring a specific unique user name requiring a private password to track who logs on and off to restrict users Possible problems for suggested improvements * One of the problems that may arise is the finance to cover the costs for the installation of the systems in place. * Also addition of new feature will mean that staff are not familiar with it and training for staff will be required. Benefits of using new technology EDI Advantages * It is much faster, as work does not have to be printed, it is on the screen * The EDI system is easy to use and work can be sent off very easily * Information can be sent to other companies, in less then a few minutes instead of days. * The company can be linked up with their bank, suppliers and customers. * Will minimize the amount of paperwork and business can be transacted much faster and more efficiently then is possible through the normal post. Disadvantages * For EDI, computers are relied on, therefore if the systems go down; it will have a huge of affect on the company. * It is very costly for the installation of EDI * The organization has to research into which system would be best for the company Ecommerce Advantages * Majority of the work of GO4IT sports can be done just through the internet, making it much easier. * This would means a lot less people will have to be employed this will result in huge savings for the company as most transaction will be electronic. * Currently GO4IT sports uses a lot of time to get into contact with suppliers by using the telephone, which can be tedious due to the telephone being engaged; by using e-commerce orders could be automatically electronically sent straight to the suppliers. * Team contacts currently have to post the payment to the company, which is very time consuming and not very secure and with using ecommerce an electronic funds transfer could be made. * Promotion of the company can be improved as it is all online presentation of online advertising can be enhanced. * This will also enable the company to advertise their products online and also allow customers to purchase the products directly from the site using their debit/credit card. They can place the desired items in the virtual shopping trolley. The company can be fully based on the internet, making it easier for the company and also for customers. Disadvantages * A close relationship between the retailer and supplier is required in order for the system to work * Returning products online will prove to be difficult. The customer may be put off when these areas are taken into account. As the customer will question how to send the goods back to their source? Who pays for the return postage? Will the refund be paid? Will I be left with nothing? How long will it take? Compared to offline experience of returning goods to a shop and it is frustrating for the customer. * Privacy, security, payment, identity, contract. Many issues arise privacy of information, security of that information and payment details, whether or not payment details (eg credit card details) will be misused, identity theft, contract, and, whether we have one or not, what laws and legal jurisdiction apply. MIS(management information systems) For the Buying Manager I would recommend the following improvements: * MIS could produce an analysis of patterns of sales in the company * MIS would be able to identify peak production needs * What if type questions could be applied to different patterns of sales The features of the MIS system that could be used by the branch manager are: * Production costs can be based on raw material costs * MIS could be used to carry out analysis automatically * Results could be displayed in graphs which are easy to understand * Monthly graphs could be produced of price comparison with competitors goods or services resulting from regular market research. * Planning, directing, controlling and forecasting decisions. Both managers would benefit from the following points of the MIS system: * Warnings could be set if production costs exceed budget. * Warnings could be set if stocks fall below fixed level.

Business Ethics And Cross Cultural Management Commerce Essay

Business Ethics And Cross Cultural Management Commerce Essay Ethics, or more accurately, the lack of ethics, on the part of business and government leaders has lately received significant attention in the mass media and has been a topic of discussion among the public, as well as the different organizations in the world (Peppas 2002). Business ethics has gained the attention of many scholars and executives in both private and public sectors because of many unethical practices that are being reported. This includes the cases of large multinational organizations including Enron (Rashid Ibrahim 2007). This is the reason why many studies about cultural differences and business ethics have been implemented in the past years. This literature review is conducted in order to analyze and evaluate the arguments regarding the different aspects that are related with business ethics and differences in cultures. Implications of Business Ethics The concept about ethics is considered as a complex matter because it is predicated on an interchange of views regarding the belief systems of individual among the citizens of any culture (Svensson Wood 2003). The study of business ethics and its connection for the stakeholders of organizations have experienced fast growth in the past few decades. The literature about business ethics is divided on its views regarding the motivation and the cause for organizations to have their ethical dimension. The study of Harrison (2001) showed that there are two main schools of thoughts first are those who suggest that firms are operating in order to generate profit, therefore, business ethics is considered as another means of attracting the customers, while the second are those who supported some corporate conscience as well as inherent motivation for the implementation of business ethics. On the other hand, Paul (2001) considered business ethics are very subjective in nature because it is a function of time and culture therefore, the business ethics have changed, together with the cultural values and norms motivated the business ethics in the national and regional boundaries. The study of Hofstede (1983) is considered as one of the most important studies which show the differences of countries or nations in terms of cultures and values. The study showed that there are 4 vital indicators which include individualism, power distance, uncertainty avoidance and masculinity which shows great differences in the culture among different nations. The study of Vinten (1991) divided the issues of business ethics in different degree, which include international business, domestic business and professional ethics. Each level constitute for different level of some unethical activities perform by organizations and businesses. Even though, there are many studies which show importance of ethics, and even though it is being followed by different organizations, there are still many reasons and disapproval of adoption of ethics in the world of business. This is connected to the study of Stemberg (1994) which focuses on the case of rejected relativism. It stated that ethics is seen as excessively theoretical, at the same time, contradict the primary reason of any business and it is also lacking of direction in terms of harmony across the different cultures. Business Ethics and Cultural Differences One of the challenges that business ethics is facing is the impact of globalization. As a result, it is common nowadays, for business managers and employees to work with and for people from different nations and races which represents many different cultural values. It is important to consider that culture affects virtually all of the aspects of the business relationship. This is because one aspect, that of business ethics, can cause huge conflict and gross misunderstanding between individuals who do not share the same backgrounds (Sims 2006). With this, the attitudes of individual towards the business ethics may be different greatly even within one culture that trying to come to an agreement across cultures can become nearly impossible. Thus, it may be that an agreement on ethics across cultures is not even recommended (Donaldson Dunfee 1999). Furthermore, in culturally homogenous groups, there is a greater possibility that values of individual members of the team will match. Howev er, because the because of the growing number of cross-cultural organizations, it is important to focus on this subject. Business ethics can be seen as a function of culture because the evolution of culture in the environment of the business will surely affect the acceptable and unacceptable actions inside and outside the organization. Different studies across cultures have been performed in the literature of ethics on the international level such as: Jakubowski et al., 2002; Fisher et al., 2001; Seitz, 2001; and Singhapakdi et al., 1999; and the national level which include Peppas Peppas, 2000; and Fernandez-Fernandez et al., 1999 (Svensson Wood 2003). The study of Singhapakdi Rawwas (1999) shows that the business ethics are considered as essential in the international business, because the culture of individual affect their ethical decisions. It presented that there are some vital differences between the countries, thus it is important to focus on those in order to ensure success of organizations. In connection, Vinten (1998) argues that business ethics has the possibility to become a vital factor of corporate strategy and culture, thus it must be considered in internal and external ethical audit. On the other hand, the study of Hood and Longsdon (2002) showed the similarities and differences of cultural values of managers in three countries. The result showed that one of the vital components of culture is ethics. Therefore, this factor of culture survives as a possible strong influence towards the success of the organizations in the entire marketplace. Bucar Glas (2002) expand a conceptual framework for the evaluation of the cross-cultural differences in the ethical attitudes of business people that are based on the theory of social contract. The result of the study showed that prognostic of the degree of the ethical attitudes among the societies and they focus on the more delicate influence of many social institutions on the ethical attitudes of different groups within the society. On the other hand, according to Sen (1997), in the concept of the role of cultures in the m otivating norms of the behavior of business, it is important to be familiar with the compound structures of principles of business, at the same time, focuses on the wide-ranging contact of sentiments. Business Ethics Theory and Practice Gap The article of Stark (1993) presented the gap between the theory and practice in business ethics. According to Stark (1993) academic researches about business ethics failed to present useful guidance towards the managerial decision-making regarding the different ethical issues. Particularly, this applies on the added urgency that some of the most complex ethical issues which happen in the international arena. This was supported by Dean (1998) who stated that the field of business ethics must also include a service aspect if it is to be considered as the profession of business ethics. This focuses on the qualification of business ethics as profession. Thus, the question lies on the capability of the business ethics as the leading or conducting behavior in the business world, thus, it pertains on whom the field of business ethics is focusing. In addition, the international business ethics can only be deemed a profession based on its tangible and existing advantage towards the actual or real-world risks and threats. Conclusion Business ethics is a vital aspect in any organization and business. This is because it enables them to focus on planning and implementing rules and regulations, standards and policies that will be beneficial to everyone by applying what is right and what is with accordance to the law. However, because of globalization, business ethics is facing different criticism and possible problem. This is because of the fact that culture affects how an individual or group perceives one thing or situation as good or bad. Therefore, it is important to focus on the different cultural factors in order to ensure future success of business world. Annotated Bibliography Morgan, E 1998, Navigating Cross-Cultural Ethics: What Global Managers Do Right To Keep From Going Wrong, Butterworth-Heinemann. This is a textbook which shows the personal stories of managers who are running global business. It focuses on analyzing the different dilemmas that global managers are facing in terms of ethical leadership in international business. Svensson, G Wood, G 2003, The Dynamics of Business Ethics: a Function of Time and Culture Case and Models, Management Decision, vol. 41, no. 4, pp. 350 361. This is a journal which examines the construct of ethics as a whole and of the business ethics in specific manner. Furthermore, it also offers a theoretical discussion of the dynamics of ethics in the society and in the marketplace. Gannon, M Newman, K 2002, The Blackwell Handbook of Cross-Cultural Management, Wiley-Blackwell. This textbook offer an overview of the different major research perspectives about cross-cultural management and ethics, it includes theories about ethics and cultures, together with how it can be applied in the real-world. Ferrell, O C, Fraedrich, J Ferrell, L 2006, Business Ethics: Ethical Decision Making and Cases, Cengage Learning. This textbook presents complex environment where in the managers face different ethical decision making. This include how cultural differences can affect how managers and members of the company perceive changes and decisions inside the company. Weiss, J 2008, Business Ethics: A Stakeholder and Issues Management Approach, Cengage Learning. This textbook presented the different issues that are related with the business ethics. This includes information about the impact of differences in cultures among different nations working in the business environment. Katsioloudes, M Hadjidakis, S 2007, International Business: A Global Perspective, Butterworth-Heinemann. This textbook enables to present the different theories and changes going on in the business environment in international arena. This will be helpful in order to locate information which pertains on the different challenges which global managers will be facing in terms of decision-making.

VarPhen: Web Based Tool for Genotype-phenotype Association

VarPhen: Web Based Tool for Genotype-phenotype Association Elsayed Hegazy1, Mahmoud Elhefnawi1, 2 1Nile University, Giza, 12588, Egypt. 2National Research Centre, Cairo, Egypt. Abstract Personalized medicine and the highly attention of next generation sequencing increase the demand of turning the genotype data into meaningful phenotype data. VarPhen is a web based tool used to do such thing. Its written in C# code its based on using RefSeq SNPs ID as a genotype to retrieve the relevant phenotype. VarPhen use ClinVar database as the source of clinical information and phenotypes relevant to specific variant. Introduction Next generation sequencing workflows and pipelines is now available for analyze all row data from quality control and mapping to variant calling but very few tools deals with vcf file to interpret to generate a meaningful reports with the common and rare diseases. One of the biggest servers regarding this issue is ClinVar (http://www.ncbi.nlm.nih.gov/clinvar/) which provides a freely available archive of the relationships among medically important variants and phenotypes. ClinVar is a huge database for reporting human variation, interpretations of the relationship of that variation to human health and the evidence supporting each interpretation. The database is tightly coupled with dbSNP and dbVar, which maintain information about the location of variation on human assemblies. ClinVar is also based on the phenotypic descriptions maintained in MedGen (http://www.ncbi.nlm.nih.gov/medgen). Each ClinVar record represents the submitter, the variation and the phenotype. The demand of vcf interpretation to valuable knowledge and phenotype increased day by day with the increasing of personal genome demand day by day. Here we will develop web based application that able to connect to CinVar and retrieve diseases associated with each variant listed in vcf file or sample. Availability and implementation VarPhen available for use on http://www.varphen.com as a web based tool written in ASP.Net with C# code behind using NCBI Database ClinVar API as a source of phenotypes. Review of literature Knowledge is more valuable when shared. By contributing these tools to the big spectrum which is the research community and healthcare as industry, we want to increase the quality and accuracy of genetic data analysis and interpretation available to all patients, physicians and researchers. OpenSNP is a Crowdsourced Web Resource for Personal Genomics. Its based on collecting users or patients vcf files from different sources like 23andme and decodeme plus the normal vcf file then detect variants and all relevant phenotypes. CLINVITAE is a clinically observation database uses the genetic variants aggregated from public sources. It is operated and made freely available by INVITAE which is a service like ClinVar. To make CLINVITAE as informative as possible, CLINVITAE aggregate the data from multiple public databases. CLINVITAE long term goal is to facilitate the search for clinically interpreted variants by creating a single unified resource for all interpretation results. CLINVITAE want physicians and researchers to save their time when comparing variants across multiple platforms and resources, and fully utilize the available data. GWAS Central or the Human Genome Variation database of Genotype-to-Phenotype information which is a database of summary level findings from genetic association studies, both large and small. GWAS actively gather datasets from public domain projects, and encourage direct data submission from the community improving the quality and accuracy of interpretation. Genome-wide association studies (GWAS) have been successful at identifying some of the variation in traits attributable to genetics. The National Human Genome Research Institute (NHGRI) has begun aggregating results of association studies into a master GWAS catalog. Also, INTERPRETOME is a freely available and secure personal genome interpretation engine analyze vcf file into valuable knowledge for diseases from GWAS. Another database from the big company QIAGEN is The Human Gene Mutation Database represents a good trial to collect the known published gene lesions responsible for human inherited disease. Also, The Diagnostic Mutation Database (DMuDB) is a secure repository of clinical quality variant data collected from diagnostic genetics laboratories. Access to DMuDB is available by annual laboratory subscription, and must be for diagnostic purposes only. Many of databases and tools do such analysis or job but very few tools and databases are freely available or accessible by programming inside your application. Aim Developing web based application for transforming variants from vcf into knowledge by identifying which variant pathogenic and what is the associated diseases with that variant. Methods Technically this web based tool developed straight forward by using one of the most powerful web technologies which is ASP.Net web forms with C Sharp back end code. User asked to upload vcf file then file processing done by manipulating file to discard vcf header and start reading vcf data after the header. After that VarPhen only read the third column which represent the RefSeq of the variant as ClinVar input. Also VarPhen detect if the SNP is novel or not this improve the tool performance because if VarPhen found a novel variant so there no web request created to ClinVar but if the variant not novel so VarPhen create a web request to ClinVar asking for full listed information associated with this variant. After the web request processed ClinVar web response retrieved by VarPhen as XML file. VarPhen start to parse and analyze the resulted XML file. Manipulation of XML file target is extracting the phenotypes which associated with the variant of interest. VarPhen uses C# data structu re Queue which help also to improve the performance of the VarPhen web requests to ClinVar API because its based on the concept of First in first served first out. All phenotypes saved in another C# data structure which is the List data structure as a series of strings. After that its the turn of the presentation layer by populating ASP.Net grid view by the list of phenotypes as a table in the user interface. Figure 1- VarPhen flowchart Figure 1 shows the flowchart of VarPhen tool as it indicated its start with vcf file the check if variant is novel or not. No web request created in case of variant novel. API calling starts only with known variants to retrieve the XML file containing the phenotype data. Conclusion VarPhen is one of the easiest ways to know what phenotypes associated with a specific vcf file is. VarPhen target users with no programming experience. No registration required to use it. So simple by its user friendly interface. Renewable Energy in the UK: Government Role Renewable Energy in the UK: Government Role UK Renewable Energy: Electricity Generation and the governments role in driving CO2 reductions. Business Management EXECUTIVE SUMMARY This dissertation will mainly concentrate on UKs efforts to increase renewables contribution to electricity generation in the UK, which are part of a broader range of government strategies to reduce CO2 to meet global concerns and international obligations. It will also examine the forces driving the development of renewable energy market in the UK, as well as the overview of the governments role in driving CO2 reductions. The governments strategy on renewables includes several different elements, each attacking the problem from a different angle: mandatory regulation, information and education, technology RD support, and establishment of market-based mechanisms. The main findings presented will be based mainly on the literature review, expert opinions and future forecasts. A review of recent literature on this topic highlights the risk of failure due to failure of coordination among the many initiatives and government bodies involved, and the dangers of insufficient data in measuring progress. Also, they reveal the practical limitations of reliance on renewable to fulfill future electricity generation needs. The first part of the main analysis will provide an overview of the renewable energy market in the UK; it will include a summary of the current renewable energy policy and the main instruments which act as a driving forces for the development of renewables in the UK, as well as electricity market overview; second part would specifically concentrate on evaluation of whether the policies and targets set by government are efficient and achievable, the conclusion will summarize the findings and elaborate on future prospects for the renewable energy market in the UK. The available data indicates that the UK is already falling behind on its original plans for the uptake of renewable. However, government policy suggests growing awareness of the limitations of most renewables; and a consequent shift in focus away from renewables towards easier ‘bigger solutions such as nuclear power and carbon sequestration for coal-fired power stations. CHAPTER 1 1.1 INTRODUCTION A sustainable energy future is possible, but only if we act urgently and decisively to promote, develop and deploy a full mix of energy technologies We have the means, now we need the will†¦Ã¢â‚¬  Claude Mandil, International Energy Agency (IEA) In the 21st century, there has been a significant increase in energy demand due to factors such as population growth and changes in our lifestyle. According to the International Energy Agency (IEA) today 86.5 % of total worldwide energy consumption is generated from fossil fuels such as natural gas, oil and coal; which are said to be non-renewable, and are the main cause for increase in green house gases and carbon dioxide emitted into the atmosphere. According to the Intergovernmental Panel on Climate Change (IPCC), 2007, rising carbon dioxide (CO2) levels are the primary cause of global warming since 1950, and are expected to rise due to ongoing burning of fossil fuels and land-use change. As the worlds fossil fuels continue to diminish at an alarming rate, and global energy demand is forecasted to increase by 60% over the next 25 years (G8 Summit, 2005), alternative forms of energy must be developed that are economically cost effective, environmentally friendly, and easily harness ed. The development of renewable energy sources as a solution to these problems is expected to play a major role in the future energy supply and has developed a considerable interest within national government policies, environmental groups and the private sector. The term ‘renewable energy can be defined as â€Å"energy that is derived from natural processes that are replenished constantly† (Energy Statistics, 2004). The renewable energy sources are also covered by Europes climate change and energy policy. In March 2007, the European Council set a target of 20 percent of the total EU energy consumption to be generated from renewables by 2020. The policy also commits the EU Member States to reduce greenhouse gas emissions by 20 percent by 2020 and by 30 percent globally (The EC White Paper, 2007 (BERR)). According to BERR renewable energy is an integral part of the UK Governments longer-term aim of reducing CO2 emissions by 60% by 2050. The Government has set targets of reducing CO2 emissions by 20% by 2010 and 10% of electricity supply from renewable energy by 2010 (Digest of UK Energy Statistics, 2007). This raises the main questions addressed in this dissertation: Can the UK expect to meet and exceed the existing targets? What measure will be required to realize this potential and to encourage further investment in renewables? Despite the fact that renewables are seen by many policy-makers as a solution for improving energy security and saving the environment, there is still some uncertainty whether renewables could compete with conventional energy sources. Supportive policies and heavy investments are still needed to promote further development and deployment of renewables in energy markets. The establishment of new renewable energy technologies and their efficiency will depend on the costs and effectiveness. As a result, in order to promote renewable energy technology into the market there is a strong need to identify and analyse the policies which have a direct effect on technology and market development. 1.2 Renewable energy in the UK The United Kingdom is one of the worlds most globalized countries with the second largest economy in Europe and a population of 60 million. The UK currently contributes about 2 percent to global emissions, which, according to the Intergovernmental Panel on Climate Change, were estimated to be 38 billion tones carbon dioxide in 2004. UK energy industries are the main contributors to UK greenhouse gas emissions; according to statistics CO2 accounted for about 85 per cent of the UKs greenhouse gas emissions in 2006. In order to reduce emissions, the 2007 UK Energy White Paper sets out an objective to cut the UKs carbon emissions by 60% by 2050, with real progress by 2020. One way of achieving those targets would be by generating our energy from sources that produce very low or zero levels of greenhouse gases such as renewable energy sources. Renewable energy is â€Å"an integral part of the Governments strategy for reducing carbon emissions as renewable energy resources produce very li ttle carbon or other greenhouse gases†. (Commission, 2006) In 2006, about 75 percent of UK electricity was generated from fossil fuels, about 19 percent from nuclear power, and the remaining 4 percent from other renewables (Digest of UK Energy Statistics (DUKES), 2007). The UK has one of the most suitable markets for the development of renewable sources of energy due to its geographic location; especially in wind, wave and tidal energy. However, the UK is also rich in fossil fuels and until the climate change issue became evident the successive governments have neglected renewable energy as an alternative source of our main energy supply. The UK Government initially started to show support for development of renewable energy sources in 1990, when renewables became a part of the so-called non-fossil fuel obligation (NFFO), originally set up to protect nuclear power. The issue of climate change and high levels of greenhouse gases has given a new drive to the development of renewable energy in the UK. As part of the Climate Change Programme, in June 2000 the UK government replaced NFFO by the Renewables Obligation (RO) in England and Wales with the main aims to encourage further the development of the UK renewable energy industry and to achieve a 10 percent share of renewables in electricity generation by 2010 (Environmental Policy Integration). Overall the renewable energy contribution is increasing. Total electricity generation from renewables in 2006 amounted to 18,133 GWh, an increase of 1,263 GWh (+7 ½ per cent) on 2005. The main contributors to this substantial increase were 1,072 GWh from onshore wind (+43 per cent), 248 GWh (+62 per cent) from offshore wind 134 GWh (+3 per cent) from landfill gas and 119 GWh (+12 per cent) from municipal solid waste combustion (UK Electricity Statistics,2007). One of the other main drivers for the development of alternative energy sources in the UK aside from climate change issues is the security of energy supply. The UK continues to heavily rely on the diminishing sources of fossil fuels, such as coal, gas and oil, which are increasingly sourced in geopolitically unreliable areas, such as Venezuela, Nigeria and Russia. According to the UK Energy Statistics 12 percent of the UKs gas supply came from gas imports (Digest of UK Energy Statistics (DUKES), 2007). Therefore further development of alternative energy sources in the UK will reduce the amount of imported fossil fuels, as well as have a key role in resolving the climate change issue. In order to maintain the UKs energy supply and to achieve the carbon dioxide targets set in the Kyoto Protocol under which the UK has committed itself to the reduction of greenhouse gas emissions by 12.5 percent by 2012 (Sustainable Development Indicators in Your Pocket, 2007), as well as longer term goal set out in Energy White Paper to reduce carbon dioxide emissions by 60 percent by 2050, it is vital to sustain further development of energy sources that produce low or zero levels of greenhouse gases, such as renewable energy. Figure 1, shows the Kyoto target and CO2 emissions, 1990 to 2012. Figure 1: Defra, BERR, â€Å"Sustainable Development Indicators in Your Pocket†, 2007 The Governments policies together with the White Paper made proposals to help increase the sources of renewable energy in the UK. The initial proposals set out in the Energy White Paper 2007, concentrate on three main areas: Electricity generation, by strengthening and modifying the Renewables Obligation, by reforming the planning system and by removing barriers to the growth of decentralised electricity generation; heat, by publishing a Biomass Strategy which identifies opportunities for increasing the use of renewables in energy production and by announcing further work to develop a more strategic approach to heat; and Transport, by requiring through The Renewable Transport Fuel Obligation Programme (RTFO) that an increasing proportion of our transport fuel should come from renewable sources. (Energy White Paper , 2007) According to the recent study undertaken by the Poyry Energy (Oxford) LTD, by 2020, renewable energy supply is expected to account for around 12 percent of EU total energy demand, where 59 percent of this volume will come from electricity generation, 32 percent from renewable heat and 9 percent from transport (Compliance costs for meeting the 20% renewable energy target in 2020., 2008) This paper will mainly concentrate on electricity generation through renewable energy sources, as consistency of electricity supply is fundamental to a robust UK economy, and renewables appear to be a suitable solution to improve security of electricity supply in the UK. The UK Government has set a target in order to promote the generation of electricity from renewable sources, by 2010, 10% of UK electricity should come from renewable sources (BERR, UK). The costs of electricity production from renewable energy sources presented in the figure below demonstrate that generation costs depend on the resource conditions in different countries or regions, particularly the EU Member States (Compliance costs for meeting the 20% renewable energy target in 2020, 2008). Therefore, in order to establish and sustain the competitiveness of renewable energy sources it is essential to analyse whether renewable energy technologies can compete with conventional sources. Figure 2: Electricity generation cost of renewable energy technologies (EU Commission 2005: 24, Support of electricity from RE sources). To support the new energy strategy there was a significant development to the UK Renewables Policy, the government has established key elements such as Renewables Obligation, which is driving force for the investment and consumer interest in renewables and it does so by obliging electricity suppliers to source a certain percentage of electricity from renewable sources. It has also launched strategies which allow UK to identify its main strengths and to develop world-leading capabilities in renewable energy sector. The main drivers of UK Renewable Energy Policy include: Renewable Obligation (RO) The RO is the main support scheme for renewable electricity projects in the UK. It places an obligation on UK suppliers of electricity to source an increasing proportion of their electricity from renewable sources. Suppliers are required to produce evidence of their compliance with this obligation to the Office of Gas and Electricity Markets (Ofgem). Evidence can be via certificates, referred to as Renewable Obligations Certificates (Renewable Obligation, 2008). UK renewable electricity has increased considerably since the introduction of RO. In 2006 electricity supplied from RO eligible sources stood at around 4% of the UKs total electricity, up from 1.8% in 2002 (Energy White Paper , 2007). Climate Change Levy (CCL) Exemption The Climate Change Levy (CCL) is â€Å"an environmental tax levied on the supply of certain taxable commodities, for example electricity, gas and coal, and charged by energy suppliers to final business consumers. Domestic, and most charitable, consumers do not pay CCL (Microgeneration and the Climate Change Levy, 2007). In order to support further development of renewables and to encourage consumers to use environmentally friendly sources of energy, renewable electricity supplied to non-domestic consumers is exempt from CCL. Research Development Programme The Government has constantly introduced programmes for renewable energy sources to remove obstacles which stood in the way of the development of renewables by furthering research and gathering information as well as assist industrial activities in the UK. Such programmes support the Renewable Obligation and the exempt renewable from Climate Change Levy. The programmes will also require cooperation with in the industry between the government and environmental organisations to maintain a steady approach to the growth of the renewable energy sources in the market. The programmes also set out plans to address the key issues together, with the concentration divided between technology development as well as non-technological issues, such as raising finance and obtaining planning permission. Each technology is set to be tested though several stages, which include assessment, RD, demonstration and market entry, full-scale industrialization and competition (Challenges Ahead for UK Renewable Energy Program, 2007). Strategies for individual technology programmes also include this operation at the different stages of technology development. An exit strategy will also contribute to the competitiveness of the industry without creating a subsidy. Green trading can play a major part in electricity generation strategy to move to a system of renewables which operates strictly in the commercial market. The Government will carry out several actions together with the industry in order to encourage the development of renewable technologies in the UK, such actions include technological and environmental assessment in addition to resource assessment ;demonstration; the industrialisation of the market; removing legal and administrative obstacles; dealing with planning and development control issues; promoting research and marketing and education. The set priorities for the development of renewable technologies depend on their cost effectiveness and the amount of greenhouse gas emissions that can be reduced on different timescales. The priorities for the development of the renewable energy sources are set in time scales and include: Near Term includes most competitive renewable technologies in the UK. (Geothermal (heating and cooling),waste and some biomass residues, landfill gas, onshore wind, hydro, passive solar) Medium Term (by the year 2010) includes renewables that show maximum contribution by 2010, as well as assist to achieve the target of 10 percent.(Some biomass residues, energy crops, offshore wind) Longer Term (after 2010) includes renewable technologies that show longer term potential under the RD programme. (Fuel cells, photovoltaics, wave) Very Long Term (after 2050) includes renewable technologies which at this stage are only worth pursuing through the basic research. (Tidal barrage, hydrogen, ocean thermal currents) (UK Renewable Eneegy Policy , 2007) The Department of Trade and Industry will divide the budget allocated for the development of renewables according to the priorities table set above, particularly between the short, medium and longer term periods. The renewable technologies which are included in short and medium term will benefit from the market simulation under the Renewable Obligation. 1.3 main aim: The mixture of the issues introduced briefly in the first Chapter leads to the overall aim of investigating the governments role in achieving the targets set and through analyzing the market and the economic forecasts concluding whether these targets are achievable. Following chapter will review the existing literature that has investigated UK Renewable Market and Policies, critically evaluated the UK performance in renewables sector and consist of relevant data in order to set out the specific objectives for this study. United Kingdom has one of the most suitable potential markets for the development of renewable energy sources and could act as a leading example for the rest of the world, but the main question remains whether the UK will adopt the right approach to support the new technologies or is it just an ambitious set of targets based on wrong evaluations? CHAPTER 2 LITERATURE REVIEW 2.1 Global Perspective Today, the rising issue of climate change can be identified as â€Å"the biggest challenge facing humanity† (International Socialist Group, 2006). The UK Prime Minister has said climate change is â€Å"probably, long-term the single most important issue we face as a global community†. The Intergovernmental Panel on Climate Change (IPCC) has concluded that â€Å"global carbon dioxide (CO2) emissions must be reduced at least 70 percent over the next 100 years to stabilize atmospheric CO2 concentrations† Considerable technical change will be needed to maintain growth in economy combined with large CO2 emission reductions at a cost as low as possible (Grubb, 1997), however the timeframe is not clear as many ways lead to certain CO2 stabilization levels which correspond to fixed increasing amounts of CO2 that can be released during the target year. Furthermore, economic arguments were raised favoring deferred emission abatement pathways (Wigley, 1996). There is a possibility that unexpected political objectives may trigger the need of short-term investments in long life capital stock, this leads to high costs due to the early retirement of long life capital stock units. Additionally, there is a high risk of only focusing on short-term emission reduction targets while creating technical change policies in relation to climate change which may result in a framework unable to achieve long-term future targets (Sande ´n, 2005). The increasing concerns of climate change has played one of the key roles in supporting the development of renewable energy sources, which are environmentally friendly and impose low or zero carbon emissions released into the atmosphere. In order to sustain the development of renewables it is essential to meet the stabilization scenario for carbon dioxide reduction and show that they can be competitive in cost with energy from other sources (Houghton, 2004, p.306). Houghton also stated that â€Å"under some circumstances renewable energy sources are already competitive in cost (e.g. local sources of energy), however where there is a direct competition with fossil fuel energy from oil and gas, many renewable energies at present compete only marginally†. Conversely, fossil fuels such as oil, coal and gas have limited resources and â€Å"at some time between 2010-2020 the worlds supply of oil and gas will fall below the level required to meet international supply† (Oil and gas running out much faster than expected, 2003). As the result the costs of fossil fuels will increase which will unveil the opportunity for renewable energy sources to compete more easily (Houghton, 2004, p.306). A recent report from the UN environment programme said â€Å"investment in renewables such as wind, solar and biomass jumped 43% last year and may be about to increase by much more substantial amounts†. It also predicted that renewable energy sources could supply approximately a quarter of the worlds electricity by 2030. This fast development of renewable energy sources occurred as a result of rising demand for energy, security of energy supplies and the environmental and the dangers associated with the burning of fossil fuels (Sawin, 2004, p.5). The additional drivers for the rapid expansion of renewables incorporate the political support for renewable energy around the world, dramatic cost reductions and significant technology advances (Sawin, 2004, p.5). However, Karl Mallon in his book â€Å"Renewable Energy Policy and Politics: A Handbook for Decision-Making† has set out several challenges which can affect the development of renewable energy sources. Mallon mentioned that renewable projects usually have a long lifetime (20 years or more), but the investment and the main industrial activity occurs at the beginning. Therefore in order for investors to get a return on their investment, the developers on their end will try to make the projects as long as possible and try to establish capacity as early as possible in the scheme to yield the maximum return time (Mallon, 2007). As a result, generation schemes with targets that run less than 20 years will create a market with increasing activity and a massive industry growth for the first few years, and once a capacity meeting the long term target is in place downturn of activity will take place (Mallon, 2007). Mallon also stated that a â€Å"boom-bust† activity cycle is terr ibly inefficient form of industry development; if targets are used they must be dynamic to provide a constant but steady pull on industry. Another challenge which faces the development of renewables is the governments concentration on the economic side, namely where â€Å"the desire for economic certainty overrides the objectives of industry development or climate mitigation† (Mallon, 2007). Furthermore, according to Mallon, effective climate mitigation will require not less than 50-100 years transition to zero-emissions, therefore the schemes with deadlines ending 2010-2015 will make no contribution to solve in the climate change problem. Such schemes only provide economic certainty and tell investors that this is only a short term engagement rather than a long term, ignoring the fact that the prices of renewables and conventional energy change all the time. Finally, Mallon emphasized on the fact that â€Å"it is important to recognize that renewable energy policy consists not just of a driver but rather comprises a complete framework, ignoring or overlooking parts of that framework will undermine the entire vision†. 2.2 UK Perspective The energy policy of the United Kingdom fully supports targets for carbon dioxide emissions and is committed to achieve mandatory 60 percent cut in the UKs carbon emissions by 2050 (Carbon Abatement Technology for Fossil Fuels, 2005). The current interest in renewable energy in the UK reflects the global view in relation to the shortage of the existing energy sources and the necessity of finding alternative energy supplies to meet the future energy demand. The need for securing energy sources as an alternative to the current energy sources, mainly fossil fuels, lies in the uncertainty of such fuels which is diminishing over the years. This is particularly pertinent to the UK as it is estimated that by 2020 the UK could be importing 90% of its gas (which currently produces 41% of energy consumed) (DTI 2006). Additionally, the rising concerns over global warming and climate change also played a major role in ‘shedding the light on renewable energy sources. By 2050, global energy demand could double as populations rise and developing countries expand their economies (World Energy Organization, 2008). The UK Government started to tackle such concerns in 1999 when it introduces its first strategy â€Å"to help deliver a better quality of life through sustainable development† (Tony Blair, The UK Government Sustainable Development Strategy, March 2005). The Governments 2003 Energy White Paper sets a direction towards achieving low carbon economy, by attempting to resolve the issue on domestic basis first and to influence the major players in the global community to follow the same footsteps. The UK Government has committed itself to cut down greenhouse gas emissions, as mentioned above the government; according to its 2003 Energy White Paper, declared that its mission is to move to a low carbon economy and set out its target that by the year 2050 carbon dioxide emissions will be reduced by 60 percent in addition to the Kyoto Protocol target of reducing greenhouse gas emissions by 12.5 percent by the year 2012, and the ambitious national goal of reducing carbon dioxide emissions by 20 percent below the 1990 levels by the year 2010 (The UK Government Sustainable Development Strategy, 2005). However, the UKs CO2 emissions rose in the period 2002-04 (levels in 2004 showing a 1.5% increase over 2003) (DTI 2005a). These issues are arising at a time when large numbers of the UKs coal and nuclear-fired power stations are also reaching decommissioning age. This presents the UK with an opportunity to re-structure the fuels in its energy mix. According to the British Wind Energy (BWEA) the UK could face some challenges in meeting the renewable energy target of 20 percent by 2020 if it increases the amount of electricity generated under its Renewable Obligation, but puts on hold â€Å"financial penalties for utilities that help fund the program at 2015 levels† (Challenges Ahead for UK Renewable Energy Program, 2007). The BWEA Chief Executive Maria McCaffery has commented on reform proposal: The RO has been highly successful in bringing forward the cheapest renewables: onshore wind, landfill gas and biomass co-firing. The Governments plan to band the RO could allow more technologies to share in this success, particularly offshore wind but this cannot be at the expense of onshore winds current strong growth. Accommodating the more expensive technologies whilst trying to get to a 20% target in 2020 using the same amount of money as a 15% goal is like trying to extract a quart from a pint pot. It just doesnt add up. E ssentially, said BWEA, â€Å"the government is attempting to get a third more renewable power with a mix that includes significant quantities of technologies that are not economic under the current system for the same amount of money† (Challenges Ahead for UK Renewable Energy Program, 2007). John Loughhead, the Executive Director of the  UK Energy Research Centre  (UKERC)  said: Achieving these targets will be challenging, since the UK currently obtains less that 2% of its energy from renewable sources. It is probable that electricity production will have to bear a disproportionate share and initial estimates from the European Commission and others suggest it may need to produce about 40% of all electricity from renewable sources by 2020 if the overall targets are to be met. Additionally, the recent study â€Å"Renewable electricity generation technologies†, January 2008, issued by Institute of Physics (IOP) has outlined further barriers to the development of renewable energy sources. According to the study, one of the main challenges facing the renewables is â€Å"the liberalisation of the UK energy market, the current price of electricity is so low that it is not economically viable to develop and introduce new generating technologies to the market, unless they can be developed at a low cost and can provide electricity predictably at competitive wholesale prices† (Renewable electricity generation technologies, 2008) 2.3 UK Renewable Policy Targets Karl Mannon regards the renewable energy policy as a framework rather a single driver and emphasized that all the parts forming this framework must operate jointly in order for us to achieve the highest benefit of this policy (Mannon, 2007). As to the influence such policies may have on the market, Mannon added that there are unknown factors in these policies which can affect the size of the market, the prices paid for renewable energy or the duration of the scheme. Some of the factors which control the growth of the market include: the level of support, the duration of support eligibility, the duration of support schemes and the quantity of renewables required under the scheme. (Mannon, 2007, p.37) However, Adrian Smith in his report â€Å"Multi-level governance: Towards an analysis of renewable energy governance in the English regions†, December 2006, has identified challenges for governance in promotion of renewable energy systems. Smith, 2006, has outlined that â€Å"governments policy objective of transforming existing energy systems into ones with greater renewable energy content requires coordinated efforts and changes amongst many different actors, institutions and artifacts. Renewable energy systems are complex, and their construction is far from straightforward. It is consequently difficult to direct them into being exclusively through hierarchical government measures like planning† (Smith, 2006). John Sauven, the Executive Director of Greenpeace UK, in his article â€Å"Its rip-off Britain, even when it comes to climate change†, October 2007, has stated that the targets set by Renewable Obligation which were set for electricity suppliers have all been missed and â€Å"the governments own projections show that the final target of just 15 percent in 2015 will also be missed†. Additionally, Dave Toke, in his academic paper, has concluded that â€Å"RO is relatively inflexible in that it effectively sets a single level of payments for all renewable-energy generators, which is relatively generous for onshore wind power, barely sufficient (even with capital grant supplements) for offshore wind power, and not enough for much else. The target of supplying 10% of UK electricity from renewables by 2010 is not likely to be achieved some 7% is a more likely level† (Toke, 2005). Toke, D., also noted that â€Å"the more ambitious the targets are, the more expensive w ill be the incentives (or penalties) needed to ensure compliance with these targets†. The analysis of renewable energy policy carried out by the Carbon Trust, â€Å"Policy Framework for renewables†, July 2006, states that â€Å"overall, the existing renewable energy policy suffers from inefficiencies, resulting in a unit cost of renewable energy to consumers that is higher than necessary given the current technology cost†, as well as â€Å"given the renewable and carbon reduction targets and the 2015 gap, diversity of investment in renewable energy is needed†. The UK policies are not created to determine what a sustainable energy system i