PM-What’s happened to my paradigms??
I began studying toward my designation a little over 2 years ago. At the time I was only looking to complete a certificate program and begin working. I decided to complete the next programs as they came along because I found that I had an aptitude for the area of study. One funny thing that I would like to note is that I deliberately chose my field of study to stay away from the IT field. This is where I think that I had a big change in my paradigms.
Before starting the ACIT program I was the first person to admit that I am not the greatest when it comes to computers or technology. I had always felt that because it was one of my weaknesses that staying clear of classes that were related to the subject was the best thing to do. After having completed this program I am certain that having the knowledge of these areas is essential for success in the workplace. Although I may still not be the best at IT, I have a strong enough background to communicate my needs when it comes to technology, or even help others when they are struggling.
I have also felt many changes in my personal life since beginning my studies. I feel that I have matured a lot and my view on what I want in life has changed. I feel that I have a bigger impact on where I will go and what I will accomplish. I have seen what I am capable of when I put effort into what I do, and I have also seen what the outcome is when I don’t. Two years ago I felt that life was taking me where it wanted me to go and now I have realized that my direction my life takes is directly dependent on the things that I do and how I do them. I am happy to say that I am more empowered, part of which I attribute to the knowledge that I’ve gained, the other part is attributed to getting to know myself better and having a better sense of what I am capable of.
Thursday, November 8, 2007
Saturday, October 13, 2007
PM- Week 2
Models and Methodologies- Activity 5- Organizational structures
There are so many different structures because they drive the way in which business is done. Everyone has a different view as to which structure will be the best fit for a business and the answer will also be different for each type of industry. There are many factors to consider when developing the structure of an organization such as size of the company, if it is in one geographic area or divided into separate regions. There is not one structure that will serve the needs of every company. It does not make sense for a small company with three or four employees to have a tall vertical complexity in the same way that a large corporation cannot have a flat structure. A company that operates its business in one geographic region may choose to have centralized decision making and run effectively. If a company were to operate across many regions it is necessary for decision making to be decentralized at least to an extent. Otherwise there would be a lot of time wasted having every single decision approved by one person.
It is possible for the structure of a business to impede its performance. If the structure is too mechanistic there could be problems with communication and sharing of information throughout the company. This kind of structure could cause employees to become bored with repetitive tasks and productivity could go down.
If there is not enough structure it could cause the business to be too disorganized and there would be shirking among employees. Another problem with this kind of structure is that it would be difficult for employees to know what their duties are. It really depends on the business because an organic structure can promote innovation in a company because it allows employees to think outside the box and come up with ideas that they might not have thought of if they were working in a mechanistic structure.
I have experienced first hand the ways in which the structure of an organization can affect performance. When I began working at my current job, the structure of the organization was very organic. Employee’s schedules were basically whenever they wanted to go, and there was little accountability for the work that needed to be done. This type of structure was not working at all. There was no work being done in the office because the “flexibility” was being taken advantage of. The work ethic among employees was very poor. Presently, there are many changes being made to the structure of the organization. In the little time frame that has passed since the changes began I can see a big improvement with productivity in the company and employees are enjoying their work more.
The ideal structure for me would be one with a moderate level of formalization and fairly decentralized decision making. I feel that I would work the best in an organization which is a median between mechanistic and organic structures.
One type of structure that I feel would be very effective is a networked or virtual structure. I’m not sure that I would like to work in this type of organization, but I think that the use of independent contractors working together will have a greater possibility of success. This is because there is competition for the contracts being negotiated. Each contractor will work hard in their respective areas with the hope of winning more contracts in the future. It is in the best interest of the contractor to work well because it will bring them economic benefit. If the contractor does not work efficiently they can be easily replaced.
References
Course Notes Topic 2.3
http://www.sbea.mtu.edu/smgoltz/ba3700/OrgStructure.html
http://en.wikipedia.org/wiki/Organizational_structure
http://choo.fis.utoronto.ca/FIS/Courses/LIS1230/LIS1230sharma/od2.htm
There are so many different structures because they drive the way in which business is done. Everyone has a different view as to which structure will be the best fit for a business and the answer will also be different for each type of industry. There are many factors to consider when developing the structure of an organization such as size of the company, if it is in one geographic area or divided into separate regions. There is not one structure that will serve the needs of every company. It does not make sense for a small company with three or four employees to have a tall vertical complexity in the same way that a large corporation cannot have a flat structure. A company that operates its business in one geographic region may choose to have centralized decision making and run effectively. If a company were to operate across many regions it is necessary for decision making to be decentralized at least to an extent. Otherwise there would be a lot of time wasted having every single decision approved by one person.
It is possible for the structure of a business to impede its performance. If the structure is too mechanistic there could be problems with communication and sharing of information throughout the company. This kind of structure could cause employees to become bored with repetitive tasks and productivity could go down.
If there is not enough structure it could cause the business to be too disorganized and there would be shirking among employees. Another problem with this kind of structure is that it would be difficult for employees to know what their duties are. It really depends on the business because an organic structure can promote innovation in a company because it allows employees to think outside the box and come up with ideas that they might not have thought of if they were working in a mechanistic structure.
I have experienced first hand the ways in which the structure of an organization can affect performance. When I began working at my current job, the structure of the organization was very organic. Employee’s schedules were basically whenever they wanted to go, and there was little accountability for the work that needed to be done. This type of structure was not working at all. There was no work being done in the office because the “flexibility” was being taken advantage of. The work ethic among employees was very poor. Presently, there are many changes being made to the structure of the organization. In the little time frame that has passed since the changes began I can see a big improvement with productivity in the company and employees are enjoying their work more.
The ideal structure for me would be one with a moderate level of formalization and fairly decentralized decision making. I feel that I would work the best in an organization which is a median between mechanistic and organic structures.
One type of structure that I feel would be very effective is a networked or virtual structure. I’m not sure that I would like to work in this type of organization, but I think that the use of independent contractors working together will have a greater possibility of success. This is because there is competition for the contracts being negotiated. Each contractor will work hard in their respective areas with the hope of winning more contracts in the future. It is in the best interest of the contractor to work well because it will bring them economic benefit. If the contractor does not work efficiently they can be easily replaced.
References
Course Notes Topic 2.3
http://www.sbea.mtu.edu/smgoltz/ba3700/OrgStructure.html
http://en.wikipedia.org/wiki/Organizational_structure
http://choo.fis.utoronto.ca/FIS/Courses/LIS1230/LIS1230sharma/od2.htm
BPI-Week 2
Business Process Reengineering: Activity 1-Using Performance Measures
A balanced scorecard is a performance measure that looks at a company from four different perspectives. It is different from most performance measures that focus primarily on the financial position of the company. The balanced scorecard evaluates: Financial, Customer, Business Processes, and Learning and Growth. It takes into consideration all of these factors and measures the company’s effectiveness in these areas. A company can use a balanced scorecard to obtain input from customers to see how the company is doing in terms of customer service. With these results the company can then take the appropriate measures to meet the customer’s needs. The same can be done with employees in terms of business processes. An employee doing the work will have an idea of what can be done to improve the processes if there are any problems.
The balanced scorecard is an excellent measure when you are trying to reach long term goals for the company. When the information from all four areas is incorporated it can be analyzed to see how the company will do in the future. A company may be doing well financially in the short term, but if the other areas are not taken into consideration, the company could overlook factors that will be detrimental for the company’s profits in the future. For example if the company has a good product but has poor customer service, it will not be able to keep customers. Also if the company does not learn continually to keep up with trends, their product may become useless without the company noticing in time, which could lead to huge losses.
For the balanced scorecard to be a management system rather than just a performance measure, the company must look at their long-term vision. The management of the company must effectively communicate the vision for the company to all levels of the company. If the vision and strategy of the company is not understood by its staff then they won’t know what they are working to achieve.
When performance measures are used as a means of determining an employee’s wages it must be done in a cautious manner. It may cause an employee to act unethically in order to achieve the highest pay possible. Take for instance the example of a manager whose bonus is based on the company’s net income for the year. The manager might act unethically and manipulate financial information to get the biggest bonus. If there is a minimum income that the company must make in a year and that goal has not been met the manager may do the same in order to protect his/her job.
Performance measures can influence the behaviour of employees. For instance if an employee was watched to measure their performance he/she might feel that they company does have confidence that they are doing their job well. This might cause resentment toward the company and affect the individual’s work ethic.
References:
Course Notes Topic 2.2
http://www.balancedscorecard.org/basics/bsc1.html
A balanced scorecard is a performance measure that looks at a company from four different perspectives. It is different from most performance measures that focus primarily on the financial position of the company. The balanced scorecard evaluates: Financial, Customer, Business Processes, and Learning and Growth. It takes into consideration all of these factors and measures the company’s effectiveness in these areas. A company can use a balanced scorecard to obtain input from customers to see how the company is doing in terms of customer service. With these results the company can then take the appropriate measures to meet the customer’s needs. The same can be done with employees in terms of business processes. An employee doing the work will have an idea of what can be done to improve the processes if there are any problems.
The balanced scorecard is an excellent measure when you are trying to reach long term goals for the company. When the information from all four areas is incorporated it can be analyzed to see how the company will do in the future. A company may be doing well financially in the short term, but if the other areas are not taken into consideration, the company could overlook factors that will be detrimental for the company’s profits in the future. For example if the company has a good product but has poor customer service, it will not be able to keep customers. Also if the company does not learn continually to keep up with trends, their product may become useless without the company noticing in time, which could lead to huge losses.
For the balanced scorecard to be a management system rather than just a performance measure, the company must look at their long-term vision. The management of the company must effectively communicate the vision for the company to all levels of the company. If the vision and strategy of the company is not understood by its staff then they won’t know what they are working to achieve.
When performance measures are used as a means of determining an employee’s wages it must be done in a cautious manner. It may cause an employee to act unethically in order to achieve the highest pay possible. Take for instance the example of a manager whose bonus is based on the company’s net income for the year. The manager might act unethically and manipulate financial information to get the biggest bonus. If there is a minimum income that the company must make in a year and that goal has not been met the manager may do the same in order to protect his/her job.
Performance measures can influence the behaviour of employees. For instance if an employee was watched to measure their performance he/she might feel that they company does have confidence that they are doing their job well. This might cause resentment toward the company and affect the individual’s work ethic.
References:
Course Notes Topic 2.2
http://www.balancedscorecard.org/basics/bsc1.html
Friday, October 12, 2007
PM- Week 1
Do I want a career in Project Management?
After researching many positions for different levels of project management I was surprised. I had not realized the broad range of industries in which project managers can work. There are also many differences in the types of activities that project managers are involved in depending on the position.
According to the Project Management Institute there are nine areas of knowledge that project managers should possess. The effective management of all of these areas is essential in conducting an effective project. In my experience as a project manager I can say that the knowledge of these areas is very important. For example, when I was coordinating my daughter’s birthday party I would say that I managed the project. All of these areas had to be touched upon because I had to deal with limited resources. I will explain:
· integration management – planning and then having the party
· scope management – what kinds of activities would we be doing ex. games
· time management – Scheduling my time effectively to that I could do all of the purchasing and planning, as well as communicating with guests and helpers
· cost management – I set a budget of how much I could spend on the party and deciding which costs were essential and which could be added if there was enough money
· quality management – Making sure the decorations, invitations, and food were up to standard
· human resources management – Ensuring that I had sufficient help to complete the plans
· communications management – Sending out invitations
· Risk management – deciding what the risk of not having a Dora the explorer party would be, in this case an unhappy birthday girl. I ended up doing a Dora party for the second year in a row, the risk was too much!
· procurement management – ordering the cake and picking it up
All of these areas were important even for a child’s birthday party. I can imagine how important they would be for a large project.
When researching different job titles I noticed that for every position you need to have a good balance of education and experience in the role of a manager. It ranged from having a certificate and a year of work experience to having a master’s degree and 7 plus years of experience. One thing that I found interesting is that the project manager must have proficient knowledge of the industry in which they are working. Having the educational background such as a bachelor’s degree or diploma in project management is not enough. It makes sense that employers would ask for this because as a project manager you have to be able to communicate with the people that you are managing and if you don’t know the industry you will not be able to do be an effective leader.
Some important attributes of a project manager that I came across in all of the job descriptions are:
- Leadership ability
- Team player
- detail oriented and solid work ethic
- Excellent communication and interpersonal skills
- Planning and organization skills
The one skill that I felt was stood out in all of the job descriptions is the need for excellent interpersonal and communication skills. The project manager must be able to communicate well with people within the organization as well as external individuals.
I think that having the skills of a project manager are important for anyone. I would like to build my skills as I feel that I have many areas in which I could improve significantly. Once those skills are refined I feel that I would enjoy working as a project manager.
Job Descriptions Researched
IT Project Coordinator
http://jobsearch.monster.ca/getjob.asp?JobID=63395684&AVSDM=2007%2D10%2D12+17%3A24%3A52&Logo=1&q=project+coordinator&sort=dt&lid=228&cy=CA&dcjvlid=229
Junior Project Manager
http://jobsearch.monster.ca/getjob.asp?JobID=62562452&AVSDM=2007%2D09%2D19+15%3A45%3A21&Logo=1&q=assistant+project+manager&sort=dt&lid=228&cy=CA&dcjvlid=229
Project Manager
http://jobsearch.monster.ca/getjob.asp?JobID=63683785&AVSDM=2007%2D10%2D12+12%3A06%3A26&Logo=1&q=project+manager&sort=dt&lid=228&cy=CA&dcjvlid=229
Senior Project Manager
http://jobsearch.monster.ca/getjob.asp?JobID=63543576&AVSDM=2007%2D10%2D10+01%3A19%3A11&Logo=1&q=senior+project+manager&sort=dt&lid=228&cy=CA&dcjvlid=229
Program Managerhttp://jobsearch.monster.ca/getjob.asp?JobID=62668557&AVSDM=2007%2D09%2D19+18%3A06%3A02&Logo=1&sort=rv&pg=1&q=program+manager&lid=228&cy=CA&dcjvlid=229
Referenced Course Notes Topics 1.1 and 1.4
After researching many positions for different levels of project management I was surprised. I had not realized the broad range of industries in which project managers can work. There are also many differences in the types of activities that project managers are involved in depending on the position.
According to the Project Management Institute there are nine areas of knowledge that project managers should possess. The effective management of all of these areas is essential in conducting an effective project. In my experience as a project manager I can say that the knowledge of these areas is very important. For example, when I was coordinating my daughter’s birthday party I would say that I managed the project. All of these areas had to be touched upon because I had to deal with limited resources. I will explain:
· integration management – planning and then having the party
· scope management – what kinds of activities would we be doing ex. games
· time management – Scheduling my time effectively to that I could do all of the purchasing and planning, as well as communicating with guests and helpers
· cost management – I set a budget of how much I could spend on the party and deciding which costs were essential and which could be added if there was enough money
· quality management – Making sure the decorations, invitations, and food were up to standard
· human resources management – Ensuring that I had sufficient help to complete the plans
· communications management – Sending out invitations
· Risk management – deciding what the risk of not having a Dora the explorer party would be, in this case an unhappy birthday girl. I ended up doing a Dora party for the second year in a row, the risk was too much!
· procurement management – ordering the cake and picking it up
All of these areas were important even for a child’s birthday party. I can imagine how important they would be for a large project.
When researching different job titles I noticed that for every position you need to have a good balance of education and experience in the role of a manager. It ranged from having a certificate and a year of work experience to having a master’s degree and 7 plus years of experience. One thing that I found interesting is that the project manager must have proficient knowledge of the industry in which they are working. Having the educational background such as a bachelor’s degree or diploma in project management is not enough. It makes sense that employers would ask for this because as a project manager you have to be able to communicate with the people that you are managing and if you don’t know the industry you will not be able to do be an effective leader.
Some important attributes of a project manager that I came across in all of the job descriptions are:
- Leadership ability
- Team player
- detail oriented and solid work ethic
- Excellent communication and interpersonal skills
- Planning and organization skills
The one skill that I felt was stood out in all of the job descriptions is the need for excellent interpersonal and communication skills. The project manager must be able to communicate well with people within the organization as well as external individuals.
I think that having the skills of a project manager are important for anyone. I would like to build my skills as I feel that I have many areas in which I could improve significantly. Once those skills are refined I feel that I would enjoy working as a project manager.
Job Descriptions Researched
IT Project Coordinator
http://jobsearch.monster.ca/getjob.asp?JobID=63395684&AVSDM=2007%2D10%2D12+17%3A24%3A52&Logo=1&q=project+coordinator&sort=dt&lid=228&cy=CA&dcjvlid=229
Junior Project Manager
http://jobsearch.monster.ca/getjob.asp?JobID=62562452&AVSDM=2007%2D09%2D19+15%3A45%3A21&Logo=1&q=assistant+project+manager&sort=dt&lid=228&cy=CA&dcjvlid=229
Project Manager
http://jobsearch.monster.ca/getjob.asp?JobID=63683785&AVSDM=2007%2D10%2D12+12%3A06%3A26&Logo=1&q=project+manager&sort=dt&lid=228&cy=CA&dcjvlid=229
Senior Project Manager
http://jobsearch.monster.ca/getjob.asp?JobID=63543576&AVSDM=2007%2D10%2D10+01%3A19%3A11&Logo=1&q=senior+project+manager&sort=dt&lid=228&cy=CA&dcjvlid=229
Program Managerhttp://jobsearch.monster.ca/getjob.asp?JobID=62668557&AVSDM=2007%2D09%2D19+18%3A06%3A02&Logo=1&sort=rv&pg=1&q=program+manager&lid=228&cy=CA&dcjvlid=229
Referenced Course Notes Topics 1.1 and 1.4
BPI-Week 1
What a lot of details! - Business Process Reengineering
Business Process Reengineering (BPR) became popular in the 1990’s after it was widely recognized as a way to reduce costs and to restructure an organization in order to break paradigms and create a more efficient company. Companies began to take notice of the potential benefits when large widely known companies adopted the practice and had significant cost savings or increases in productivity.
BPR looks at the company’s business processes from a different perspective so that they could be redesigned. It tried to develop business processes so that they could work cohesively throughout the business. This forced different functions within the organization to be accountable for mistakes made on their part. It promoted communication within the organizations because the different business functions we no longer separated in departments but working together to meet the needs of the organization.
In the 1990’s BPR started to lose popularity. There were many issues that companies overlooked before starting the process because of this many companies failed to implement it effectively.
One of the major problems that slowed the growth of BPR is that companies became insensitive to the needs of the workers. Companies were looking at BPR as a form of saving costs and were using it as a way to downsize. There was also poor work ethic among employees of these companies because there was not enough support of the process by management. Another factor which could have affected the work ethic among employees is the feeling of insecurity in their current positions. If employees feel that the company is going to lay them off they will be less inclined to work efficiently. The resistance to the changes was much more significant than had been anticipated.
Companies were overestimating the potential benefits of BPR in their companies and they were not able to meet those expectations. Many companies were spending more money implementing BPR than what it was worth. This is due in part to the focus on cost savings rather than focusing on value added activities. If companies would have looked at the ways in which the extra funds could have been used to create more valuable products for customers the outcome may have been different.
BPR is still taking place today but in a modified form called Business Process Integration (BPI). In BPI businesses try to integrate the IT portion of processes in order to have more fluid transfer of information throughout the organization. It looks at all of the organizational structures and if needed, these structures will be modified to reduce redundancy.
There are different views on which concepts have taken the place of BPR. One of the concepts that is receiving attention is Business Process Management (BPM).
BPM differs from BPR because it evaluates business process but, instead of eliminating the current processes and starting from scratch, it looks at the ways in which the processes can evolve. BPM also takes into consideration ways of managing people and not only the ways in which information technology can make processes more efficient.
Resources:
Course Notes - Topic 2.4
http://searchcio.techtarget.com/sDefinition/0,,sid19_gci536451,00.html
http://en.wikipedia.org/wiki/Business_process_reengineering#Critique
http://en.wikipedia.org/wiki/Business_Process_Management
Business Process Reengineering (BPR) became popular in the 1990’s after it was widely recognized as a way to reduce costs and to restructure an organization in order to break paradigms and create a more efficient company. Companies began to take notice of the potential benefits when large widely known companies adopted the practice and had significant cost savings or increases in productivity.
BPR looks at the company’s business processes from a different perspective so that they could be redesigned. It tried to develop business processes so that they could work cohesively throughout the business. This forced different functions within the organization to be accountable for mistakes made on their part. It promoted communication within the organizations because the different business functions we no longer separated in departments but working together to meet the needs of the organization.
In the 1990’s BPR started to lose popularity. There were many issues that companies overlooked before starting the process because of this many companies failed to implement it effectively.
One of the major problems that slowed the growth of BPR is that companies became insensitive to the needs of the workers. Companies were looking at BPR as a form of saving costs and were using it as a way to downsize. There was also poor work ethic among employees of these companies because there was not enough support of the process by management. Another factor which could have affected the work ethic among employees is the feeling of insecurity in their current positions. If employees feel that the company is going to lay them off they will be less inclined to work efficiently. The resistance to the changes was much more significant than had been anticipated.
Companies were overestimating the potential benefits of BPR in their companies and they were not able to meet those expectations. Many companies were spending more money implementing BPR than what it was worth. This is due in part to the focus on cost savings rather than focusing on value added activities. If companies would have looked at the ways in which the extra funds could have been used to create more valuable products for customers the outcome may have been different.
BPR is still taking place today but in a modified form called Business Process Integration (BPI). In BPI businesses try to integrate the IT portion of processes in order to have more fluid transfer of information throughout the organization. It looks at all of the organizational structures and if needed, these structures will be modified to reduce redundancy.
There are different views on which concepts have taken the place of BPR. One of the concepts that is receiving attention is Business Process Management (BPM).
BPM differs from BPR because it evaluates business process but, instead of eliminating the current processes and starting from scratch, it looks at the ways in which the processes can evolve. BPM also takes into consideration ways of managing people and not only the ways in which information technology can make processes more efficient.
Resources:
Course Notes - Topic 2.4
http://searchcio.techtarget.com/sDefinition/0,,sid19_gci536451,00.html
http://en.wikipedia.org/wiki/Business_process_reengineering#Critique
http://en.wikipedia.org/wiki/Business_Process_Management
Thursday, October 11, 2007
XBRL
Extensible Business Reporting Language (XBRL) allows companies to facilitate communication of financial information through the use of a standard code throughout the globe. It can be used in by a company to:
· reduce costs
· improve analysis
· provide more reliable and accurate handling of data.
One of the important benefits of XBRL that you may be interested in is the cost savings. XBRL reduces the amount of time to input information because the information only needs to be input once. The amount of time it takes to produce something of value, for example a report, is reduced significantly by the ability to query information and convert it into various formats. Distribution costs can also be reduced because of the ability to distribute information through the Internet across divisions or regions.
Analysis can also be improved as XBRL saves on the amount of time that is used searching for information because of the use of tags therefore leaving more time for value added activities such as comparisons across companies. Without the use of XBRL there is a lot of time wasted extracting useful information.
The data extracted from companies using XBRL is more reliable because data only needs to be input once. This reduces the risk of data entry errors because there is less redundant information. The data is in a universally accepted format which allows it to be shared throughout the company and with external users of the system.
The steps for implementation of XBRL differ from one company to the next but some steps that should be taken my any company considering implementation of XBRL are:
Identify systems being used to produce business information
Identify the number of processes
Evaluate the systems impact of XBRL
To find out the specific steps that need to be followed for the company it would be useful to contact the XBRL organization for information.
Accountants can join the XBRL consortium to remain up to date on the XBRL standards
Sites referenced:
http://www.xbrl.org/frontend.aspx?clk=LK&val=20
http://www.ey.com/global/content.nsf/International/XBRL-How_Can_It_Be_Used
http://www.kpmg.com/xbrl/next.asp
· reduce costs
· improve analysis
· provide more reliable and accurate handling of data.
One of the important benefits of XBRL that you may be interested in is the cost savings. XBRL reduces the amount of time to input information because the information only needs to be input once. The amount of time it takes to produce something of value, for example a report, is reduced significantly by the ability to query information and convert it into various formats. Distribution costs can also be reduced because of the ability to distribute information through the Internet across divisions or regions.
Analysis can also be improved as XBRL saves on the amount of time that is used searching for information because of the use of tags therefore leaving more time for value added activities such as comparisons across companies. Without the use of XBRL there is a lot of time wasted extracting useful information.
The data extracted from companies using XBRL is more reliable because data only needs to be input once. This reduces the risk of data entry errors because there is less redundant information. The data is in a universally accepted format which allows it to be shared throughout the company and with external users of the system.
The steps for implementation of XBRL differ from one company to the next but some steps that should be taken my any company considering implementation of XBRL are:
Identify systems being used to produce business information
Identify the number of processes
Evaluate the systems impact of XBRL
To find out the specific steps that need to be followed for the company it would be useful to contact the XBRL organization for information.
Accountants can join the XBRL consortium to remain up to date on the XBRL standards
Sites referenced:
http://www.xbrl.org/frontend.aspx?clk=LK&val=20
http://www.ey.com/global/content.nsf/International/XBRL-How_Can_It_Be_Used
http://www.kpmg.com/xbrl/next.asp
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