In the normal course of the working, it is very necessary for an individual and as a whole for the organisation or the firm to fix certain objectives for themselves that will act as a toll at the various stages of the future to act as a guide for the individuals and the organisation, specifying what the organisation is aiming to achieve, the specific parameters of the quality and the quantity and considering the specific duration of the time. The objectives at times provide the people at the managerial level the required direction as the objectives act as the two poles of the factor of the achievement and this is very necessary for the better management of the various things in an organisation. The setting up of the objectives is very necessary for an organisation as by the setting up of the objectives, it becomes possible for the organisation to understand that what it is aiming at to achieve and how the same can be achieved. With the help of the objectives, the organisation comes with the ability to plan the things in the advance ranging from the arrangement of the capital to the human resources to the infra structure to machinery and the technology. The organisation with the clear picture of the objectives can work in the correct planned way to get the maximum out of the employees and the maximum level of the productivity in one form or the other.

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Organigraphs are basically organizational charts that are used to explain formal and informal communication and the flow of the information. One can find few limitations while explaining the flow of information through organizational charts. It s like the pictures of the album of a company and tell the things one is mesmerized with the company. However in the today’ world it has become a kind of irrelevant. Everything is considered as an independent box by these organizational charts. The chain of authority connects everyone with on these boxes. The trends of communication are changing very fast and everything has been dramatically changed to a complex structure. It is not at all easy to understand the working of an organization due to this complex structure.

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Since the earlier ages, the writing has been used as the communication tool. Earlier only symbols or pictures were used to communicate. It helped in evolution of the civilization and also its development. The process of reading makes the man complete but the process of writing makes the man exact. The exact meaning of the thoughts of the person increases with the help of the writing skills. The audio-visual growth of the communication process has been increased but the importance of written communication has not decreased. It is also of equal importance and plays a vital role in the communication process today also. If a person knows to use his pen effectively then he is all ready to influence the other people by his writing power and is able to change the thinking of others with the help of this skill. If the writing is taken away from a workplace then there is nothing that is worth left at that place. Hence writing plays an important role in the process of the communication. It is not important that all the people who are successful are good in writing. However there is close relation of writing skill and the success.

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The Local Area Network and the Wide Area Network re used to connect the different area either locally or worldwide. The data in the two or more than two computers can be exchanged by interconnecting the computers with the help of the LAN. The fibre optics cable is used to connect two or more than two computers. This can be done with the help of the satellites also. It helps to exchange the files and share the hardware like the printers or scanner. It leads to the advantage of saving the time and the use of hardware by using the LAN network. It enhances the speed and the ease of the communication. It is economical as it lets to share the hardware of one computer with the others also. In this way it not required to install the hardware to each and every computer separately. When more than one terminal is joined with the main computer, many other people can use the same data for the different kinds of the work. Basically network is defined as the connection of more than two computers via cable in order to share the information with it and also for the process of the communication. The networks which connect the small areas are known as the Local Area Network. There are various functions of the LAN. It helps to use the single file that is store in a main computer by the all other computers that are connected to it.

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The human resource accounting is defined as the procedure that is used for the identification and the reporting of the investments that are made in the human resources of a company that are currently not counted for in the conventional accounting processes as it is an extension of the standard principles of the accounting. The human resources are referred to as the very vital and the critical assets of any company or an organisation as are very much different from the various other types of the assets like that the physical assets of an organisation. The physical assets are not having any type of the feelings and the emotions but in the case of the human assets, these are subjected to the various types of the feelings and the emotions and as result of this, the human assets never in any of the cases get depreciated but this is not the case in the case of the physical assets as these with the time surely depreciate. Hence, in the other words it can be said that the various types of the valuations of the human resources accompanied by the various other forms of the assets are required for finding out the total cost of the company or the firm. The same was suggested in the early years of the 1960’s by Renis Likert with the help of the large no of the other researchers and the scientists when this whole team made a strong attempt in order to define the process of the human resource accounting. The human resource accounting is the phenomenon that is used for the identification and then the measurement of the facts and the figures of the human resources and then finally conveying the same facts and the figures to the various types of the parties that are interested in the same function. This explanation has the full support of the American Association of the accountants (AAA) that has defined the process of the human resource accounting in the similar way.

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