Xiao, Lingke

12/28/12

Summary for Winter Dreams

Dexter Green, a boy from Minnesota, works as a caddy in a Golf Club. His father owns the second best grocery in the town, so Dexter works only for pocket money. Though Dexter is the best caddy in the club, he decides to quit the job because of Judy Jones, the daughter of his boss Mr. Mortimer Jones.

After college, Dexter makes money through laundry business. When he is twenty-three, Dexter is invited by some man to the Sherry Island Golf Club. He meets Judy Jones again on the golf course, and he gets a crush on that amazingly beautiful young lady. Judy invites him to dinner next day, after which they fall in love with each other. Dexter loses himself in Judy crazily. However, Dexter is upset to found that Judy is kind of a fickle girl who frequently changes her dates.

18 months after, Dexter engages to another girl named Irene Scheerer. Irene is kind and must be a good wife. But Dexter cannot get Judy out of his mind. He even works hard and late to forget her. Now Dexter is 25. One night he goes to Irene’s house and talks with her. They like each other. After Irene going to sleep, Dexter meets Judy, who just came back from her vacation. Dexter drives Judy home. In the car, Judy cries, saying that she wants to marry Dexter and wants to go back to the last year. Although Dexter is really surprised and confused, he goes into Judy’s house that night.

Dexter’s behavior hurts Irene and her parents, so they break off the engagement. Judy, as she used to be, loves Dexter for a month and then becomes indifferent. Dexter knows that he cannot have Judy, but he loves her so much. To deal with his heartbreak, Dexter joins the

army to fight in World War I.

After the war, Dexter settles in New York and does well as a businessman. He has not been West for 7 years. A man named Devlin from Detroit comes into his office tosee him in a business way. During the talk, Devlin mentions Judy Simms, formerly Judy Jones, the wife of one his friend. He also mentions that Judy’s husband treats her like devil and she is a typical housewife now. Those things intrigue Dexter, especially when he hears Judy’s beauty had faded. Dexter still loves Judy, but he also realizes that his dream is gone. Something in him is gone and will never come back.

 

第二篇：Summary_Document_for_SNOW_

SMALL NON GOVERNMENT ORGANISATIONS WORKING TOGETHER (SNOW)

The content of the SNOW reports and related material is drawn from research, data collection and consultations conducted as part of the SNOW Project, and represents the findings of the consultants, Bradfield Nyland Group and the work of the SNOW Reference Group. The information provided in these reports is designed to assist both non government organisations and government agencies in their respective roles in providing community services. The content of the SNOW reports and related material should not be interpreted as representing a policy position of any government agency.

THE SNOW PROJECT

Executive Summary

WAVING NOT DROWNING: STAYING AFLOAT AS A SMALL NGO

Report of the SNOW Research Project into Viability

The Viability Research Project was conducted as part of the Small Non Government Organisations Working Together (SNOW) Project, and was designed to examine income levels, resource management and the viability of small non-government organisations (NGOs), sampling organisations in the Blacktown Local Government Area as case studies.

In a range of reports and commentaries on community sector organisations, a reoccurring theme has been a concern for the ongoing financial viability of small NGOs in the face of a number of changes and pressures in their environment. The factors that are regularly cited as affecting the sustainability of small NGOs include insufficient government funding, rising costs, increased compliance and accountability costs, and the impact of government funding policies, and in particular the move to a contracting or ‘purchaser/provider’ framework for government funding.

There is no available current research into the actual cost structures of small NGOs, and therefore no general agreement on viable funding formulae for projects and services. To address this, the Viability study collected detailed data from a sample of 20 small organisations, ranging in size from annual incomes of $80,000 to $680,000, including two organisations that were experiencing rapid growth. Three larger organisations (annual incomes of $1.2 – 1.5 million) were also studied for comparison. The organisations were predominantly funded through the NSW Department of Community Services, but over half had more than one source of funding.

Financial viability

In terms of the current financial viability of the organisations, the study found that:

? The financial situation of the organisations1 varied: - half (11) the organisations appear to be financially sound and

sustainable - just under one quarter (4) appear to have adequate provisions but high ongoing expenses that could threaten sustainability in the longer term 1 One organisation was a private child care provider, and was not assessed for

financial viability

BRADFIELD NYLAND GROUP, 2004 1

THE SNOW PROJECT

- just under one quarter (4) appear to have limited provisions and could therefore be vulnerable to any sudden increase in operating expenses - three organisations appear to be struggling financially

? Smaller organisations tended to be more likely to have limited or insufficient provisions set aside.

? Very small (annual income $100,000 or less) organisations, and child care services, were the most financially vulnerable, with limited capacity to ensure adequate provisions or contingency funds. In the

case of child care services, this is particularly due to the limitations of generating sufficient fee based income to cover fixed costs related to staffing and upkeep of premises.

Core functions and the ‘back office’

The study examined the way in which small organisations utilised staff for management and coordination, the extent to which administration and bookkeeping were provided by specialist paid staff, and the profile of the current use of information technology equipment (IT) and IT support. Although most organisations with more than one staff person had an identified paid ‘manager’ position, most of these people also had service delivery responsibilities, and the most commonly reported concern, along with the recruitment and retention of boards of management, was the provision of adequate formal supervision for staff (including the manager/coordinator).

Half the small organisations had no paid administration staff, and only two had full time administration staff. However, only two organisations did not have paid bookkeeping staff, with most of the organisations having between 2 and 9 hours a week of paid bookkeeping. Just over half the organisations indicated that they needed more paid administration, but only one organisation indicated a need for more bookkeeping hours. The majority of organisations did not have networked computer systems, and most had a majority of machines over two years old, but 16 of 18 small organisations had their accounts and payroll computerised and 12 used their computers for client or service related data bases. Two thirds (12) of the organisations used external IT support, but the costs varied widely.

The situation for small organisations contrasts with that of the three larger organisations, all of whom had full time paid managers, full time administration staff, and at least a half time bookkeeper. These organisations also had current, networked computer systems and satisfactory external IT support.

BRADFIELD NYLAND GROUP, 2004 2

THE SNOW PROJECT

Cost structures and minimum income levels

Analysis of the expenditure patterns of the sample organisations, and some additional research into local rental accommodation, provided the data for the development of a ‘costing guide’ for the core items of any organisational budget, and in particular for the estimation of auspice management, coordination and administration costs for projects by small organisations.

This analysis indicates that there is a fixed level of management and coordination required to run an organisation (around 12.5 hours per week), and that the time required as a proportion of total staff time naturally reduces as the organisation increases in size, up to the point where a full time manager (without any service delivery responsibilities) is required (around $350,000 - 500,000 annual income).

As organisations progress beyond this point, the proportions will alter again as they will require additional levels of management and coordination – a typical organisation with an income of $1.5 million is likely to have 3 - 4 staff providing management and coordination, over two levels (CEO and section managers).

The costing guide provides estimates for the following areas of indirect costs incurred, and often absorbed, by organisations auspicing projects:

? Coordination and management: 8-11% of staff costs or 5-7% of total budget

? Administration: 15% of staff costs or 9% of total budget

? Bookkeeping: 5% of staff costs or 3% of total budget

In total, the costs of managing a project, beyond its direct costs, can be estimated at around 18% of the total budget.

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THE SNOW PROJECT

The minimum income level needed for the core costs of a small single worker organisation (that is, not including program costs and travel) is likely to be about $76,000 (annual). Locating the same service within an existing organisation (as an auspiced project) theoretically provides some savings, and the total amount required may be slightly less, at around $70,000. The actual costs of providing the service or program still need to be added to this amount.

Sharing resources

In the study sample organisations, the most successful sharing occurred with the sharing of activity space (such as a meeting or group room), shared office space, and sharing the running of activities. However, organisations also reported difficulties and increased costs with some resource sharing arrangements.

In considering costs and benefits, it should also be remembered that the highest proportion of costs in most NGO budgets is staffing (usually 55 – 65%), and that specific items such as rent, insurance and equipment individually may be relatively small components of the budget.

For many small organisations, staff time is a far more critical resource, and the most useful way to maximise resources and enhance viability is to alleviate pressures on staff time and expertise.

In terms of shared resources or services, the following are likely to be of benefit to small organisations:

? Sharing the coordination, organisation or running of activities, to reduce staff time

? Sharing a fixed cost item, where the cost per organisation is less than the cost for one organisation to purchase or maintain by itself

? The provision of secure, low cost rental premises, and sharing in some circumstances.

? Group purchasing schemes which contain costs for such items as insurance, equipment, IT support

? Outsourcing activities such as bookkeeping, recruitment, and payroll management, which provide specialisation, and, potentially, a more efficient use of resources.

BRADFIELD NYLAND GROUP, 2004 4

THE SNOW PROJECT

Conclusions

The financial viability of an organisation is not necessarily related to its size, but to the following:

? The capacity of the organisation to cost its activities adequately and to source or negotiate an adequate income: For small NGOs reliant on government funding, the challenge for government is to become aware of realistic costs, and to be prepared to pay these for the services it wishes to purchase, and for small NGOs to begin calculating costs realistically, submitting budgets that have been evaluated with these costs in mind, and scaling back service delivery levels to accommodate core organisational costs. Organisations which rely on fees for service will be in a similar situation to any small business in terms of needing to develop sound business and marketing strategies

? The extent to which provisions are managed over time: The area in which small organisations are most vulnerable is their tendency to have limited amounts set aside for longer term costs, and to have little by way of reserves to provide a buffer against sudden cost increases.

? The finance and resource management capacity of the organisation: Skills and expertise in resource management are critical for small NGOs, whether internal to the organisation or accessed as external professional advice.

In terms of the need to accurately cost activities and the running of an organisation, this report provides a guide as to what these costs might look like, but these need to be considered in the context of the following:

? Other hidden costs currently absorbed by NGOs

? The likelihood that a number of small NGOs will continue to find ways to keep costs down, and to absorb a level of costs by other means

? The value placed by both NGOs and government on quality of management, administration and service operation, and the extent to which either are prepared to compromise this by cutting financial corners

? That some economies of scale do exist, but need to be assessed for each situation in light of real circumstances.

BRADFIELD NYLAND GROUP, 2004 5

THE SNOW PROJECT

Executive Summary

ON THE FRONT FOOT: AN ACTION PLAN FOR SMALL NGOS

SNOW PROJECT REPORT

The information presented in the main SNOW Project Report represents discussion and findings from existing literature, consultation workshops with small non government organisations (NGOs), and the SNOW ‘Dialogue’. SNOW workshops in particular identified a range of specific issues and potential strategies to assist and support small NGOs. The SNOW ‘Dialogue’ brought together the perspectives of both NGO and government workers on issues relevant to both agency groups.

Issues for small NGOs

There are three issues identified that require attention in order to develop strategies to assist small NGOs to remain strong and viable contributors to communities and community services:

? The way small NGOs are viewed and valued: Small NGOs need to be

‘repositioned’ strongly and positively as viable alternatives to very large agencies, and a ‘level playing field’ established.

? Addressing the specific difficulties in the current funding environment

that appear to disadvantage smaller NGOs, and assisting them to plan for realistic income levels.

? Ensuring the ongoing viability of smaller NGOs, and addressing the four

critical areas of financial management, administration systems, governance and personnel management.

Strategies for NGOs

Participants in the SNOW project identified a number of strategies that small organisations can implement for themselves, many of which they are already engaged in. The key strategies are those that will:

? Position small organisations individually and collectively in a positive

manner, highlighting their contribution to the community services sector and to the development and maintenance of social capital, and emphasising their capacity and potential as funded service providers.

? Improve the financial viability of small organisations, through:

? negotiating manageable funding processes that ensure small

organisations are not at a disadvantage

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THE SNOW PROJECT

including full costs in project submissions and negotiating the

coverage of full costs in ongoing funding

? developing the financial management skills and systems of small

organisations.

? Review and streamline systems and processes for administration and

human resource management.

? Continue to provide benefits from collaboration with other organisations

NGO resource agencies and networks, such as peak bodies, regional community forums and networks, and local interagency groups, have a role to play in supporting the process by:

? Providing the coordination for local initiatives and projects that can be

conducted without additional resources, particularly assisting collaborative ventures across groups of small NGOs

? Identifying local initiatives and projects that require additional

resources, locating and negotiating funding or sponsorship sources

? Including specific topics related to small NGO viability in activities such

as training programs or resource material production

? Identifying local resources and providing information on low cost

suppliers of services such as IT support. ?

Strategies for Government

There is a limit to what small organisations can do for themselves, without additional resources, and there are a number of key strategies that Government could consider that would support and enhance the viability and productivity of small organisations:

? Funding the capacity building activities of regional and local resource

agencies

? Reviewing and refining purchasing policies, addressing:

? Cost structures, particularly for projects

? The apparent tension between competitive tendering, and the

development of relationships with NGOs as ‘community partners’

? Developing and implementing cost containment strategies:

? Assessing and limiting the impact of government legislation, policies and practices on the costs of small NGOs, including impact analyses

for government initiatives that are likely to affect the costs of small BRADFIELD NYLAND GROUP, 2004 7

THE SNOW PROJECT

?

?

?

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? NGOs and continued work on cost containment, particularly in insurance, including workers compensation Supporting the supply of low cost products and services, including identifying and funding feasibility studies and development work on suitable potential group purchasing schemes, and investigating mechanisms for locating and developing appropriate professional low cost rental premises options for NGOs Developing a coordinated electronic information strategy for the circulation of government information and communication with NGOs Implement standardisation of funding administration following the NSW Government Grants Administration Review, commencing with local area piloting with small NGOs managing multiple projects Considering ways of offsetting the costs to small organisations of time spent by their staff participating in government reference groups or working parties Offsetting increases in costs by increased funding

? Ensuring NGOs have access to skill development opportunities,

including financial management, project management and tender preparation

? Providing funding for the development of specific initiatives, including:

? The coordination of access to existing, or development of new core

tools, resources and training options for managing funds, managing collaborative relationships, and to assist with key operational functions

? The coordination of pro bono specialist assistance (for example pro bono matching schemes, pro bono management clinics)

? The development of reasonably priced bureaux services (providing

IT and other back office support on a fee for service basis)

? The provision of professional advice for systems analysis, review and

building

? The development of communication systems that enable efficient networking, information exchange and peer support (such as

intranets and electronic noticeboards).

BRADFIELD NYLAND GROUP, 2004 8

THE SNOW PROJECT

Summary action plan

The strategies and recommendations outlined above reflect four core components in an action plan to support and maintain the viability of small NGOs:

? Valued role: Ensuring that the capacity and potential of small NGOs is understood and respected

? Adequate income base: Ensuring that small organisations have the capacity to attract and allocate resources in a way that supports their sustainability

? Contained costs: Ensuring that costs for small NGOs are minimised

? Resource management capacity: Ensuring that small NGOs have the skills, systems and support required for effective resource management. The action plan on the following page outlines the range of action that can be taken by NGOs, and by Government. This action plan, along with the details in the report, is designed to provide a guide for any interested agency – Government or NGO, state-wide, regional or locally based – to identify actions or projects that might meet the needs of their area or constituent group.

The action plan can provide a starting point for identification of local projects or initiatives.

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THE SNOW PROJECT

SUPPORTING AND MAINTAINING THE VIABILITY OF SMALL NGOS

BRADFIELD NYLAND GROUP, 2004

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