assist the line managers and their employees on the correct approach for the creation of individual development plan (IDP). The document provides a step by step guide, aiming to support both the employee and the supervisor in the process. The IDP is a focus on the needs and career aspirations of the employee, but should be considered a strategic tool not only for the employee to realise their ambitions,

Hinder/Help Downsizing Negatives In recent years, there has been a great deal of downsizing in corporations, businesses and other organizations throughout the United States. According to the two papers noted below, the negative effects of such layoffs cannot be completely eliminated, but they can be helped or reduced moderately through specific actions such as increased communication and counseling and trust- and team-building. Amundson (2004) notes that corporate downsizing has become an important

Steps were also taken to organize a stock market in Lahore (Burki, 1999, pp.127-128). Also organized during this period were the Pakistan Industrial and Credit Investment Corporation (PICIC) and the Industrial Development Bank of Pakistan (IDBP), both of which were important to industrial development, obtaining "large amounts of capital from the World Bank, the former for investment in large industries, the latter in relatively smaller enterprises" (Burki, 1999, p. 128). This

Previously the element of interest and personal motivation were found missing, the technical capabilities of the employees have never been a matter of debate, however the personal and mental capacities and limitations are either ignored or not respected which resulted in the poor performance of the organization. Apparently, the rise in the demands pertaining to the particpation of the employees and the industrial democracy has also distorted the professional

Theories on Career Counseling Selected theories Trait and Factor Theory Parsons, the theorist who developed the Trait and Factor theory, suggested that vocational support ought to be founded on three elements. Firstly, the individual, his/her personality, interests, abilities, resources, values, and ambitions must be clearly understood. According to Parsons, clinical interviews help glean this information. Secondly, knowledge regarding the sphere of work, including knowledge of each occupation's pros and cons, opportunities, requirements, and

In summary, we recommend that the IESBA reconsiders the proposals in the Exposure Draft and provides more guidance on safeguards applicable to sole practitioners and small accounting firms to ensure that the benefits of the changes outweigh the costs to SMEs. Under a principle-based approach, there should be safeguards and practical relief for all practitioners rather than rules-based outright prohibitions. The rewrite of this Independence component of the Code