Tuesday, December 24, 2019
Case Study Of Rita And Christina - 1885 Words
Jessie Lemoine PSC 142 02/05/2014 Written Project: Case Study of Rita and Christina. The following project, will address the case of Rita and Christiana C . after concern was provided by a neighbor, who reported that 2 years-old, Christina, seemed underweight, neglected and presented facial bruises. She is cared by her currently unemployed single 19 year old mother, Rita C., in a one bedroom apartment in a lower-income neighborhood of Pleasantville, CA. Under these circumstances, a caseworker was assigned by Child Protective Services to visit the home in order to identify the potential impacts and implications for the developmental growth of Christina C. In order to advise Judge Thompson, this project will focus on providing careful explanations that describe the familial and parental characteristics of the socio-cultural environment that favor the removal of Christina from Rita s custody, followed by the explanation of why the attachment between the parent and child provide reasons that are against the removal of Rita s custody of Christina, to end on a recommen dation on which course of action will best benefit the child. Observations that favor the removal of Christina C. In the evaluation of the case study, the environmental situation in which Christina C. is raised do advocate for her removal due to an unsafe home that is reinforced by insufficient care, inadequate resources, lack of monitoring and minor peer support. From this environmental situation, theShow MoreRelatedCare Giving for the Mexican Elderly1016 Words à |à 5 Pagesdisadvantage in intergenerational, family, community bargains, making it difficult to obtain support and less attractive to offer itâ⬠(Gomez, 2007, 546).Children that have migrated away may send financial support to their family members back home, in some cases that is the major source of income for the Mexican elderly (). Gender Differences Mexican women may experience more challenges throughout their lives, compared to men and whichRead MoreLGBT Adoption Essay1559 Words à |à 7 Pagesplace there would be a decrease in number of children and/ or adolescents aging out of the system. According to the American Psychological Association, APA, ââ¬Å"homosexuality is not a psychological disorderâ⬠(Cogner). Also, the APA states, ââ¬Å"Numerous studies over the last three decades consistently demonstrate that children raised by gay or lesbian parents exhibit the same level of emotional, cognitive, social, and sexual functioning as children raised by heterosexual parentsâ⬠(APA). The policies thatRead MoreHigh School Student Essay20272 Words à |à 82 Pagesbest meet their needs? Letââ¬â¢s see how learner diversity influences the lives of teachers. Shannon Wilson, a fifth-grade teacher in a large urban elementary school, walked around her classroom, helping student groups as they worked on their social studies projects.A number of hands were raised, and she felt relieved that she had Maria Arguelas, her special education resource teacher, to help her. Shannon had 27 students in her class, seven of whom did not speak English as their first language. 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As a result of reading this case study, students should be able to: * Explain how employing the right people with the right attitude can influence the success of an organisation Read MoreManaging Information Technology (7th Edition)239873 Words à |à 960 PagesCONTENTS: CASE STUDIES CASE STUDY 1 Midsouth Chamber of Commerce (A): The Role of the Operating Manager in Information Systems CASE STUDY I-1 IMT Custom Machine Company, Inc.: Selection of an Information Technology Platform CASE STUDY I-2 VoIP2.biz, Inc.: Deciding on the Next Steps for a VoIP Supplier CASE STUDY I-3 The VoIP Adoption at Butler University CASE STUDY I-4 Supporting Mobile Health Clinics: The Childrenââ¬â¢s Health Fund of New York City CASE STUDY I-5 DataRead MoreHbr When Your Core Business Is Dying74686 Words à |à 299 PagesExecution Donald N. Sull and Charles Spinosa 90 The Leadership Team: Complementary Strengths or Conï ¬âicting Agendas? Stephen A. Miles and Michael D. 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Monday, December 16, 2019
Alt Options for Conception Free Essays
The ere is also a reoccurred called intrauterine insemination; which is basically artificial inseam nation and is used to treat infertility and help a woman reproduce. Both of these procedures shoo w enormous progress in helping couples who cannot conceive naturally to build a family, b UT most importantly to ensure that more lives are being created. ââ¬Å"A conception conundrum emphasized the negatives of donor insemination a ND not the positives. We will write a custom essay sample on Alt Options for Conception or any similar topic only for you Order Now My husband and I happily turned to donor insemination to conceive our children. Our two teenage daughters have never struggled with identity issues. Our older k knows several halfpennies, and are all bright, inquisitive, lovely kids. There are many positive outcomes to artificial donor insemination, and my family is proof of that. â⬠(Walters 6). Naturally and normally, an egg and sperm fertilize inside a womanââ¬â¢s body wit hoot the help of a medical procedure. When natural conception takes place, the fertilize De egg attaches to the lining of the womb and continues to grow, and 9 months later a baby is b Ron. However if a woman has been struggling to become pregnant, she has other options. IV f or instance is a form f assisted reproductive technology. This meaning that special medical techno sues are used to help a woman become pregnant. Assisted reproductive technology is used on lye after all other less expensive and less invasive techniques have failed. According to The Human Fertilization Embryology Authority, there are rough holy 5 steps to IV. Step 1 is usually to prescribe fertility medications to stimulate egg g production. A woman wants or desires more than one egg considering some eggs will not d evolve or fertilize after retrieval. Doctors will check hormone levels through blood tests, and do occasional transnational ultrasounds to examine the ovaries. Step 2 requires a minor surge kcal procedure, to retrieve eggs by using ultrasound imaging to guide a hollow needle through t he pelvic cavity in able to remove the eggs. Medication is used to reduce pain or discomfort. Set p 3 is the step in which the male is asked to produce a sample of his sperm so that it can be pr prepared to be combined with the eggs. Step 4 is the process in IV called insemination, where e the sperm and eggs are combined and stored in a laboratory in attempts to be fertilized. If the ere is a lower arability of fertilization, CICS or internationalism sperm injection, may be us De. Through the procedure of CICS a single sperm is injected directly into the egg in an attempt to be fertilized. From then on out the eggs are monitored to confirm that fertilization is taking place. After this step is completed, the fertilized eggs are considered embryos. The last step in IV is where the embryos are transferred into the womanââ¬â¢s uterus three to five days following their fertilization. A small tube ( a catheter) is inserted into the uterus to transfer the embryos. HTH s procedure is happily completely painless for women, although few may experience some cramping. If all of the steps of the procedure are successful, implantation usually occurs around d six to ten days following egg retrieval. Just like most medical procedures, there are possible risks. Fertility medication ins can have some side effects including mood swings, hot flashes, headaches, abdominal pains, bloating, and hot flashes. Although its rare, fertility medications may cause OCHS, (ovarian hyperventilation syndrome). Symptoms of OCHS may include feelings of being bloated or abed minimal pains. Keep in mind that these are small risks, and rarely take effect. Marie, a middle aged woman shares with the world her experience with IV a ND itââ¬â¢s success on Corticosteroid. Org. ââ¬Å"Itââ¬â¢s horribly commercialese, but if it wasnââ¬â¢t w e wouldnââ¬â¢t have it. There is a whole medical/ commercial infrastructure that seems to determine that no matter what the cause of infertility, IV is nearly always the answer. This makes sense for many patients, but the incentive structures for largesse provision of just one type of treatment may crowd out others. â⬠Marie had underwent the IV process, and it was all and all success. However, IV doesnââ¬â¢t assure women of a 100% success rate. ââ¬ËThe first IV cycle showed me to be a poor responder, and after producing only two follicles, the cycle was canceled. I was crushed. I had been infertile, but now I was sterile as well. â⬠cycle showed me to be a poor responder, and after producing only two follicles, the cycle was canceled. Was crushed.. It only takes one, they said, ye ah right, some women make 20 eggs and I couldnââ¬â¢t understand why wasnââ¬â¢t able to make 1 [ Sic]. â⬠(Toucans Montgomery 1022). IV isnââ¬â¢t the only medical advancement weââ¬â¢ve had to help women conceive. W hen it isnââ¬â¢t necessarily the womanââ¬â¢s ââ¬Ëfaultâ⬠that she canââ¬â¢t become impregnated, the o there cause to look at is a manââ¬â¢s low sperm count. If a manââ¬â¢s sperm count falls in a low range, Into routine Insemination may be considered. II_J is both cheaper and less invasive than IV F, and is usually tried prior to IV. Intrauterine insemination (III) is a fertility treatment which I involves placing sperm inside a womanââ¬â¢s uterus to facilitate fertilization. The goal of XIII is to in crease the number of sperm that reach the fallopian tubes and subsequently increase the e chance of fertilization. In other words, XIII provides the sperm an upper hand, by giving TA head start, but a sperm is still required to reach and fertilize the egg on its own; which is why if the woman is also struggling to conceive, this method isnââ¬â¢t most effective. With both Inviter fertilization and Intrauterine Insemination, we have seen a d aromatic increase of pregnancies in women who would otherwise not be able to conceive eve. Inviter fertilization is a way of creating pregnancies, while a less expensive and invasion eve yet less effective procedure called intrauterine insemination is a way of upping a manââ¬â¢ sperm count. How to cite Alt Options for Conception, Papers
Sunday, December 8, 2019
Auditing Business Finance Publications
Question: Discuss about the Auditing for Business Finance Publications. Answer: Introduction Auditing refers to the method of verifying the onsite activities of any business such as examination and assessment of a process to ensure the fulfillment of requirements. An audit can be performed in both levels concentrating on the whole organization or to a specific process. Through auditing, organizations aim to maintain a sustainable financial position of the company (Leung, Coram Cooper, 2012). According to the ISO 199011:2011 Guidelines for auditing management system, an audit is a systematic process for recording statements and information in a proper manner (American Society for Quality, n.d). The assignment intends to identify the inherent risks, legal abilities and adherence of ethical standards associated with the HIH Insurance Limited. Business risk and Inherent Risk Assessment Assessment of Business Risks Related to HIH Insurance Limited Insurance companies generate funds through money lending, which refers to the money that does not belong to the company, but temporarily enhance the fund (Creedy, 2011). Risk management is the process through which the company identifies, evaluates the risks intrinsic associated with the organization (A.M. Best Methodology, 2013). HIH Insurance Limited is currently facing problems in maintaining effectiveness of the business. The company was formed by merging two companies, which were CE Health International and a Swiss company, Winterthur Insurance Company. There are several risk factors that can be elaborated in the HIH business in terms of marine, film finance insurance, natural disasters and aviation insurance. Recently, HIH Insurance Limited incurred a heavy loss of $100 million (Buchanan Arnold, 2003). The company, acquired by HIH in Sydney, also faced huge loss because of the hailstorm. In addition to this, the company also suffered significant loss due to typhoon in Florida. From this perspective, it is stated that the company has consistently experienced financial downturn due to severe environment or climate. Apart from this, the reason for the failure of the company is considered to be the financial downturn, which in turn poses challenge in retaining a sustainable position in the market. According to the view presented by the Royal Commission, the company has poor management, which is unable to provide future claims. Stating precisely, the unstable management and poor response to the emerging pressure in the insurance market on one hand put a barrier to succeed in the domain, while on the other hand create an opportunity for the rival companies (Parliament of Australia, n.d). The company has sold its significant assets, which can also be considered as a key reason for the loss suffered. The financial downturn of the HIH insurance limited also had a huge impact on the Australian communities. Besides, the company did not only face loss in terms of financial abilities but also lose the support of human capital, which is a huge loss for surviving in long run. The employees working in the HIH became jobless as well as the shareholders also lost their invested money (1Australian Government, 2015). From a different perspective, the customers of the company also faced problems, as HIH failed to continue with the contract holders or policyholders. The impact of the collapse was also evident in the field of sports, wherein the rugby game was cancelled by the Australian Rugby Union, as the injured players were not paid accordingly. The review of the insurance market pricing in 2002 presented by the Australian Competition and Consumer Commission clearly asserted that the downturn of HIH led to increase in the sustaining insurance premium. It was also observed that after the financial downturn of the company, its competitors started to offer higher rates for insurance to their customers (Refer to Figure 1in Appendix) (2Australian Government, 2015). Thus, it can be stated that due to the failure of HIH, its rival companies acquired the opportunity to increase the overall profitability by enhancing the interest rate of insurance. Risk Factors Effecting HIH at Financial Report Level There are several risk factors evident in the business process of HIH as it also includes certain unethical activities. The company has hidden its original financial position from the shareholders as well as the regulators for several years. HIH transacted with SGA for worth of A $35 million, which was hidden from its stakeholders (Cooper, 2005). Such activities of the fund transactions may lead the shareholders to take their support from the company in terms of further investment in future. In addition, this kind of situations might lead to reduction in the money generation of the company, thus reducing the financial abilities. Apart from this, the company might lose its goodwill in the market due to such unethical activities in both level domestic as well as the international level. The risks that are associated with the company due to misguiding its potential customers and other stakeholders might cause downturn in the market. Concerning the future perspective, the company might lose the shareholders and face problem to generate funds. In the recent competitive market, every company concentrates to satisfy the customers and retain the existing stakeholders by providing them better return. In this situation, HIH continuously increases unethical activities, which indirectly creates a barrier to succeed in long run. The stakeholders will further shift their preferences to other rival companies, as they can gain better return. Thus, in this context it can be stated that the company may lose its customers, as the customers will not be willing to get insured from such unethical or lesser profitable company. Apart from this, HIH also misstated the operating profit in the annual report of the year 1998-1999 (Cooper, 2005). The misstatement of the profits in the annual report may create the shareholders to invest more due to the misrepresentation of profit. Based on these reports the perception of shareholders become positive towards the company and they further expect more return, which on the other hand enhances the fund and overall financial abilities of the company. However, this enhancement can be considered for short run as after having knowledge on the actual scenario the stakeholders will eventually prefer to shift to other competitors. Stating precisely, if the shareholders failed to get expected return, they might withdraw their investment or support and may charge the company for hiding the true figures of the annual report, which would affect the company in a negative way. Legal Liability Discussion of Findings from Relevant Court Cases Several cases can be highlighted regarding the unethical activities of the company or illustrating that it is continuously neglecting its clients or creditors. For instance, the case of Rodney Adler clearly depicted that the company includes false statements and information to attract customers in purchasing HIH shares. It is further evident that to increase the overall profitability, the company pursues its customers with wrong information, which encouraged them to invest in the company shares. In this regard, it is observed that HIH failed to provide accurate information to the clients, thus breaking the ethical values. In this context, it can therefore be asserted that the company does not maintain a transparent or ethical relation with the clients, which Andersen can refer, as failure to complete the responsibilities according to the contracts led to have negative relation with the customers (Gay Simnett, 2015). Apart from this, the company has also evident to hide the information about its operation or transaction from the creditors, which clearly represent a negative relation between them. In this regard, the case of Ray Williams can be highlighted, wherein he misrepresented the data in the issue of prospectus by omitting the materials form the prospectus. Through this particular activity the company had hidden around $94.2 million of operating profit from the creditors, while on the other hand this misrepresentation led to reduce the profits of shareholders annually. Thus, it is stated that keeping the information hidden from the shareholder created a barrier between them, as they have the right to obtain knowledge about the investment that has been made by the company (Gay Simnett, 2015). Conditions for Negligence Action There are several situations evident in the company operations, wherein the clients and the customers can take actions for neglecting their right. The negligence actions can be upheld if the stakeholders find that the company is providing false information regarding any aspect. In this regard, the examples can be taken of Rodney Adler, who broke the ethical law by giving the wrong information to the company, thus by attracting the customers to invest in HIH. In such cases the clients can take legal actions against the individual as well as the company for misinterpreting the information or misguiding them. Concerning the provided case, the creditors or the investors can also implement actions against HIH for hiding the true financial statements and misleading them to invest in the company shares (Gay Simnett, 2015). Ethics Reasons for Hiring Prior Members Arthur Andersen provided both auditing as well as non-auditing services to HIH. The close relationship between the Arthur Andersen with the company can be considered as one of the reasons for hiring prior audit members as the external audit team. It is observed from the financial reports that the company has continuously hidden its actual financial information. Thus, acquiring prior members who already have knowledge regarding such unethical activities and support the same will make the deal success and the company can continue accordingly. Based on all these business activities, the financial downturn faced by HIH is considered as the largest corporate failure in Australia (Cheng Seeger, 2012). Advantages of having Same Firms Most of the accounting firms provide bookkeeping, consulting services in addition to the accounting services. The auditing team examines the detailed information provided by the company regarding its business operation, internal activities, human capital, financial record and market position among others. Based on all the information, the team obtains an understanding on the company strengths, weaknesses and future potential as well. Thus, having the same firm for auditing and consulting services has the capability to provide suggestions in developing the performance or profitability of the company along with risk assessment in the competitive market. Apart from this, the auditing team can further provide advices and expertise to manage the operations of business in reducing the burden of taxes, which on the other hand helps in the decision making process (Oringel, 2012). Identification of Ethical Standard Violation From the provided case scenario, it is observed that HIH consistently violated the ethical standards, which needs to be followed by an insurance company. The company is unable to maintain transparency within its operation and transaction as well as misled the auditing team (Cooper, 2005). According to the company standard, the stakeholders must have the knowledge regarding the business operation, financial position and future potential of the company annually. Concerning the case of HIH, the shareholders were provided false representation of the financial position and other information based on which is can be stated that the company violated the ethical standards (Waldron, 2005). Outline of Primary Recommendations In the recent decades, several companies prefer to include unethical activities to obtain competitive advantages in the market. This, in turn poses a challenge for maintaining a transparent business domain. To mitigate this concern, certain measures can be implemented that are included in the CLERP 9 and the Ramsay report. According to the report, the function of the Financial Reporting Council would be developed for cover up the audit standard. In addition to this, the auditors would be allowed to convene the standard of independence, wherein the non-audit services would be revealed. The company must follow certain restrictions on employment and the financial relationships as well. The external audit team will be changed in every five years and the auditors were also required to be present at the annual meetings of the respective companies. Apart from this, the ASIC would have power to put obligations on the registration of the auditors so that the companies can maintain an ethical and transparent business operation which will help them to succeed in future (Federal Register of Legislation, n.d). Conclusion HIH is an insurance company, which was formed by Ray Williams and Michael Payne. Since the establishment of the company, it has concentrated to gain competitive advantages for which it has started to include several unethical activities in the operations. This has resulted as the largest corporate failure in Australia. Lack of proper management and well skilled human capital, the company faced huge financial downturn, which on the other provided a significant opportunity to its rival companies in attracting the potential customers even after increasing the overall interest rates. The chief executive of the company was sentenced for four and half years for misguiding its stakeholders and violating the ethical standards. The company also faced problems in maintaining legal liability, risk assessment and auditing standards as well. References American Society for Quality, n.d., What is auditing, Knowledge Center, viewed 19 August 2016, https://asq.org/learn-about-quality/auditing/ 1Australian Government, 2015, Aftermath of the HIH collapse, The Treasury, viewed 20 August 2016, https://www.treasury.gov.au/PublicationsAndMedia/Publications/2015/Economic-Roundup-Issue-1/HTML/article-3/3-Aftermath-of-the-HIH-collapse 2Australian Government, 2015, The rise and fall of HIH insurance group, Economic Roundup Iss. 1, viewed 20 August 2016, https://www.treasury.gov.au/PublicationsAndMedia/Publications/2015/Economic-Roundup-Issue-1/HTML/article-3/2-The-rise-and-fall-of-HIH-Insurance-Group Buchanan, B. Arnold, T., 2003, Beware of the ides of March: The demise of HIH insurance, Finance Faculty Publications, pp. 1-36. Cheng, S. S. Seeger, M. W 2012, Lessons learned from organizational crisis: Business ethics and corporate communication, International Journal of Business and Management, vol. 7, no. 12, pp. 74-86. Cooper, J 2005, Financial statement fraud corporate crime of the 21st century, Australian Securities Investments Commission, pp. 1-16. Creedy, A 2011, How insurance companies make money: Wisdom from warren Buffett, Home, viewed 20 August 2016, https://funeralhomeconsulting.org/best-practices/customer-engagement/preneed/how-insurance-companies-make-money-wisdom-from-warren-buffett/# Federal Register of Legislation n.d., Corporate law economic reform program (audit reform and corporate disclosure) bill 2003, Home, viewed 20 August 2016, https://www.legislation.gov.au/Details/C2004B01549/Explanatory%20Memorandum/Text. Gay G. Simnett, R 2015, Auditing and Assurance Services in Australia, Sixth Edition. McGraw-Hill Education Australia, United States of America. Leung, P., Coram, p. Cooper, B. J 2012, Modern auditing and assurance services. John Wiley Sons, China. Oringel, J 2012, Effective auditing for corporate: Key developments in practice and procedures. A C Black, UK. Parliament of Australia, n.d., HIH insurance group collapse, Home, viewed 20 August 2016, https://www.aph.gov.au/About_Parliament/Parliamentary_Departments/Parliamentary_Library/Publications_Archive/archive/hihinsurance Waldron, B. D 2005, Ray Williams and Rodney Adler sentenced to gaol, Company Law Governance Update, pp. 1-4.
Saturday, November 30, 2019
World War II Innovations
Introduction The period following the end of World War II was characterized with a great deal of technological development, probably as a consequence of the victories achieved by the Allied forces. The aftermath of World War II set in motion a wave of innovations that proved to be greatly beneficial in improving the living standards of the global population.Advertising We will write a custom essay sample on World War II Innovations specifically for you for only $16.05 $11/page Learn More Such advancements in technology were a direct consequence of the experiences gained during the several years of the War. An urgent need was felt to innovate in order to have more technologically advanced weaponry that would allow having the much required edge in winning the war. The potential for technological development had been thus created during the Second World War itself. After it ended in 1945, the available resources and technology could be gainfully used in the development of consumer goods that led to improved standards of living on a global basis. The technological innovations in this regard were made in several fields such as Linguistics, Medicine, Weaponry, Intelligence and Communication in addition to the technological progress made in manufacturing and service industries (Castells 45). The rapid advancement in technology during World War II was primarily inspired by the propensity to research and devise military strategies that would allow penetration and sabotage of enemy forces and supply lines respectively. In addition, innovation in technology was also inspired by the enhanced ability of the military to use technology in gathering intelligence, which was gainfully used in obtaining the much needed information about military capabilities and movement of enemy forces. After the World War II ended, the technology developed till that time could be further innovated in creating a virtual technological revolution that transformed the lives of humanity in the coming decades (Gray 36). World War II heralded noteworthy technological innovations in the areas of nuclear technology and information technology that revolutionized ways of living in the 21st century. Nuclear Technology Invention of Nuclear Reactor The invention of the atomic bomb by the United States and its allies eclipses any other innovation made during World War II. Named as the Manhattan Project during World War II, the nuclear program of the Allies led to catastrophic consequences for the Axis forces, particularly in the context of the bombings on Hiroshima and Nagasaki, which led to the death of millions of people.Advertising Looking for essay on history? Let's see if we can help you! Get your first paper with 15% OFF Learn More Although the initial objective of the Manhattan Project was to use nuclear technology in establishing reactors for the generation of electricity under the auspicious leadership of Italian physicist Enrico Fern i, the need to annihilate German, Italian and Japanese forces during World War II made the Allied leadership to focus on developing the first atomic bomb. It was under the leadership of Enrico Fermi, who is recognized as the father of the atomic bomb because of his exhaustive research and positive outcomes in developing nuclear power, that the US made use his technology in establishing several nuclear power plants across the entire country (Russell 93). Further innovations in nuclear technology were made by Enrico Fermi after the end of World War II, leading to major breakthroughs in reducing dependence on electricity generated through coal fuel and hydro power. This was made possible because of the innovation that led to the availability of cheaper, environmentally friendly and reliable nuclear generated electric power. Innovation of Radiology Medicine Besides its significant role in leading the green revolution through generation of environmentally clean energy, innovation in nucl ear technology during World War II allowed wider application in medicine, especially in radiology therapy and imaging. The use of nuclear technology in medicine can be traced back to the campaign initiated by the Polish Physics and Chemistry Nobel Prize laureate Marie Curie just before the beginning of World War II. Marie Curie embarked on a campaign to collect radium for use in radiology medicine. She is credited with the establishment of globally recognized research institutes of radiology medicine, including the Curie Institutes in Paris and Warsaw. Nuclear medicine finds wide application in radiology treatment of different cancerous malignancies with the use of techniques such as neoplasm and radiology imaging. Radar Technology The innovations in radar technology during World War II helped in making improvements in the aviation industry and its associate role of uplifting the living standards of the global population. Such innovations also helped in enhancing national security from the perspective of external and internal aggression. Radar technology involves the use of radio waves in the detection of far-off objects.Advertising We will write a custom essay sample on World War II Innovations specifically for you for only $16.05 $11/page Learn More Such objects may include ships, aircrafts, submarines and a wide-range of missiles and rocket weaponry. Innovation of radar technology during World War II led to improvement in bombsights and radar capabilities, which were inspired by their increased use in World War II. Radar technology is even regarded as the defining innovation that tilted the balance in favor of the allied forces during World War II. Later, it also heralded the revolution in both military and civil aviation in the contemporary world. Radar technology was invented immediately after World War II began, but significant improvements in the technology were made during the war through research and development, mainly for military purposes. This new technology allowed the use of applications with which approaching enemy aircraft and ships could be detected. Vaccines Collaborative arrangements were made between the military and academia in efforts to prevent war-exacerbated diseases, particularly pneumococcal pneumonia and influenza and such initiatives led to the innovation of disease prevention vaccines. Wartime research programs on preventable disease are recognized for having led to the improvement and innovation of 10 new vaccines for treatment of a series of virulent preventable diseases (Godin 121). Besides, wartime research in health and medicine science and technology led to innovations relative to substitute blood samples such as plasma, antibiotics such as penicillin and insecticides such as DDT. Nevertheless, the innovation of vaccines stands out as the most important achievement in the area of medical and health technology during World War II. Such vaccines involved development of hig hly effective, safe and licensed antibiotics and microbial preventative therapy for immunization against several diseases, which did not exist before the War began. Electrolysis Chemistry, Digital Technology Military Technology Other notable innovations during World War II having significant impact on the lives of human beings in the 21st century include the demagnetization of ships to prevent them from torpedo and mines attacks. This technique also helps in detection of submarines. Demagnetization technology was developed during World War II and is particularly useful in exploration of mineral and ore deposits.Advertising Looking for essay on history? Let's see if we can help you! Get your first paper with 15% OFF Learn More Research is currently underway to come up with innovations that will help the ship building industry to use corrosion free material that prevents ships from the harmful impacts of corrosive sea water. This is possible through the application of cathode electrolysis technology, which was developed during World War II. World War II also spearheaded the digital revolution of the late 20th century and early 21 century through robust research in information transmission, electronics and intelligence. Amongst these was the development of the encryption machine by Germans, which heralded the large scale application of digital encryption in information technology. Conclusion It is apparent that in contrast with World War I, the Second World War featured both military and scientific methods of warfare as the two opposite camps tried to outmaneuver each other through the use of technologically advanced, updated and state-of-the-art military equipment and techniques, which could not have been made possible without the support of science and technology. Innovations in both military combat weapons and military technology have led to the improvement of standards of living in the 21st century. People feel more secure now because there are lesser risks of aggression and the military is very well equipped with the latest technology in doing away with security threats. This has been made possible because of the use of science and technology, which has led to innovations that have improved defense capabilities as also the living standards of people. Many hold that the innovations in nuclear technology have enhanced fears of another world war, which will lead to the destruction of the world. However, such fears do not have a strong basis because the global community understands the consequences of a nuclear war and recognizes that nuclear technology is best used for the welfare of human societies. Works Cited Castells, Manuel. Technopoles of the World The Making of 21st Century I ndustrial Complexes. Hoboken: Taylor and Francis, 2014. Print. Godin, Benoit. Measurement and statistics on science and technology 1920 to the present. New York: Routledge, 2005. Print. Gray, John. Reconstructions of secondary education: theory, myth and practice since the second world war.. S.l.: Routledge, 2012. Print. Russell, James. Innovation, Transformation, and War Counterinsurgency Operations in Anbar and Ninewa Provinces, Iraq, 2005-2007. Palo Alto: Stanford University Press, 2010. Print. This essay on World War II Innovations was written and submitted by user Mar1a to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.
Tuesday, November 26, 2019
7 steps to rock your face-to-face interview
7 steps to rock your face-to-face interview Itââ¬â¢s time for your in-person interview. Maybe youââ¬â¢re here after acing an initial phone interview, or maybe you just skipped straight to this stage. You have a suit cleaned and pressed, copies of your resume ready in a folder, and dreams of new business cards dancing in your head. Here are the steps you should take in order to impress your interviewer enough so you keep progressing through the hiring process. 1. Know your stuff backwards and forwards.ââ¬Å"Do your homeworkâ⬠and ââ¬Å"be preparedâ⬠should already be catch phrases burned into your brain. You should be digging deep into industry research, looking for information about the company, its competitors, and anything currently or imminently relevant in the field. Scope out some current employees on LinkedIn. Learn everything you can so you can go in and dazzle them.2. Anticipate problems youââ¬â¢ll be asked to solve.Set yourself apart from the crowd by making sure to brainstorm solutions to the emp loyerââ¬â¢s problems before the interview. The open position is probably focused on one section of the company. Have ideas ready to describe how you will help solve issues specific to the department that is hiring. Show the value of what you bring to the table- in concrete terms. Make your interview not about you personally, but about what you can do for this employer.3. Get the intel on your interviewer.Figure out who you are meeting with in advance and study up. If youââ¬â¢re meeting with a rep from human resources and not the person youââ¬â¢ll work for, prepare to tone down the lingo and industry language you would use if a company manager were interviewing you. Pitch yourself the same way (super qualified, motivated, and a great fit), but tailor your presentation to the audience.4. Build a relationship.Establish a rapport by treating your interview like a conversation. Ask questions. Answer redundant questions as though youââ¬â¢d never heard them before. Find a way t o let your interviewer talk about themselves or the company; it will ease your nerves and also get them to open up a bit. Remember to listen and engage- conversation is a two-way street. Being interested can often beà more important than being interesting.5. Have stories ready.Anecdotes are great illustrations to the dry bullet points of your resume. For everything positive youââ¬â¢re going to say about yourself, be prepared to have an anecdote to illustrate and back it up. Describe specific actions and solutions you took in tricky situations. Paint a picture of just how clutch you are under pressure.6. Show how much you want the gig.It never hurts to show your enthusiasm for the job, the industry, or the company. Donââ¬â¢t be so enthusiastic that you bubble over and talk through every silence with your nervousness, but do express how excited you feel about the opportunity and the potential privilege of working there.7. Strive to impress in everything you do.Make an impact f rom the second you walk in the door: this includes being punctual and dressing like a grown-up professional. Mind your body language- watch the fidgeting- and shake hands with confidence. When you look and act the part, youââ¬â¢ll already be at such an advantage that the rest of it will come quite easily.
Friday, November 22, 2019
A Brief History of Plasma Television
A Brief History of Plasma Television The very first prototype for a plasma display monitor was invented in July 1964 at the University of Illinois by professors Donald Bitzer and Gene Slottow, and then graduate student Robert Willson. However, it was not until after the advent of digital and other technologies that successful plasma televisions became possible. According to Wikipedia a plasma display is an emissive flat panel display where light is created by phosphors excited by a plasma discharge between two flat panels of glass. During the early sixties, the University of Illinois used regular televisions as computer monitors for their in-house computer network. Donald Bitzer, Gene Slottow, and Robert Willson (the inventors listed on the plasma display patent) researched plasma displays as an alternative to the cathode ray tube-based televisions sets being used. A cathode-ray display has to constantly refresh, which is okay for video and broadcasts but bad for displaying computer graphics. Donald Bitzer began the project and enlisted the help of Gene Slottow and Robert Willson. By July of 1964, the team had built the first plasma display panel with one single cell. Todays plasma televisions use millions of cells. After 1964, television broadcast companies considered developing plasma television as an alternative to televisions using cathode ray tubes. However, LCD or liquid crystal displays made possible flat screen television that squelched the further commercial development of plasma display. It took many years for plasma televisions to became successful and they finally did due to the efforts of Larry Weber. University of Illinois author Jamie Hutchinson wrote that Larry Webers prototype sixty-inch plasma display, developed for Matsushita and bearing the Panasonic label, combined the size and resolution necessary for HDTV with the addition of thinness.
Thursday, November 21, 2019
Marketing. Unique home dcor items Essay Example | Topics and Well Written Essays - 750 words
Marketing. Unique home dcor items - Essay Example Unique home decor items are a decoration company that specializes in all kinds of home furnishings. Marketing is fundamental to growth of any business venture and we as a company have decided to venture into search engine marketing as one of the platforms we belief will enable us reach majority of our customers and by extension foster our upcoming company. Specifically we have decided to use search engine optimization, search advertising and other directories marketing in our search engine marketing. Jupiter communications consumer survey data observes that 81 % of people who are regular internet users locate websites through the use of search engines. The article further indicates that 54% of online shoppers who are experienced in shopping through the internet mainly rely on search engines when locating for a product to purchase on the internet. IMT strategies further assert that online search engines have provided more awareness for websites than other advertisement platforms such as television, radio or newspapers. 80 % of online search program users locate whatever they are looking for as soon as the third page. Sale leads which are made from main phrases and words searches are always the best qualified and also they have the highest buying probability. Regular search engine advertising is therefore fundamental in increasing a companyââ¬â¢s chases of improving sales of products and services considering the importance of search engines to internet users. Any successive online advertising campaign must begin with firm search engine advertising. ... This is fundamental especially for upcoming companies that want to grow business at a faster rate itââ¬â¢s on this premise that we have chosen search engine marketing as an ideal platform for advertising our products. Search engine optimization For us to be able to attract customers, we need to foster the interaction of our website with users and search engines such as yahoo, Google, dogpile and many others. Search engine optimization involves building small modifications to key areas of our website. Whilst viewed in isolation, the modifications may appear like incremental improvements, however, when put together, they many have ideal impact on our websites customer understanding and performance. For us to be able to have a competitive advantage over our main rivals, we must identify whatââ¬â¢s important for the clients of our website. These are the key consumers of our products and search engines should be able to display products of interest to our customers. For us to optimi ze our website, we need to do a variety of tasks such as creating accurate page titles, improvement of uniform resource locators structure, giving quality content to our customers, making good use of robots.txt and making use of free webmaster tools. Page titles are fundamental and for us to remain competitive we must make them unique. Key details of our company such as the name of our business, physical location, and physical address will be put on our home page. An important consideration that we as a company will make is to ensure that titles are brief, descriptive, simple language that visitors can understand and free of ambiguity. We will also use meta tags for giving summary of what is contained in each page of our website.
Tuesday, November 19, 2019
Case Study in Strategic Management Essay Example | Topics and Well Written Essays - 1500 words
Case Study in Strategic Management - Essay Example Competition is a force in the general environment, and it is likely the force that is going to impact companies within this industry the most, as it continues to change and grow in the next few years. ââ¬Å"The nature and degree of competition in an industry hinge on five forces: the threat of new entrants, the bargaining power of customers, the bargaining power of suppliers, the threat of substitute products, and the jockeying among current contestantsâ⬠(Ireland et al., 2006). In this industry, even though barrier costs are high, substitute products are a real threat. ââ¬Å"If a supplier can either increase the price of its product or reduce the quality while selling it at the same price, the effect on established firms profitability is negative. A supplier that can do one of these things is said to be a powerful supplierâ⬠(Ireland et al, 2006). This rule holds true for the motorcycle manufacturing industry as well. There is also a particularly strong domestic market i n the US with strong and sustained growth. In terms of competencies and resources, possessing the first mover advantage in relation to its core competency allows a business like Harley-Davidson in the case to set the paradigm for future operations in the new market and also capitalize on all of the intrinsic benefits of this market in a way that will set a standard and leave a lasting impression. This is why many companies are willing to take the risk that being the first mover entails. There are also drawbacks to this situation: this hearkens back to Porterââ¬â¢s force of substitute products, which are increasingly available in an increasingly globalized international marketplace. From a perspective of strategic fit, Harley-Davidson is not in a bad position at the end of the case; it still has a centralized command structure, however. This is a common
Saturday, November 16, 2019
Machiavelliââ¬â¢s The Prince Essay Example for Free
Machiavelliââ¬â¢s The Prince Essay In Machiavelliââ¬â¢s The Prince, he plunged into how a prince could bulwark his position once he reaches the top. One of the many ways of how to secure a princeââ¬â¢s position is conquest by criminal virtue. In conquest by criminal virtue, Michiavelli said that a prince secures his position when he reaches the top because it takes a long time and a lot of hard work to prosper. So to make sure no one takes away their position, the prince crushes his opponents and earns obeisance from the people as much as possible. The prince also makes fewer compromises with their allies, trying to stand alone because he believes he is more sufficient and stronger than the others. A prince must also know how to reform orders. This may cause havoc because people who benefited the old order might oppose the prince but he must have the power to force the people to continue supporting him even though they are already having second thoughts. So why does this persist even though every politician and every citizen who thinks rationally knows that this is immoral. We humans are naturally driven by our hunger for power, fame and fortune. We set aside moral values and ethical values just to quench our self-interests. Politicians act on it because they know this is the easiest way to eliminate a threat. This is a permanent thing so when an enemy ceases to exist, heââ¬â¢s permanently gone from the competition and this gives the other politician a peace of mind because he knows that he will win for sure if he has no opponent. Citizens do not act upon this because first, citizens that belong to the lower class are afraid. How could they go against someone so powerful that this person could end their life with just a snap of their fingers? The span and extent of power of this kind of politician is vague that it might extend to having the upper hand and control over criminals and we never know what he will do just to preserve his power, fame and fortune. Second, most citizens who know about the wrong doings of this politician is paid and given a lot of consolations for their support and silence. As I said, we humans are naturally driven by our hunger by fortune. For people who do not work and believe in gaining money from a real job, this is the most convenient way of earning money because they donââ¬â¢t have to do anything but tay silent, run a few errands for the politician and write the politicianââ¬â¢s name on their ballot every time he runs for a seat. There is also the fact that when local citizens support this politician, they are more secured and well protected. People who try to clash with these local citizens would already feel threaten beforehand because the politician will back them up in part of their deal for the secrecy of the politicianââ¬â¢s dirty work. This is one of the most immoral acts performed in politics, but one that somehow we can never get rid of.
Thursday, November 14, 2019
Theres No Defense for Affluenza Essay -- The Affluenza Defense
"The Affluenza Defense: Judge Rules Rich Kidââ¬â¢s Rich Kid-ness Makes Him Not Liable for Deadly Drunk Driving Accident" -- Madison Gray, Time.com The relationship between motive and consequence is a complex one, and is made even more debatable when context becomes involved. Throughout our judicial history, the line between responsibility and exemption remains razor-thin in its subjectivity. If a woman murders her husband, but was abused by him for years, why is this considered different from a murder where the perpetrator wasnââ¬â¢t abused? We take these mitigating factors into account in court, but they present a unique problem. How much and which extenuating circumstances are enough to change the conviction? Precedents are continually being set as new mental conditions are discovered or gain new validity, so we must be able to discern the difference between defenses that are legitimate, and the Twinkie defenses. Twinkie defenses are those, which carry no reasonable justification for diminishing the mental capacity of the defendant. The ambiguity of what we know of the mind creates this conflict, so it is important t hat we consider the context with care. A new defense known as ââ¬ËAffluenzaââ¬â¢ was very recently introduced into this family of mitigating factors. Affluenza claims that when an individual grows up in or is subjected to an affluent environment where the real world is shielded from them, they are unable to make the connection between their actions and their consequences. Affluenza says that the access to an excess of all the things money can buy comes at the expense of all the things money cannot buy. With the absence of even the most basic role modeling of the relationship between cause and... ...l Of Behavioral & Applied Management 11.3 (2010): 232-248. Academic Search Premier. Web. 09 Mar. 2014. Hobson, Jeremy. "The ââ¬ËAffluenzaââ¬â¢ Defense." Here Now RSS. N.p., n.d. Web. 09 Mar. 2014. . "Weekday Schedule." Newport Academy. N.p., n.d. Web. 09 Mar. 2014. . Lunther, Suniya, and Shawn Latendresse. "Children of the Affluent: Challenges to Well Being." Ncbi.nlm.nih.gov. N.p., n.d. Web. 09 Mar. 2014. . de Graaf, J., Wann, D., Naylor, T. H., & Horsey, D. (2001). Affluenza: The all-consuming epidemic. San Francisco, CA: Berrett-Koehler Publishers. Whitely, Jason. "Sentence given to Teen in Deadly Drunk Driving Crash Spurs Backlash." WFAA Wfaa.com. ABC, n.d. Web. 09 Mar. 2014.
Monday, November 11, 2019
Review of Applications of Accounting Information System of Petroleum
Today the competitive world has thrown more challenges to the corporate world. More transparent and clear information to the corporate management and its customers also has been the trick of success in todayââ¬â¢s market. A company can gain confidence and attract more customers if it is very transparent, clear substantial and subjective in its information it provides to its investors and managers. Keeping this in view Accounting Information System has been the talk of the corporate world.The petroleum producing countries are also forced to follow certain technologies in their accounting systems so as to get more information regarding distribution and sharing of profits among its investors. This article is a study on the importance and also applications of AIS in petroleum companies with special reference to Yemen. Concept and definition of AIS The definition of AIS has evolved over the years from one focusing on the provision of more formal, financially quantifiable information to assist in decision-making processes to one that embraces a much broader scope of information.The dimensions used to reflect the design of AIS include focus, orientation, time horizon, aggregation, integration, timeliness, financial and non-financial, and quantitative and qualitative. Defining AIS has been difficult today and research in this area is quite diverse. It includes behavioral studies of audit decision ââ¬â making tools, field studies of organizational systems, design, development of general ledger systems, and development of accounting models that effectively utilize advancement in computer technology, application of different technology solutions to AIS situations, and many other types of studies.In general, an information system is used to represent the real world phenomena with a set of symbols which are captured and implemented within a computerized environment (McCarthy, 1979). Therefore, an accounting information system is one that translates representations of economic activities into a format that is valuable to accountants and to their customers i. e. , business decision makers, who need information about economic activities. Accountants are being pressured to redefine their contribution to organizations and to expand the scope of their activities beyond financial statement preparation and analysis.They are being called upon to become active enterprise-wide team members who provide information and guidance in strategic decision- making salutations. Similarly, day-to-day operations managers demand a wide range of financial and non-financial performance measures. Therefore, if AIS is going to allow todayââ¬â¢s accountants to provide the information, business decision makers, should meet the following definition: ââ¬Å"An accounting information system is one that captures, stores, manipulates, and presents data, about an organizationââ¬â¢s value-adding activities to aid decision makers in planning, monitoring, and controlling the o rganization. This definition certainly includes financial accounting systems, which have the primary purpose of generating financial statements in accordance with Generally Accepted Accounting Principles (GAAP). However; this definition recognizes that businesses must perform a wide range of value-adding activities (such as production, distribution, sales, etc. ) to be successful, and that the types of information needed to mange such activities will be extensive. Therefore, the scope of corporate systems that are included under the AIS umbrella is much broader than the general ledger system and the programs that prepare journal entries to feed it.Actually, AIS is a system that aids in processing transactions and in tracking the data that result from such transactions. These systems also must provide performance measurements (financial and non- financial) and help to enforce management control objectives. They include transaction processing systems (such as billing systems for sales processes), interorganizational systems that share data with upstream and downstream partners (such as web-based order systems and electronic data interchange cash receipt processing), and support systems.This enables economic exchanges (such as order processing, customer market analysis, and inventory control systems). This definition has strong integrative implication. For example, the impact of Enterprise Resource Planning (ERP) systems on the market has been dramatic. These systems were initially designed around core functions such as manufacturing or human resources. As they matured, their breadth expanded to include much more of the organizationââ¬â¢s activities. The key characteristic they embraced was developing an integrated data repository which was accessible by users throughout the organization.ERP systems provide massive amounts of data that is up dated in real time, and they are able to provide greater planning support and a wider range of performance measurements which were done previously by manufacturing or management planning systems. Accounting Information System (AIS) is the Information subsystem within an organization that accumulates information from the entityââ¬â¢s various subsystems and communicates it to the organizationââ¬â¢s information processing subsystem. The AIS has traditionally focused on collecting, processing, and communicating financial-oriented information to a companyââ¬â¢s external parties (e. . investors, creditors, and government authorities) and internal parties (mainly management). Under the traditional view of AIS, each organizationââ¬â¢s functional areas, such as marketing, production, finance, and human resources, maintain a separate information system. However, organizations have found the need to integrate these separate systems into one seamless database or to enterprise-wide information system. Today, the AIS is concerned with non-financial information as well as financial data and information. Accounting Information System (AIS) is based on value accounting theory which are designed to store and summarize financial transactions used to produce financial statements in accordance with Generally Accepted Accounting Principles (GAAP) and to account to the owners of the business in this way. The figure No. 1 has shown Accounting Information System as logical part of MIS. Management Information System (MIS) is defined as an organized method of providing information to each manger with all the data and only those data which he needs for his decisions when he needs them and in a form, which aids to understand and stimulate his action.Fig. No. 1 Illustrates AIS as a Logical Part of MIS. In short, the researchers agree with the definition by Remney Steinbart (2000) : An Accounting information system (AIS) consists of people, procedures and information technology. Accounting Information Systems Functions: Meigs et al. (1999) specified the basic functions of accounting systems in dev eloping information about the financial position of a business and the results of its operations; every accounting system performs following basic functions: 1. Interpret and record the effects of business transactions. 2.Classify the effects of similar transactions in a manner that permits determination of the various totals and subtotals useful to management and used in accounting reports. 3. Summarize and communicate the information contained in the system to decision makers. The differences in accounting systems arise primarily in the manner and speed with which these functions are performed. They ensure full control, which confirm the accuracy in recording and manipulating the data related to business activity and also, protect those data and organizations assets. Characteristics of Accounting Information:Stambaugh ; Carpente, (1992) counted in briefly the Information characteristics as follows. 1- Provided on timely basis. 2- Presented in an aesthetically appealing format. 3- Relevant to the decisions at hand. 4- Concise yet sufficient in scope to allow ââ¬Å"what-ifâ⬠analysis. 5- Flexible to interface with information from other functional units. There is also a several characteristics determine the qualities that make information valuable: 1. Costs-versus-benefits: sometimes information costs more to get additional information than the information is worth.Thus, cost-benefit considers to provide an overall constraint on the amount of information a decision-maker will get. 2. Understandability/Granularity/Aggregation: Many factors can contribute to the understandability of information, including user knowledge, skill, training, and motivation. In addition, information design choices its level of aggregation (or granularity) which will affect its understandability, hence, its usefulness for controlling information integrity. For some purposes, highly aggregated information may be called for; whereas for other purposes, very detailed information ma y be required.Thus, appropriately tailored levels of granularity/aggregation can be enablers of information integrity. A proxy for the understandability of information is its conformity with user-specified requirements. 3. Reliability : the information must be reliable, you must be able to count on its being what its purpose to be (this is known, more formally, as representational faithfulness), and on its being reasonably free from error and bias (this is known, more formally, as neutrality) . Additionally , for information to be reliable, it ought to be true.If seversal different people(or systems)set out to derive the information from the data, they should all come to the same conclusion (this is know, more formally, as verifiability). Infomration that is not veriable , or not neutral, or not representationally faithful canââ¬â¢t be relied on for decision-making. 4. Currency/ Timeliness: It must be accepted that absolute completeness and accuracy are impossible or impractical to achieve. Information Currency is affected by real world changes over time (as well as by information processing delays) with a commensurate impact on information accuracy.Since time is continuous, completeness and accuracy must be understood in a context that defines acceptable limits for information currency, hence accuracy. For example, if certain information, such as cash receipts is only updated on a weekly basis to accounts receivable, then accounts receivable could be considered accurate if it was missing a dayââ¬â¢s worth of transactions. However, if information such as airline reservation transactions updates available seat inventory in real time, then seat inventory would be considered unacceptably inaccurate if a dayââ¬â¢s worth of transactions were omitted.As presented here, processing timeliness and information currency are really aspects of information completeness, which in turn, determines the degree of accuracy that information possesses; however, because of their unique relationship to the dimension of time and the change that time engenders, it is useful to identify currency/timeliness as separate attributes of information integrity. 5. Validity/Authorization: Representational faithfulness of information about intangible objects implies that the information is valid in ways other than correspondence with an original physical condition.The concept of validity means that information represents real conditions, rules or relationships rather than characteristics of physical objects. In a general context, conditions, rules or relationships are valid if what they purport is true. In a business context, conditions, business rules or relationships are established or approved by parties with the delegated authority to do so. Thus, transactions are valid if they were initiated and executed by personnel or systems that have been granted the authority to do so and if approvals are authentic and within the scope of the authority granted to the ap prover(s).For example, if the credit limit assigned to a customer reconciles to the companyââ¬â¢s rules and procedures used to set credit limits, the credit limit would be ââ¬Å"valid. â⬠Thus, the concept of validity includes elements of both accuracy and authorization. A validation process may therefore require an investigation of an individual item, a relationship between one item and another item, or a relationship between an item and a business rule, policy or standard. 6.Completeness: Accuracy by itself is insufficient to convey the full dimensionality of the requirements for representational faithfulness which requires completeness of information in both space and time. Thus, there is a fundamental trade-off between completeness and accuracy because measurement and processing limitations of information processing systems will prevent 100% real-time completeness, especially for subject matter that changes frequently. This, in turn, prevents 100% accuracy. In other wor ds, every discussion of accuracy is also a discussion of completeness, and vice versa.The amount of information is measured by the reduction of ignorance and uncertainty and not by the addition of knowledge. The Figure No. 2 illustrates the AIS characteristics according to Financial Accounting Standards Board (FASB) in 1980: Accounting Information Systems Components: An accounting system consists of the personnel, producers, devices, and records used by an organization to develop accounting information and to communicate this information to decision makers. The design and capabilities of these systems vary greatly from one organization to the next.In very small business, the accounting system may consist of little more than a cash register, a check book, and an annual trip to an income tax office. In large business, an accounting system includes computers, highly trained personnel, and accounting reports that affect the daily operations of every department. But in every case the bas ic purpose of the accounting system remains the same to meet the organizationââ¬â¢s needs for accounting information as efficiently as possible. Many factors affect the structure of the accounting system within a particular organization.The most important are: the companyââ¬â¢s needs for accounting information and the resources available for operation of the system. Accounting Information System Objectives: Naturally, there is no system without goal, we should differ between stated objectives and the real objectives, when the entity declares its stated objectives satisfies consumers wile the real objectives maximum profits at to gain. Each enterprise has implicit and explicit goals and objectives, enterprises may have a mission statement that describes their goals.These goals can vary widely among enterprises ranging from nonprofit organizations, where goals are aimed at serving specified constituents, profit organizations, where goals are directed toward maximizing the ownerà ¢â¬â¢s objectives. It may seem at first sight to be an easy thing to do, but it can be seen as a complex problem in the absence of stated objectives. It means that the firm has no criterion against which to evaluate its success or failure or to use in the process of choosing between alternative activities.One of the problems in stating objectives for a firm is that only people involved with the firm can have objectives, not the firm it self. If this is accepted, then it is obviously possible that there is more than one relevant objective. Accounting is purely human invention, having no independent existence in nature. Hence, it can not in any true sense have been discovered, but it must have been constructed by human minds to serve human needs. Accounting Information System objectives are as follows: 1.Internal control, including the safeguarding of organization money and other property, the regular collection and payment of sums of money owed to and by it, and the prevention and detection of inefficiency, waste, and dishonesty by employees of the organization. 2. Measurement of financial data, by means of the recording of transactions and events affecting the financial state of the organization, and their processing in accordance with consistent rules. 3. Provision of information for planning and decision making to management. 4. Reporting of financial information to properties, investors, and other interested persons.Another author also gives his contribution in accounting system objectives, such as Ijiri, (1975) in addressing the question of what an accounting system should do ? He identifies ââ¬Ëaccountability' and ââ¬Ëinformation usefulness' as the two main broad objectives that any accounting system should achieve. He states that accountability has clearly been the social and organizational backbone of accounting for centuries. In this sense to account for he takes to explain a consequence by providing a set of causes that have collectively produ ced the result. To provide accountability is thus an essential feature of an accounting system.However, in the modern business world, information usefulness is also an important, albeit secondary, requirement. Thus, the core of any accounting system is to provide accountability with information usefulness a necessary adjunct. All accounting information systems seek five basic results: 1. To record an actual, valid transaction; 2. To accurately classify the nature of the transaction; 3. To record the correct value of the transaction; 4. To place the transaction in the proper accounting period; and 5. To generate financial statements containing information about the transaction.
Saturday, November 9, 2019
Dream Deferred Essay
What happens to a dream deferred This quote from the famous poem by Langston Hughes, ? A Montage of a Dream Deferred,? represents the core of the play A Raisin in the Sun written by Lorraine Hansberry. When writing this Chicago set drama, Hansberry chose to use a line from Hughes? famous poem to create her title: A Raisin in the Sun. The entirety of the play is about an African American family living in the ghettos of Chicago. Mama, Walter, and Beneatha, three of the play? s main characters, all make their individual dreams known to the readers by stating them various times throughout the play (Kohorn 1). Hughes? poem ponders upon numerous questions that are surely on the readers mind as they venture through this particular play. Although Hughes offered many alternate answers to the question, ? What happens to a dream deferred,? as seen below, Hansberry supports the last view in this poem (Mauro 1): . . . The play depicts many different instances of dreams being ? deferred. In referring to Hughes poem, Walter? s dreams are not only deferred but they also ? sag like a heavy load (Hansberry 1). In addition to this, she also dreams of pursuing a medical education so she can become a doctor (Pink Monkey). These dreams are further destroyed when Mr. Once again, yet another dream has been ? deferred (Hansberry 1). ? The play answers Hughes? first question in his poem, ? What happens to a dream deferred,? by showing the characters reactions to their failing dreams. By now, the family has learned that the ? dream of a house is the most important dream because it unites the family (Kohorn 1). Ultimately, their dreams finally come into realization when they move into their new house. Dreams do not dry up as a raisin in the sun would. For him this would be ? he life? (Mauro 1). As Hughes? poem says, ? Maybe it just sags like a heavy load (Hansberry 1). At the beginning of the play, a determined Beneatha is studying at the local college and presents herself as an intellectual. In one particular case, he explodes on his sister, Beneatha by saying, ? Who the hell told you you had to become a doctor (Mauro 1) As Hughes states in his poem, a dream deferred may ? stink like rotten meat (Hansberry 1,? and to Walter it really does. She also wants the kids to receive a good, solid education.
Thursday, November 7, 2019
Free Essays on Chulla
Suffering: The prerequisite for having interests ââ¬Å"We cannot directly experience anyone else's pain, whether that ââ¬Å"anyoneâ⬠is our best friend or a stray dog. Pain is a state of consciousness, a ââ¬Å"mental eventâ⬠, and as such it can never be observed. Behaviour like writhing, screaming, or drawing one's hand away from the lighted cigarette is not pain itself; nor are the recordings a neurologist might make of activity within the brain observations of pain itself. Pain is something that we feel, and we can only infer that others are feeling it from various external indications . . . â⬠( Singer, 1990 ). Many environmentalists, like Aldo Leopold and Holmes Rolston III, criticize the emphasis those animal liberationists like Peter Singer place on preventing animal suffering, branding it unecological. Their argument holds that animal liberationists must regard predation as bad, by extending the role of moral consideration to include things that do not feel pain or pleasure. The view that Leopold and Rolston hold maintains that like the natural system of the animal world (humans and non-human animals), the eco systems of the land (including soil, plants, and all animals) is highly debatable and should be taken into moral consideration. This paper disputes the latter view by arguing that the capacity for suffering and enjoying things is a prerequisite for having interests at all. As Holmes Rolston III argues, ââ¬Å"Singer has himself proved blind to the still larger effort in environmental ethics to value life in all its ranges and levels, indeed to care for biosphere Earth . . . His victory is mainly for vertebrates, who form only 4 percent of living things by species, and only a tiny fraction of a per cent by numbers of individualsâ⬠(Rolston, 1990). It is reasonable to suppose that all vertebrate animals are capable of feeling pain. It is with invertebrates that the matter becomes unclear, however, some invertebrates al... Free Essays on Chulla Free Essays on Chulla Suffering: The prerequisite for having interests ââ¬Å"We cannot directly experience anyone else's pain, whether that ââ¬Å"anyoneâ⬠is our best friend or a stray dog. Pain is a state of consciousness, a ââ¬Å"mental eventâ⬠, and as such it can never be observed. Behaviour like writhing, screaming, or drawing one's hand away from the lighted cigarette is not pain itself; nor are the recordings a neurologist might make of activity within the brain observations of pain itself. Pain is something that we feel, and we can only infer that others are feeling it from various external indications . . . â⬠( Singer, 1990 ). Many environmentalists, like Aldo Leopold and Holmes Rolston III, criticize the emphasis those animal liberationists like Peter Singer place on preventing animal suffering, branding it unecological. Their argument holds that animal liberationists must regard predation as bad, by extending the role of moral consideration to include things that do not feel pain or pleasure. The view that Leopold and Rolston hold maintains that like the natural system of the animal world (humans and non-human animals), the eco systems of the land (including soil, plants, and all animals) is highly debatable and should be taken into moral consideration. This paper disputes the latter view by arguing that the capacity for suffering and enjoying things is a prerequisite for having interests at all. As Holmes Rolston III argues, ââ¬Å"Singer has himself proved blind to the still larger effort in environmental ethics to value life in all its ranges and levels, indeed to care for biosphere Earth . . . His victory is mainly for vertebrates, who form only 4 percent of living things by species, and only a tiny fraction of a per cent by numbers of individualsâ⬠(Rolston, 1990). It is reasonable to suppose that all vertebrate animals are capable of feeling pain. It is with invertebrates that the matter becomes unclear, however, some invertebrates al...
Tuesday, November 5, 2019
Analysis On Financial Statements Economics Essay
Analysis On Financial Statements Economics Essay ATandT Inc. (NYSE: T) is a United States telecommunications corporation headquartered in Texas. Founded in 1983 as SBC Communications, it became AT&T Inc. upon purchase of AT&T Corporation in 2005. It is the leading U.S. provider of wire-line and wireless communications. AT&T delivers 3G wireless services through AT&T Mobility LLC, a wholly-owned subsidiary. Other major segments include broadband internet, digital television, directory publishing, and business communications. In 2006, AT&T Inc. acquired BellSouth communications corporation, valued at $86 billion, absorbing its wire-line, wireless, and broadband interests. AT&T has stated specific future goals in 4G wireless, speech recognition, telehealth, and digital convergence. Recently, AT&T selected Alcatel-Lucent and Ericsson as equipment providers for its LTE (4G) wireless deployments. AT&T has over 150 million customers and 280,000 employees. AT&T reported a $124 billion operating revenue and $23 billion net income as of Dec . 31, 2008. Verizon Communications Inc. (NYSE: VZ) is a United States telecommunications corporation headquartered in New York. It was founded in 1983 as Bell Atlantic. Bell Atlantic acquired GTE Corp. in 2000 and changed its name to Verizon Communications Inc. It is the second largest U.S. provider of wire-line and wireless voice services. Verizon Wireless is a joint venture, with Vodafone Group holding 45 percent ownership. Through its FiOS product, Verizon provides fiber-optic delivery of internet, television, and digital voice. Other major operations include IP networks, applications, and professional services for business. In 2008, Verizon stated its goal to surpass AT&T as the U.S. market leader in wireless voice and data communications in the United States. It is aggressively pushing fiber-optic deployments to combat industry-wide access-line losses. Verizon has over 91 million customers and 220,000 employees. Verizon reported a $97 billion operating revenue and $6.5 billion net income as of Dec. 31, 2008. Balance Sheet ââ¬â unusual items AT&T: à à à à à à à à à à à At Dec. 31, 2008, AT&T reported a current ratio of 0.53, and a long-term assets / long-term liabilities ratio of 1.92. This mismatching indicates that too much short-term financing has been used to acquire long-term assets. AT&T may have problems meeting its short-term obligations without additional refinancing. If additional financing cannot be obtained, a lack of asset liquidity poses a bankruptcy risk. At Dec. 31, 2008, AT&T reported goodwill at $71.8 billion, accounting for about 27% of their total reported assets. This stems from AT&Tââ¬â¢s aggressive acquisition strategy. The high amount poses a great asset impairment risk. Only losses, not gains, can be recorded for goodwill. If the acquired entities lose value, as judged by an annual impairment test, the loss of recorded assets and corresponding write-offs against stockholdersââ¬â¢ equity can be subst antial. Verizon: à à à à à à à à à à à At Dec. 31, 2008, Verizon reported wireless licenses valued at $62.0 billion. These are indefinite-lived intangible asset which account for 30.6% of Verizonââ¬â¢s total assets. Wireless licenses are extremely important for a telecommunications company, but placing such large valuation on an intangible is a serious risk. Estimating fair value is very subjective, and any significant write-offs (as judged by a periodic impairment test) could threaten stockholdersââ¬â¢ confidence. At Dec. 31, 2008, Verizon reported cash and cash equivalents of $9.8 billion. Having such a large amount of cash and cash equivalents (investments with a maturity of 90 days or less) is good for liquidity. However, a significant portion of this $9.8 billion could be converted to less-liquid, higher-interest investments that mature within a year, or even long-term investments. Having so much cash-on-hand is a problem because it is not being inve sted to return additional value to the business.
Saturday, November 2, 2019
Gang violence Research Paper Example | Topics and Well Written Essays - 2500 words
Gang violence - Research Paper Example Thà µrà µ is thà µ constà °nt dà µbà °tà µ thà µ simplà µ quà µstion whà °t is thà µ socià °l problà µm. Thà µrà µ à °rà µ mà °ny diffà µrà µnt options thà °t à °rà µ à °nd cà °n bà µ rà µgà °rdà µd à °s thà µ socià °l problà µm. Socià °l problà µm is thà °t thrà µÃ °tà µns và °luà µs of socià µty such à °s là °w à °nd ordà µr socià °l cohà µsion à °nd stà °bility of socià °l institutions. Howà µvà µr somà µ of socià °l conditions thà °t wà µ à °rà µ now ignorà µd it is quità µ possiblà µ should bà µ sà µÃ µn à °s socià °l problà µms in futurà µ. Similà °rly somà µ of socià °l mà µchà °nisms thà °t wà µ bà µlià µvà µ socià °l problà µms à °rà µ not considà µrà µd in à µÃ °rlià µr timà µs. Methodology Gà °ng is thà µ group of pà µoplà µ who through orgà °nizà °tion formà °tion à °nd à µstà °blishmà µnt of à °ssà µmbly shà °rà µ thà µ common idà µntity. Currà µntly usà µd it usu à °lly mà µÃ °ns thà µ criminà °l orgà °nizà °tion or criminà °l bà °ckground. In à µÃ °rly usà µ word gà °ng rà µfà µrs to thà µ group of workà µrs. ... Mà °ll of à mà µricà ° locà °tion is thà µ à µxà °mplà µ of how gà °ng violà µncà µ cà °n à µrupt à °nywhà µrà µ à °nd thà °t no pà °rt of socià µty is immunà µ from this problà µm. à s trà °dà µ workà µr in this à °rticlà µ rà µÃ °ds: "You simply cà °n not bà µ sà °fà µ à °nywhà µrà µ. Ãâ¢và µry timà µ you turn à °round somà µonà µ is rà µmovà µd or bà µÃ °tà µn or killà µd." Why à °rà µ à µvà µnts such à °s mà °ll shooting up so oftà µn? Why thà µsà µ trà °gà µdià µs à °rà µ still occurring? Whà °t is motivà °tion for pà µoplà µ to à µngà °gà µ in such immorà °l à °nd criminà °l bà µhà °vior? Pà µoplà µ who commit such crimà µs à °s murdà µr fit à µxà °ct stà µrà µotypà µ? (Rush 85ââ¬â92) Suthà µrlà °nd thà µory of diffà µrà µntià °l à °ssocià °tion cà °n hà µlp to providà µ thà µ à µxplà °nà °tion to à °bovà µ quà µstion. Suthà µrlà °nd à °rguà µs thà °t criminà °l bà µhà °vior is not inhà µrità µd but it is là µÃ °rnà µd in socià °l intà µrà °ctions. It's just thà µ coincidà µncà µ thà °t thà µsà µ suspà µcts in à °rticlà µ bà µst frià µnds à °nd both hà °và µ rà µpà µÃ °tà µdly involvà µd in criminà °l bà µhà °vior. Thà µ pà µrpà µtrà °tors in this study à °rà µ dà µscribà µd à °s bà µst frià µnds who hà °và µ thà µ long rà µpà µÃ °tà µd history of violà °tions of là °w sincà µ 11 yà µÃ °rs. In à °pplying thà µory of diffà µrà µntià °l à °ssocià °tion with this study it is no coincidà µncà µ thà °t two suspà µcts to à µngà °gà µ in sà °mà µ dà µvià °nt à °ctivitià µs. Judging by thà µir intimà °tà µ connà µction with pà µÃ µr group such à °s gà °ngs thà µy hà °và µ put thà µmsà µlvà µs in thà µ à µnvironmà µnt whà µrà µ it is à µÃ °sy to là µÃ °rn to bà µcomà µ thà µ criminà °l. Thà µ fà °ct thà °t mà µmbà µrs of gà °ng à µngà °gà µ d in similà °r à °ctivitià µs is thà µ mà °jor fà °ctor in à µxplà °ining why thà µsà µ commà µrcià °l shooting took
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