Competetive Analysis of Amd and Intel - Free Essay Example

Sample details Pages: 9 Words: 2715 Downloads: 7 Date added: 2017/09/12 Category Advertising Essay Did you like this example? Introduction In this essay I have explained the importance of computerised accounting using ERP solutions. First I explain various accounting processes in a company in two broad classes. Then I explore various features in the mySAP ERP solution and how they cater to these processes. Then I explain the recent changes in accounting standards due to the Sarbanes Oxley act and their repercussion to the design of ERP solutions. Then I explained how mySAP helps companies to be compatible with the regulation. The success of ERP implementation is based on various factors. I have researched 3 famous failure and 3 famous success stories in ERP implementation and explained the effect on the companies. Classification of accounting methods Accounting process in corporate environment is divided into two parts: financial and management accounting. They are differentiated by the users of the respective accounting information. Different types of stakeholders in a business have different accounting needs. These classifications cater to the different needs. Financial accounting is aimed to cater to the needs of external stakeholders like shareholders, financial analysts, banks etc. Don’t waste time! Our writers will create an original "Competetive Analysis of Amd and Intel" essay for you Create order They describe the performance of the company over a specific accounting period and the state of the company at the end of that period. Companies in most countries are required by law to publish financial reports periodically. The format of these reports are determined by various regulatory elements like accounting standards, company law etc. Financial accounting provides information regarding the historical performance of the company over the accounting period. The amount of detail in the reporting is generally restricted and is at the discretion of the company. They are helpful for external stakeholders to understand the financial performance of the company. The four main parts of a financial report are the four financial statements, which provide a summary of the company performance. Management notes to the financial statements provide some amount of detailed explanations to the financial statements. Management accounting on the other hand is a system of accounting developed to aid the management to keep a track of the financial performance of the company on a day to day basis. They are managed on a regular basis unlike financial accounting, which is accounting period based. It helps the management control financial performance of the business and aid the decision making. Management accounting cycle has four main aspects: 1) During the period the management has to analyse the transactions, record journal entries and then post the amounts in the ledger accounts of the respective accounts. 2) When the period ends, they have to adjust the revenue, expense accounts to settle the balance sheet accounts. 3) Prepare complete set of financial statements. 4) Close revenues, gains, expenses and losses to retained earnings. There are no legal requirements to maintain this system. It is only maintained to aid the management. They are generally very detailed and as basic as possible. They may also include non financial information like sales volumes, employee count etc. Additionally they may include estimates of future performance rather than only historical transactions. SAP has features to aid the both the classes of accounting. For financial accounting, the features include: * General ledger * Accounts receivable/accounts payable * Fixed Assets accounting * Inventory accounting * Accrual accounting * Tax accounting * Financial statements For assisting management accounting, the features include: Profit centre accounting * Cost Centre and Internal Order Accounting * Project Accounting * Investment Management * Product Cost Accounting SAP features Financial accounting General Ledger transactions This forms the central component of the SAP financial ERP system. It forms a unified platform for various accounts. It records all business transactions in to a softwa re setup. The software is linked with other components of a company to make sure that the data is always accurate. It is at the receiving end of other SAP components and maintains an account of all the inputs from them. Accounts Receivable/Accounts payable This component records customer accounting data and manages the in cohesion with the general ledger component. It connects the accounts receivable account to the general ledger through a special account. Another similar component is the accounts payable component, which records the vendor accounting data and manages it via the general ledger component. It performs the same task as the previous component but records the accounts payable through another reconciliation account. Fixed Assets Accounting This component maintains a comprehensive record of all the fixed assets of the company. It then analyses the records in compliance to the accounting principles tailored to the country the company operates in. This is a very important component as fixed assets form considerable portion of the total assets for certain companies and its accurate representation in the balance sheet becomes essential. Inventory Accounting This feature records inventory held by the company. It supports various inventory valuation methods. It records inventory in two types of currencies or valuation methods into the Material Ledger component. It can maintain separate accounts for recording inventory, such as materials in various stages of production. Efficient inventory management is an important cost cutting method. Accrual Accounting This component records and manages accounts payables and receivables as required by the matching principle. It’s an efficient tool to customise the way the company measures its performance. This amounts to recording revenues as they are earned, not when the cash payment is made; costs matching the periods they are incurred and not when they are liable to pay, via Accrual Accounting. Tax Accounting This functionality is used to calculate the corporate tax and other tax liabilities and receivables like GST. The tax is calculated based on tax regulations in the country of operation and this component can be customised to adhere to those regulations. Financial Statements This component helps create financial statements at the end of the period based on the accounting standards the company is required to follow. The companies in most countries are by law required to release periodic financial statements. The financial statements vary according to the businesses so this component allows customisation based on the business. Management accounting The components in this suite help companies achieve higher revenues and efficient cost management. The main components are: Profit Centre Accounting It is responsible in recording the various balance sheet items, cash flow items, costs and revenues. It also allocates these items to various segments in the company. This helps segment reporting for external purposes and also the internal reporting for company purposes. It supports both the period accounting and the cost of goods approach. Cost Centre and Internal Order Accounting It records costs incurred by the company during operations by assigning them to cost centres (assigned to managers or organizational units). It also analyses costs based on a plan laid out by the company and uses the plan as a basis to further plan the collection and settlement of the costs of internal jobs and tasks. It also manages the internal orders throughout their lifecycle using the integrated software system which pans throughout the company. Project Accounting This component helps in laying out plans for the detailed activities in projects of all sizes. They may be large like building a production facility, or small scale projects like organising a road show. It assists the project manager efficiently execute the project, on time, and within financial constraints by allocating resources wherever and whenever needed. Investment Management This component manages and records investments such as RD, fixed assets, or projects maintained normally under overheads. It manages investment and capitalised costs for tax purposes. It defines an investment in the context as any measure that initially causes costs, and that may only generate revenue or provide other benefits after a certain time period has elapsed. Product Cost Accounting This component assists in recording the costs incurred the successful management of the product portfolio. It calculates COGS for each step in the production process and helps analyse the efficiency of the process. It connects to other SAP applications and automatically uses other information gathered about the product. Sarbanes-Oxley Act The Sarbanes–Oxley Act of 2002 or more commonly known as the Corporate and Auditing Accountability and Responsibility Act, is a US federal law enacted on July 30, 2002. It aimed at setting improved standards for all the publicly listed companies and the accounting firms in the US. Its introduction was a direct consequence of a number of major corporate and accounting scandals like Enron, Worldcom, Tyco International etc. Its enactment can be attributed to various instances of conflict of interests and other loop holes in the previous system in place. Some of them are: Boardroom failures: Board members of various firms were charged with setting up mechanisms to manipulate the financial reports of the company to show false performance numbers. Auditing frauds: Prior to this act, accounting firms were self-regulated. They also performed significantly large non-audit or consulting work for the companies they audited. This presented a case of a conflict of interest. Securities analysts conflicts of interest: The analyst didn’t have clearly mentioned roles and since equity research and investment banking were usually tied, it presented a conflict of interest. Banking practices: Banks bypassed the risk associated with the firm to lend huge amount of money. Investors in the banks and their clients were at great risk due to such lending. Executive compensation: Prior to this act, there were not many regulations on fixing executive compensations and stock options. This act was aimed at closing these loopholes and make changes to the accounting standards to make sure financial reports painted a true picture of the company’s financial position. Significant research has been on the implications of the act. Firstly there were financial costs. According to the FEI Survey (Annual) on SOX Section 404 costs, the 2007 study indicated that, for 168 companies with average revenues of $4. 7 billion, the average compliance costs were $1. 7 million (0. 036% of revenue). It also meant that Securities and Exchanges Commission in the US had to apply changes to the GAAP to make sure they comply with the law. It created a new, quasi-public agency, the Public Company Accounting Oversight Board, or PCAOB, to oversee, regulate and inspect accounting firms in their roles as auditors of public companies. mySAP’s value proposition Critics argue that the above act has made regulations very complex and difficult to implement. mySAP provides a platform that monitors and analyses the financial data from the companies and improves the efficiency of the accounting process. It makes sure that the practices are compliant to the new standards automatically. The main requirement of the new standards is transparency which can be easily maintained with the use of computerised accounting. Accuracy is another aspect which is very important of the new standards. Misstatement has now become very costly for firms both legally and in the stock market. Traditional general ledger solutions required multiple applications, mySAP ERP provides single platform for individual ledgers, such as cost of sales, profit-centre accounting, and consolidation staging. As a result, we get speedy and accurate reconciliation. New standards have made it complex to maintain parallel accounts while ERP solution can ease this process by provide a unified platform to do this. Segment reporting has become important part of accounting standards across the world. Most standards require at least two-dimensional reporting, i. e. , two types of market segmentation. ySAP’s general ledger component automates tasks of maintain separate segments both during operating cycle and end-of-period financial reporting. With cost-of-sales accounting in mySAP ERP Financials, we can incorporate expense allocation to revenue in the period, in the general ledger. This is required by the matching principle and is an important measure according to act to stop misrepresenta tion of the financial performance of a company. Accrual accounting is made simple computerisation of the accrual accounts and documents. The system adheres to the regulations hence removes any chance of manipulation of the accounts. The large amount of financial data combined with the non-uniform systems, interfaces, and software releases makes both internal and external auditing very complex. The Sarbanes Oxley act poses strict guidelines requiring efficient and accurate auditing. Audit Information system in mySAP provides comprehensive audit support for both internal and external audits. Success and failure stories of SAP implementations Failures: Hershey, USA Hershey is a leading manufacturer of chocolates and beverages in United States of America. They chose to implement SAP at the peak periods of their business. This timing proved to be the major shortcoming in the implementation. Also the company could not manage the workload of running an ERP. The implementation led to huge decline in profits and sales for the company. Levi Strauss, USA The company has been deploying SAP in staged releases around the world since 2003. In 2008, it reported that problem in SAP implementation had prevented it from fulfilling orders for week. It also reported that implementation problems had resulted in a decline in profits by 98% for the 2Q08. This shows that company should have redundancy in place for critical systems in times of implementation. The management also argued that a complex ERP although solved many problems, was tough to troubleshoot. Waste management, USA This company sued SAP, accusing it of misrepresenting the software’s capabilities. It termed the SAP implementation as complete failure. SAP provided it with programs which were tailor made for Waste management companies in US. However, they were un-tested and under developed. Since they were tailor made, they didn’t have provisions for customisation. This resulted in more problems for the firm than it solved. Moreover, the scale of the business didn’t suit the implementation of ERP solutions. Success: TISCO, India TISCO is a major steel company based in India. It made a prompt response to the changes in the market scenario and shift in customer orientation based on product was aided by a timely implementation of ERP. The company decided to implement SAP ERP 3 after careful consideration to match the ERP with their requirements. In addition the company also forecasted on what would happen to their operations in the future while making this choice . This anticipation helped them to obtain the proper solution at the right point of time. SANKYO CO. , LTD, Japan Sankyo needed a profit structure that could drive its profits without relying on new product development. This was very difficult in a competitive pharmaceutical industry environment. Sankyo decided to implement the SAP R/3 enterprise resource planning (ERP) system. The implementation helped the company achieve its cost cutting goals and spawned a variety of other uses from the system by streamlining business processes and increasing operation efficiencies. Biomet Inc, Poland Biomet Inc designs, manufactures, and markets products for musculoskeletal medical specialists. I faced major challenges in a highly competitive industry, to cope with cost pressure in the healthcare sector, manage complexity of logistics processes and provide centralized business insight across all European subsidiaries. It implemented SAP ERP and various other packages from SAP. Conclusion I would conclude by remarking that current accounting standards make accounting processes very complex. In big companies with various segments and operation in multiple locations, this becomes even more complex. SAP ERP solutions provide an easy way out for companies by unifying the platform on which the accounting processes run. This enhances the efficiency and accuracy of the accounting in these firms. It also results considerable cost cutting for the firms. However, the companies have to careful in choosing the solution based on their business. As the failure stories have shown, improper implantation can cause more problems than it can solve. References 1. â€Å"Analysing ERP failures in Hershey† (2008) https://www. erpwire. com/erp-articles/failure-story-in-erp-process. htm [01/09/2010] 2. â€Å"Analysing SAPERPs success in TISCO† (2008) https://www. erpwire. com/erp-articles/saperp-success-in-tisco. htm [01/09/2010] 3. FEI 2007 Survey of SOX 404 Costs Fei. mediaroom. com 30/4/2008 [30/08/2010] 4. â€Å"Levi Strauss: SAP rollout substantially hurt quarter† (2008) https://www. zdnet. com/blog/projectfailures/levi-strauss-sap-rollout-substantially-hurt-quarter/917 18/7/2008 [31/08/2010] 5. Manish Patel (2006) â€Å"SAP Account Determination† SAP-Press publications 6. â€Å"SAP R /3 Implementation, Hosting Managed Services Pharmaceutical Industry† https://www. necgs. com/wp_sap_sanweb. php [01/09/2010] 7. â€Å"SAP website† https://www. sap. com/index. epx [25/08/2010] 8. â€Å"Waste Management sues SAP over software quality† (2008) https://www. reuters. om/article/idUSN2644069820080326 26/3/2008 [31/08/2010] [ 1 ]. This principle states that revenues and expenses incurred in earning those revenue should be matched to each other in a particular accounting period and cannot be carried forward or recognised earlier. [ 2 ]. FEI 2007 Survey of SOX 404 Costs. Fei. mediaroom. com. 30/4/2008 [30/08/2010] [ 3 ]. Generally accepted accounting principles [ 4 ]. â€Å"Analysing ERP failures in Hershey† (2008) https://www. erpwire. com/erp-articles/failure-story-in-erp-process. htm [01/09/2010] [ 5 ]. â€Å"Levi Strauss: SAP rollout substantially hurt quarter†

Indecision, Hesitation and Delay in Shakespeares Hamlet...

Hamlet – the Hesitation and Indecision Is there a plausible explanation for the hesitation by Hamlet in carrying out the ghost’s request in Shakespeare’s Hamlet? Lawrence Danson in the essay â€Å"Tragic Alphabet† discusses the hesitation in action by the hero; this is related to his hesitation in speech: To speak or act in a world where all speech and action are equivocal seeming is, for Hamlet, both perilous and demeaning, a kind of whoring. The whole vexed question of Hamlet’s delay ought, I believe, to be considered in light of this dilemma. To a man alienated from his society’s most basic symbolic modes, who finds all speech and action mere seeming and hypocritical playing, comes an imperious demand†¦show more content†¦Here in the play’s peripeteia is enacted Hamlet’s fatal error, his fatal misjudgment, which constitutes the crisis of the action, and is the directly precipitating cause of his own death, seven other deaths, and Ophelia’s madness (52). The play begins on a guard platform of a castle in Denmark: For two nights in succession, just as the bell strikes the hour of one, a ghost has appeared on the battlements, a figure dressed in complete armor and with a face like that of the dead king of Denmark, Hamlet’s father. A young man named Horatio, who is a school friend of Hamlet, has been told of the apparition and cannot believe it, and one of the officers has brought him there in the night so that he can see it for himself. The hour comes, and the ghost walks. The awed Horatio tries to speak to it but it stalks away, leaving the three men to wonder why the buried king has come back to haunt the land. [. . .] Whatever the message is that has wakened the ghost, it refuses to share it with them. (Chute 35) Horatio and Marcellus exit the ramparts of Elsinore intending to enlist the aid of Hamlet, who is home from school,Show MoreRelatedEssay on The Character of Hamlet in William Shakespeares Play1618 Words   |  7 PagesThe Character of Hamlet in William Shakespeares Play Some critics have stated that the appeal of Hamlet to the audience is his many human weaknesses, the most notable being his indecision. His deliberations and procrastinations are particularly high-lighted when he is faced with the task of revenge. The law and Christianity, around the early seventeenth century, were clear in condemning personal revenge as an attempt by man to arrogate the prerogatives of God. Hamlet’sRead MoreComparing the Characters of Faustus and Hamlet1767 Words   |  8 PagesBoth Hamlet and Faustus contain a clash of themes and traditions, all catalysed by Religion. This is used to establish a theme of deception, which greatly impacts the protagonist’s procrastination. Procrastination is considered to be Hamlet’s tragic flaw, however Faustus’s flaw is considered to be his hubris. Hamlet is in fact a play adapted by Shakespeare, not by name. But there are several scriptures that can be identified to being similar to the plot. One is called Saga of Hrolf Kraki. Believed

Accountability and Responsibility Free Essays

These two words are often used interchangeably, however, they are NOT interchangeable. Let me explain: Responsibility can be, and often is, shared. Many people are responsible to you in your NWM business – Your sponsor, the rest of your upline, the people in your organization as it begins to develop, and, of course, your company, just to name a few. We will write a custom essay sample on Accountability and Responsibility or any similar topic only for you Order Now Your sponsor was responsible for bringing you into the business, but it doesn’t stop there. In fact, the dictionary definition of sponsor is â€Å"One who assumes responsibility for some other person or thing†. Your sponsor is also responsible for helping to make sure you are properly trained, and that you receive all the necessary coaching, mentoring, and support as you begin your growing Usana business. Similarly, the rest of your upline is responsible to you and your sponsor in much the same way. And you, in turn, are responsible to everyone you sponsor into your business. Every person in your organization (which some people refer to as your ‘downline’) is responsible for conducting themselves professionally in introducing the products and business to others. Our company is responsible to all of us to provide quality products, effective business-building tools, and a robust marketing plan to help each of us reach whatever goals we desire. Accountability, on the other hand, CANNOT be shared. We often hear the term â€Å"shared responsibility†, but there is no such thing as â€Å"shared accountability†. Some would call that term an oxymoron. One could define accountability as the â€Å"ultimate responsibility†. Perhaps it would help to think of one of the quotes that former President Harry S. Truman was famous for, and that is, â€Å"The Buck Stops Here†. That is probably the clearest and most well-known statements of accountability ever made, and it leaves no doubt in one’s mind as to where the ultimate responsibility lies. Which brings me to the main point of my comments, which is that, while many people are responsible for your individual success in your NWM business, only one person is accountable for your success, and that person is YOU! That’s right, the â€Å"Buck† stops with you. Everyone of us deals with numerous obstacles in our business: skeptical prospects, competitive companies, non-committed people in our organizations, and simply just not having enough hours in the day to be able to do everything we want to. Maybe you have a sponsor who doesn’t return your phone calls. Maybe you live in a small town like Powell, Wyoming where there’s hardly anyone to talk to about NWM. Maybe your family members think you’re involved in some type of â€Å"pyramid scheme†. Maybe you have friends who were in network marketing, but gave up and claim that network marketing doesn’t work. Maybe you don’t have that brand new personal computer that you know will do everything for you. Or, maybe you’ve had some products or promotional material back ordered by Usana. I could go on for a long time listing dozens of more obstacles, and, like many of you, I’ve heard of, or experienced, almost all of them at one time or another. BUT, if you, even for a moment, blame even ONE of these, or other, obstacles for your lack of success, then you’ve given up your accountability. In fact, were Harry S. Truman here today, he’d say that you’re â€Å"passing the buck†. Accountability Responsibility Losing military property is a crime and it is unacceptable behavior that will not be tolerated. Your misconduct and neglect could have resulted in needless expense and has jeopardized the effectiveness of our organization to successfully accomplish the missions at hand. You will receive corrective training for your misconduct but any future violation will result in UCMJ action. Article 108 is a punitive article and can result in a Bad-conduct discharge, forfeiture of all pay and allowances, and confinement for 1 year for loss of property through neglect. As a leader, you are responsible for what your subordinates do and fail to do. Responsibility and accountability are two of the main factors in being a successful soldier in today’s Army. Responsibility is the obligation for the proper custody, care, and safekeeping of property or funds entrusted to your possession or supervision. Responsibility increases when you have personal control over your mission performance and when you have a single, clear set of rules that apply to a specific event. Your sense of responsibility becomes more effective and efficient when you perform out of desire to do well instead of just following orders. On the other hand, when guidelines are unclear when more than one set of rules seems to apply to an event, responsibility is decreased. This type of conduct continues, actions may be initiated under the Uniform Code of Military Justice to separate you from the Army prior to your scheduled ETS Date IAW AR 635-200. If you are involuntarily separated, you could receive an Honorable Discharge, a General (Under Honorable Conditions) Discharge, or a Under Other Than Honorable Conditions Discharge. If you receive a discharge Under Other Than Honorable Conditions, you will be ineligible for reenlistment and for most benefits, including payments of accrued leave, transitional benefits, the Montgomery GI Bill, VA benefits, and you may also face difficulty in†¦ How to cite Accountability and Responsibility, Papers

Healthcare in the US Essay Example For Students

Healthcare in the US Essay In 2001, 41. 2 million people in the United States had no health insurance coverage, and by 2004 that number rose to 45 million, which is 15. 6 percent of our population. Therefore, its no surprise that healthcare costs are the leading causes of bankruptcy in the United States Access to Health Insurance. Not only are those in poverty struggling to pay for medical bills, but even the middle class families make up a large proportion of those declaring bankruptcy due to the high costs of health insurance. Many families in the United States today, sadly have to choose between healthcare coverage, housing, and basic human needs. The lack of health insurance is undeniably one of the main problems for Americans today. Its shocking to know that many uninsured as well as insured Americans have already started making sacrifices, such as skipping medications or medical treatments, due to the rising costs of healthcare in the United States. According to the USA Today/Kaiser/Harvard poll, 28 percent of adults were unable to pay for their medical care in the past year and 62 percent of those struggling to pay medical bills already have health insurance. Thats an understatement considering how rising premiums, deductibles, and gaps in coverage are affecting so many families in America today. Healthcare premiums have risen on average of $1,000 in the past five years, and they keep rising Appleby. Price increases such as these are causing millions of Americans financial and medical problems. Therefore, many of them remain uninsured and often use hospital emergency rooms as substitutes for regular doctor visits. The lack of access to preventive health care and regular doctor visits, leads to more medical problems and can force a person even further into poverty Background on Healthcare. Most Americans depend on employer-provided medical insurance plans for their healthcare coverage. However, over the past few years employers have had to cut medical benefits due to the mounting costs and the poor economy. Statistics show that the percentage of uninsured workers in the United States has risen from 19. 5 percent to 20. 2 in 2003. This leaves many workers to pay for their own insurance through a private healthcare insurer whose costs have risen 13. 9 percent in the past year Background on Healthcare. Consequently, not only are countless of Americans losing their employee health benefits, they are also paying more for their medical insurance. Unemployed and part-time Americans who make less money or have no income at all are suffering the worst. Seeing as employer health coverage is mainly offered to those who work full-time, it leaves many people in the United States no choice but to maintain a full-time job. The United States does offer a few programs to aid Americans, two of which are Medicaid and Medicare. Medicaid is designed to help low-income Americans obtain free healthcare coverage. However, there are many requirements in order to be eligible for the program. The eligibility is determined by each state and includes: age, pregnancy, race, legal citizenship, disabilities, etc Medical Information. Hence, there is help out there for some, but many who still cannot afford healthcare do not apply for Medicaid. Since the number of Americans unable to pay for medical insurance has risen, the number of people covered by Medicaid has also gone up from 35. 6 million to 37. 5 million people in 2004 US Census. This in the end causes the government to lose more money, and if healthcare was affordable, the number of Americans on Medicaid would drastically decrease Background on Healthcare. In 2006, both the House and Senate proposed a budget cut of $20 billion to the Medicaid program over the next five years. .u8765e2e9dc6af91c42870714d95b7f56 , .u8765e2e9dc6af91c42870714d95b7f56 .postImageUrl , .u8765e2e9dc6af91c42870714d95b7f56 .centered-text-area { min-height: 80px; position: relative; } .u8765e2e9dc6af91c42870714d95b7f56 , .u8765e2e9dc6af91c42870714d95b7f56:hover , .u8765e2e9dc6af91c42870714d95b7f56:visited , .u8765e2e9dc6af91c42870714d95b7f56:active { border:0!important; } .u8765e2e9dc6af91c42870714d95b7f56 .clearfix:after { content: ""; display: table; clear: both; } .u8765e2e9dc6af91c42870714d95b7f56 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u8765e2e9dc6af91c42870714d95b7f56:active , .u8765e2e9dc6af91c42870714d95b7f56:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u8765e2e9dc6af91c42870714d95b7f56 .centered-text-area { width: 100%; position: relative ; } .u8765e2e9dc6af91c42870714d95b7f56 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u8765e2e9dc6af91c42870714d95b7f56 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u8765e2e9dc6af91c42870714d95b7f56 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u8765e2e9dc6af91c42870714d95b7f56:hover .ctaButton { background-color: #34495E!important; } .u8765e2e9dc6af91c42870714d95b7f56 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u8765e2e9dc6af91c42870714d95b7f56 .u8765e2e9dc6af91c42870714d95b7f56-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u8765e2e9dc6af91c42870714d95b7f56:after { content: ""; display: block; clear: both; } READ: Fantastic Four EssayThis cut would have caused the amount of already uninsured American to increase. Thankfully the proposed budget was not passed due to the Smith/Bingaman amendment, which was the first victory in the struggle to protect the Medicaid program Access to Health Insurance. Medicare on the other hand, is another program designed to assist those who are over 65, disabled, or have permanent kidney failure. It includes two parts, Part A and Part B. Part A consists of hospital insurance and Part B includes Medical insurance. However, they do not cover the costs of prescription drugs in most cases, and consist of many out of pocket costs as well Medicare Information. The monthly premiums have also increase 71 percent since 2000 Appleby. Another major problem with our healthcare system in the United States is the unequal rank of minorities and immigrants. The disparities in the system significantly affect a number of people in the United States. Minorities in America face the greatest risk for health problems, yet they are the part of the population that has the lowest percentage of healthcare coverage Background on Healthcare. Access to medical care is directly related to race and income, therefore minorities have poorer health than the Majority in America Battista. A survey done by the Urban Institute found that In 2002, approximately 570,000 children were both uninsured and in either fair or poor health. More than two-thirds of the uninsured children were Hispanic, yet Hispanic children accounted for less than one-fifth of all children in the United States Battista. The health benefits in the United States are clearly not equal. In reality, legal immigrants in America who arrived after 1996 are not eligible for Medicaid Gold. Immigrants who make up more than one in ten United States residents face countless barriers to obtain health care, such as poverty, language and cultural differences and, often, resentment. This practice towards immigrants and minorities in the United States is unjust and wrong, the system of healthcare in America needs to make many changes in order to provide everyone with full health care services. The United States is the only industrialized nation that does not guarantee access to healthcare as a right of citizenship. A universal healthcare system in America could eliminate many problems of the healthcare communityand provide affordable, high quality healthcare to everyone. It would also save the government money; currently the United States spends 40 percent more per capita on healthcare than any other industrialized country with universal healthcare. So why has the government not developed a better health insurance strategy? Many conservative politicians and large businesses object to the government control of healthcare and medicine because they do not want to experience a loss of revenue. While, health corporations are making a profit and using 20 to 30 percent of it on administration the Medicare program only spends 3 percent Battista. In turn, more money is going to the upper level employees in the business and less to the actual healthcare industry. If healthcare was made universal and nonprofit it would benefit the majority of Americans. Currently, the satisfaction level of United States health care is lower than any other industrialized nation. The United States is one of the lowest ranked industrialized nations in medical care, even though we have the best medical infrastructure of any nation. Quality of healthcare in this nation has been sacrificed in order for big business to make more money. People in the United States should no longer have to jeopardize their health because they cannot afford the medical care that is necessary. In America, quality should no longer be compromised so that corporations can make a profit; healthcare should not be a service that we have to shop for, but rather universal and affordable

Analysis of Rule of the Bone by Russell Banks

Introduction The novel Rule of the Bone by Russell Banks highlights various themes that relate to parenthood and children upbringing. The protagonist, Chappie is a perfect teenager whose criminal mentality begins at childhood.Advertising We will write a custom book review sample on Analysis of ‘Rule of the Bone’ by Russell Banks specifically for you for only $16.05 $11/page Learn More Banks uses Chappie to highlight the theme of family institution and the effects of poor parenthood. This book review discusses Banks’ perspective on the family. The paper also highlights the failures and successes of family in inculcating values in their children. Author’s Perspective on Family From the onset, the author points out the importance of the family institution in inculcating the right morals to children. According to Banks, Chappie’s family is broken. His father left his mother when he was still a young boy aged five years and r arely sends assistance to the family. Although she could have sued his father for failing to send alimony for his son, she does not want him in jail. The rationale is that the assistance would not be forthcoming in any case during his jail term. Besides, she does not want Chappie to become the â€Å"laughing stock† in their town if his father becomes a jailbird. As such, Chappie’s mother failed to sue his biological father who at the time was engaged to Rosalie and had abdicated his parental obligations. Additionally, his mother gets married to Ken whom according to the protagonist is an alcoholic who has made his mother to begin drinking. His reference to Chappie as ‘him’ displays his lack of interest in the upbringing of his adopted child. Undoubtedly, Chappie grows to believe that he belongs to his mother in contrary to the belief that his stepfather contributed considerably to his life. As such, the author uses the opening of the novel to show the impa ct of a broken home on a child.Advertising Looking for book review on american literature? Let's see if we can help you! Get your first paper with 15% OFF Learn More The author holds the perspective that the family is vital for home’s stability and essential to upbringing of a teenager. Due to poor parenting, Chappie gets lost in the world of drugs and fails in school. Indeed, he rarely attends school and views school’s punishment as an opportunity to go and get high alongside Russ and the bikers (Banks 12). His family seems dismayed by his failure to pass his exams but rarely follows up on his interaction patterns. At his age, he smokes high amounts of weed that a cautious parent will be quick to notice and offer guidance. However, Banks says the family suspects that he is on drugs but shows no intent of planning an exit from the world of drugs (13). It is apparent that the author depicts Chappie’s family as unable to handle him and offers him â⠂¬Ëœindependence’ that he yearns for at a young age. As every teenager would attest, freedom from their parents’ rules and regulations is an important aspect of their lives that they feel is overemphasized. The author therefore uses this platform to show the effect of uncontrolled sense of autonomy amongst teenagers. Due to increased sense of freedom, Chappie fails to see his life beyond drugs. The author however does not blame him for his poor judgment. On the contrary, he shows that the failure of his family to provide quality upbrinbging has made Chappie a ‘junkie’ who struggles to do what is right but has already internalized an aspect of criminality within him. Banks argues that Chappie had lost his way at the age of six years (14). This is an age that the parents would always be in control of their children, which is no longer the case in the novel. Despite his unbecoming behavior, his mother and Ken put up with him and fail to give the required guid ance to his life. There are various instances that his family undermines the value of proper parenthood. First, Ken and his mother attribute his failure in the education system to his inability to make the right choices. They rebuke his failure but take no significant steps to enhance his educational success (17). Besides, the author is on point to show that Chappie’s theft of souvenir-coins of his grandmother is not well handled in the context of his family.Advertising We will write a custom book review sample on Analysis of ‘Rule of the Bone’ by Russell Banks specifically for you for only $16.05 $11/page Learn More His mother only manages to cry while Ken uses violence to assert his convictions. They do not even recognize the level of addiction that is in Chappie. In addition, when Chappie is caught shoplifting, her mother helps him out and moreover, she gives into the demands of her son who demands twenty dollars to get high on we ed (Banks13). Banks is on point for highlighting the materialistic aspect of family institutions. Chappie is kicked out of his home by his parents and seeks refuge in Russ’s house. Despite his behavior, he knows how to be accepted back into the family. He buys expensive Christmas presents for his mother and Ken. When he brings the presents to them, they overlook his criminality and welcome him home (Banks 23). In other words, his family believes that Christmas presents brought by Chappie reflect his improved behavior. The author appraises this characteristic of the family. The role of the parents according to Banks has reduced to materialism and obsession with presents and gifts from their children. They do not even think of the source of the presents, instead they readily accept them and in this case, invite Chappie to stay with them. Banks is not completely disappointed with Chappie throughout the novel. This is because he gets an alternative family that provides him with t he ability to change leading to his success in Jamaica. His association with Russ and the bikers is more fulfilling as an ideal family than it is with his mother and stepfather. When he is kicked out of his home, Russ offers him a place to sleep while Hector helps him to be on his feet by giving him weed to sell (Banks 57). It is here that his involvement with the bikers becomes apparent and he is able to rebuild his life. Although the bikers turned their backs on him and denied him a place to sleep, he turns from a villain to a hero. According to Banks, he saves the life of a young woman in the streets and assumes a positive character although it is still embedded in criminality (73). As such, the author perceives an ideal family as capable of identifying the right platform for their children to prosper. In this case, Chappie gets it in an environment of drugs.Advertising Looking for book review on american literature? Let's see if we can help you! Get your first paper with 15% OFF Learn More Role of Family in Child Upbringing It is also worth mentioning that the author’s point of view regarding a family has switched drastically throughout the novel. At the end, Bone is successful and lives like a king in Jamaica. He is able to assert his decisions on the click of friends that he holds. Indeed, this marks his fall out with Russ whom for long had assumed the role of leadership (Banks 139). In the series of adventures that ensue, Bone carries himself with dignity leading to the apparent dependence of characters like Rose on him. Despite the author’s depiction of poor parenting as a causative factor of criminal mentality, he portrays Bone in the second part of the book as successful in his efforts to quit drugs and shun bad influences (Banks 142). Banks therefore underplays the role of the family in the eventual success of an individual. Bone represents this assertion in the sense that he rarely depends on his family to become independent. The role of the fami ly narrows down to showing a child his/her way out of criminality. However, the same families have for too long been ignorant of their children’s activities. Chappie’s family provides a ground for child abuse and negligence. His stepfather sexually, physically and psychologically abuses him in a myriad of instances (Banks 14). Coupled with his nagging mother, Chappie’s chances of becoming a responsible and a diligent teenager are hugely reduced. To that end, the book portrays family as an institution that is detrimental to welfare of a child if not well managed. Bone finds out his way out from gangs and it becomes clear that his family was the source of his woes. This further asserts the authors perception that family institution is not immensely necessary for success. Notwithstanding Bone’s success, critics would point out that it is embedded in criminality and illegal activities. He sells weed when living in the streets and engages in activities such as shoplifting that clearly depicts him as a deviant member of any society. This implies therefore that the perception that Banks creates when he depicts Bone as a pointer of success is far from reality. He rises by leading street crooks since he is one of them. I-Man is an example of a character whose conviction in Rastafarianism had led him to drug addiction yet he remains a close partner of Bone. Hence, the role of family institution is amplified as Bone succeeds as a crook, which is not considered and celebrated by society. Nonetheless, self-determination and self – realization are the behavioral traits that the author points out as necessary for shrugging off criminality. Summary In sum, Banks asserts that the contemporary family institution is unable to cope with teenagers. This is due to its characteristics that include violence, alcoholism, materialism and lack of love. In the novel, they have facilitated Chappie to be free and make liberal choices. As such, Chappieâ₠¬â„¢s criminality emerges from his family’s negligence. However, the author introduces an alternative family for Chappie in the streets. This is where he turns to become successful. The role of his family is not emphasized in the second part of the book as it becomes clear that Bone had succeeded in life. Although he was able to withdrawal from numerous addictions and bad influences, he remains a criminal. As such, the author concludes that the family has the mandate to provide their children with proper upbringing. Besides, it is upon teenagers to make ultimate decisions and choices regarding their lives. Works Cited Banks, Russell. Rule of the Bone, New Hampshire: Harper Perennial Publishers, 1996. Print. This book review on Analysis of ‘Rule of the Bone’ by Russell Banks was written and submitted by user Rhett E. 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.

buy custom Cigarette Buyers Responsibilities essay

buy custom Cigarette Buyers Responsibilities essay In the past, adverts meant to market cigarettes were mounted all over the streets and buyers of the product increased in large numbers following the marketing strategy. Today, people have become increasingly aware of the dangers of cigarette smoking such as lung cancer, heart attacks and emphysema. In many states, smoking is now banned in almost all public places and cigarette companies no longer openly advertise their products on TV, radio and newsprints or magazines (Buhrandt, 2011). Governments have taken strict measures in limiting cigarette advertisements through mass media by ensuring that the products contain well displayed warnings on the packages. A number of health organizations have been able to carry out comprehensive campaigns which have increased public awareness about the dangerous effects of tobacco smoking (Atik, 2011). This paper argues on the prompt that increasing public awareness about the harmful effects of cigarette smoking can make the buyers more responsible consumers. Pros of Anti-smoking Campaign Efforts Improves the quality of lives There are many potential benefits of increasing public awareness about consumer issues regarding tobacco smoking. For instance, increasing awareness of the dangers of smoking among tobacco smokers helps in improving the quality of their lives as they will be able to make informed decisions thus making them to be responsible buyers. Campaigns to increase awareness about the harmful effects of compounds found in tobacco are meant to reduce deaths caused by diseases such as lung cancers. Taking into account the medical care costs and the rising expenditures on the social security funds, proper tobacco control policies are important and should be enhanced. Reducing smoking in the young population improves the workforce of a population by decreasing tobacco related illness (Atik, 2011). Reduced smoking helps individual save expenses from buying cigarettes and instead perchance other goods and services that will also help in improving the health of individuals and boosting the economies of states (Sherwood, 2011). However, researchers have shown that even if stronger anti-smoking efforts are made by governments to completely curb smoking habits, this will have minimal effects on large sectors of the economy including the retail and hospitality industries, nonprofit organizations, and state governments, and on medical care expenditures and Social security (Bearman, 2011, p.407). While this claim has been contradicts efforts made by policy makers to reduce cigarette smoking, more research has to be done to justify the assertion. Improved Economies Critics such as Peter Bearman totally agree that strategies meant to reduce tobacco smoking will lead to improved economies. According to Bearman, tobacco accounts for a small share of the retail sales, taxes paid and donations given as compared to the drop of costs related to illness resulting from usage of tobacco (Bearman, 2011, p.407). In the 1990s, the government and federal attitudes shifted tremendously on the issues of tobacco. Today, there has been recognition that the addiction to nicotine has increaed due to the intentional manipulation of the levels of nicotine in tobacco plant meant to keep more and more people get hooked (tobacco.neu.edu, n.d). Genetically modifying tobacco plant so as to contain increased levels of nicotine makes more individuals to easily get hooked to smoking which in turn leads to improved sales of cigarettes. What used to be a freely chosen behavior has now become a place that the government has to invest much time and put in place strict measures to control the industry. Over time, the government has incurred high economic costs in its financial programs in covering expenses due to increased disease burden due to cigarette smoking. The increased cases of smoking-related illnesses have led to state governments to revise its previous assumptions about the economic benefits of tobacco industry beyond the income gains (Schneider, 2011, p.243). It is critical for state governments to take cost-benefit analysis on cigarette industry before making policies which will impact the health and economies of smokers. Reduced Cost of Medical Care and General Living Expenses Smoke free environments have been found to offer economic benefits in terms of reducing costs which could be used in covering direct medical and insurance charges. Insurance cost relating to smoking effects includes health, fire and accident and life insurance. Smoke free environment ensures an increased productivity among those who quit smoking and among the non-smoker as they are less likely to be exposed to secondary smoking, this saves employees time as there is reduced chances of absenteeism. There are reduced hiring costs in enterprises and most industries as less labor is lost to tobacco related illness (WHO, 2011.p.11). Fires being started due to careless disposal of cigarettes are minimized hence reducing the chances of losing land and property to fires. In Scotland, the government is able to save up to 0.515% to 0.77% of the GDP. In the U.S, Occupation Health and Safety approximates an increase of up to 3% in productivity as a result of clean environment that is free from N arcotics (WHO, 2011.p.12). Cigarette smoking has a high economic cost for the society. The healthcare system is the most affected in terms of the costs incurred by the government in treating diseases caused by smoking which are quite costly. The U.S uses up to $76 billion per year and the U.K uses up to $2.25 billion in medicare only. Smoking has also other costs such as occupying fertile agricultural land that could instead be used to grow food for people who currently do not have enough (Mason, 2009, p.39). Careless smoking has been top in the list as one of the causes of fires which incredibly lead to damaged buildings and landscapes worldwide. Thrown away cigarettes are known to be the start of most vast fires which claims a number of lives and destruction of property worth billions of dollars. Cigarette butts contribute greatly to sand beach pollution along the coast. The butts take over ten years to rot and end up in water destroying wildlife and make swimming unpleasant (Maso n, 2009, p.39). Therefore, increasing consumer awareness about the dangers of tobacco smoking will build more responsible buyers as they will understand the costs of their consumptions. Cons of Anti-smoking Efforts Prevention of Some Illnesses and General Health Benefits The issue on cigarettes smoking has been on the headlines for many years. Since cigarette smoking is considered to cause cancer alongside a host of many other diseases, smoking has greatly been prohibited in public places. However, the smokers have always clung to their tobacco smoking habits as usual. This poses a big question as to whether smoking is really bad and if there exists benefits of smoking despite the well-known allegations of its negative effects on peoples health (Stacey Behrman, 2008.p.106). Die hard cigarette smokers claim many benefits to smoking such as peer group acceptance to smoking groups, effective weight loss aid, and increased task performance as concentration is enhanced. Smoking is believed to bring relief as well as the enjoyment from its taste which smokers get during smoking (Diaz, 2008). Another benefit of cigarette smoking which has been argued out is that tobacco may improve an individuals information processing due to the presence of nicotine. At t he same time, there are claims that smoking helps the body resists various diseases such having protective effect for Parkinsons disease. Tobacco assists in preventing atopic disorders as children whose parents have a history of smoking have lower odds for suffering from allergic rhino conjunctivitis, allergic asthma and atopic eczema (Rauscher, 2007). It is not easy to find anywhere in the media information about positive effects of cigarette smoking as most authorities have dedicated all their resources in eradicating smoking from the society overlooking the possibilities that there may be some advantages being left out. However, despite the reality that cigarette smoking is dangerous to an individuals health, scientific evidence presented by Sherman (2011) argues that carbon monoxide which is a byproduct of tobacco may help heart attack and stroke victims. Carbon monoxide inhibits blood clotting hence dissolving harmful clots in the arteries (Sherman, 2011). Despite these scienti fic claims that are yet to be proved in the long run, cigarette smoking poses many health risks to the smokers that cannot be subsidized by the few unsupported claims that there exists benefits in cigarette smoking. The primary effects of smoking are the health complications that come with the behavior. Economic costs brought to the society by cigarette smoking are burdensome to any economy. Most of the benefits perceived are based on the assumption from the gross benefits and not net value of the income to the economy. Considering the number of billions that goes to medicare as a result of smoking cigarettes, it is then better to embrace the strict policies being put in place by governments and other organizations to help eradicate smoking. Despite the industry having slight effect on the economy when considering the number of people employed, the aftermaths of smoking need to be considered and strict policies be introduced aimed at making tobacco consumers more aware of the dangers of smoking. This is when a government takes into account the wellbeing of its people and the importance of having a healthy population. Buy custom Cigarette Buyers Responsibilities essay

Customer behaviour towards online shopping Essay

Customer behaviour towards online shopping - Essay Example Introduction 1.1 Introduction The development of the Internet has not only provided a technological tool but also an essential tool for commercial dealings. In recent years, business people and their customers have increasingly used the Internet for a variety of purposes. Businesses use the Internet and other online functions such as electronic mail as a means of advertising their products and popularizing their brands to their prospective customers. The Internet has also made it possible for consumers to research the brands and products they intend to buy and then purchase their desired products online. Businesses that have embraced the use of the Internet have seen their organizations grow at the same time that they have seen their costs of advertising shrink (Evans, 2009). Such firms have also witnessed an increase in overall sales levels due to increased online shopping. Industry related sources such as the Interactive Media in Retail Group (IMRG, 2012) anticipate that Internet s ales just in the UK will be approximately seventy seven billion pounds or more by the end of year 2012. The Internet can have profound effects on the way one conducts business. It has become a vital tool and avenue for carrying out trade and aids to trade, i.e. commerce. As a tool, it equips buyers and sellers with adequate information on products and services. As an avenue, it overcomes the limitation brought about by geographical distance, time zone, and the need for a physical office. Great Britain has experienced the fastest growth in terms of electronic shopping in the entire Europe, having estimated sales of sixty eight billion pounds in the year 2011 representing an increase of 1.6% (Wood, 2012).... This paper considers general Internet usage in the context of marketing, provide an overview of online shopping, and discuss the profitability of online shopping over the past few years, before looking at Tesco and Asda specifically. Finally, since the factors that affect consumer confidence towards online shopping are diverse, it is important to study some of the factors within e-marketing frame such as product, price, promotion, distribution and customer service. Technological factors and demographics as well as social factors are also important and are considered as the macro environment of marketing. The World Wide Web has dramatically increased the general use of the Internet. In 1993, the World Wide Web was developed to be a commercial tool by the British scientist Tim Berners-Lee. Instead of using the Internet's â€Å"World Wide Webâ€Å" as a technological tool, the Internet quickly became an effective commercial outlet for vendors and customers. By late 2000, the Internet already had more than 450 million online users thanks to the convenience of the World Wide Web. According to estimates by Nua, there were already more than 30 million hosted websites as reported by the various server organizations by that time (Web update, www.nua.ie/surveys). This proves that the Internet environment is very effective and important for business (www.emarketing.com). E-business success through the Internet is also evidence of increasingly new customers to online shopping for company products and services.

Safety before and Since OSHA Research Paper Example | Topics and Well Written Essays - 1250 words

Safety before and Since OSHA - Research Paper Example Unfortunately, there is a minimal amount of information available in regards to workplace safety history, because in the late 1800’s industrial labor employers simply did not care about it. Often, the risks in the 19th century were from the use of animals, ladders and hand tools. In the industrial era, steam engines were used to replace these items (Aldrich, 2010). There is no definitive example of the industrial revolution’s dangers increasing, although it is suspect that the United States was more hazardous than other countries. This is due for the most part because of the circumstances of the country itself. Through the invention of new machinery and processes that saved time and money, these new technologies were borne from an intense need of the American people. Thus, the production techniques that were invented were both beneficial and hazardous. Anyone hurt while working or the family of a worker killed would likely sue the company for compensation for these inju ries or death. Actually winning the case was nearly impossible. The employer was often aptly able to prove that the individual understood and assumed the risks, was himself at fault for his own injury, or that another employee was at fault for the accident, because of the lack of proper documentation. Often, the court would rule in favor of the employer, leaving the employee and his family with the expenses and difficulties. This methodology proved to be invaluable to the employer, because accidents and fatalities were so cheap the industrial machinery and development required little reverence to the employees or their safety (Fishback and Kantor, 2000). Probably the most well known as a dangerous occupation is coal mining. In the late 1800’s, the mining of coal was lucrative. Often, these men were paid by the ton of coal they were able to produce, so often safety was less important than production. Without high production rates, the miner would not receive much pay. The same holds true in the building of the railroad systems. There were few workers, the distances that needed to be traveled were immense and the trains could haul more freight than conventional methods. These trains required men to stand between each of the cars so hook and unhook them as well as work the brake system. Given the lack of workers and the wages the few employed were paid, the railroads had to cut corners where they could, which was pay and labor. This led to poorly made railroads, few safety signals and many accidents occurring due to these conditions (Aldrich, 1997). For the majority, the response to the lack of safety was simply walking away from the job. Although there were many people interested in the safety and health of the workforce, they had no pull over any of the companies that employed workers in a hazardous job. It was not until the Safety Appliance Act of 1893 (United States code, 1893) that safety began to take the forefront in the American labor force. Althou gh it was small, it was a start, which subsequently allowed for the government’s establishment of new laws protecting laborers. In 1908, Congress passed a law that allowed an employee to file a claim of injury or fatality, which cost the employers 10 times what it did in the past. This increase in the costs to the company of a liability claim increased awareness and concerns for worker and workplace

Individual Project Essay Example | Topics and Well Written Essays - 750 words

Individual Project - Essay Example (1) The Victim Impact Statement provides the details of the harm or loss caused to the victim as a result of the offence, and the court takes this statement into consideration at the time of sentencing the offender. The purpose of the statement is to provide the victims of crime an opportunity to be heard in the criminal justice system, by participating in the sentencing of the offender in providing to the court and the offender, the impact of the crime on them. (2) The main problem with the Pre-sentence Investigation Report is that it is prepared by the probation department, and so tends to be done in a routine manner, and biased against the defendant. (3). The main criticism of the Victim Impact Statement is that it has little to do in enhancing the traditional goals of sentencing namely deterrence, incapacitation, rehabilitation, and retribution. Another criticism is that by shifting the focus of sentencing from the offender to the victim, it tends to make the process arbitrary. Yet another problem with the statement is the creation of classes of victims, with the eloquence and the social standing of the victim having more to do with the stiffness of the sentence, than the nature of the offense. (4). The judiciary or the executive administers probation. The administering of probation has two functions namely supervision, to ensure safety of the community in which the individual on probation is located, and the victim of the crime, and rehabilitation of the individual on probation. The advantage with judiciary-administered probation is that the function of rehabilitation of the individual on probation would be done more effectively, but the supervision is likely to be less effective, because of the amount of workload. The resources of the executive make supervision more effectively undertaken, but the rehabilitation is likely to be affected due to lesser concern for it. (5) The administering of probation at the

Accounting Student Internship Report

Accounting Student Internship Report Chio Lim Stone Forest (CLSF) was founded in 1985 and it started from a textile centre in Jalan Sultan to the present Wilkie Edge in Sophia road. CLSF is a member of RSM International, the 6th largest accounting and consulting firms worldwide, with 736 offices in 76 offices. Member groups in RSM International unite together to offer their clients the premier quality of services. In Singapore, CLSF is the first Certified Public Accountant (CPA) firm to be ISO 9002 certified and largest CPA firm outside the Big 4. It has extensive experiences with all sizes of clients but caters best to the mid markets in terms of giving advisory services. It also offers a wide spectrum of business services (see Appendix 1) that caters to every stages of a business growth. Their value system which consists of passion, proactive, practical, personal, perseverance, progressive and professional forms the guiding principle of their service delivery. CLSF has an open platform where there is no bias towards any race, religion and language. Having an open platform is important as it helps to create a harmonious working environment. In terms of the number of employees, it has 572 staff from 17 nationalities, comprising of 19 partners and 15 directors currently (see Appendix 2). With regards to the revenue earned, it is ranked 10th among the member groups in RSM International (see Appendix 3). In addition, CLSF is committed to being a socially responsible corporation by contributing back to the society through sponsoring book prizes, bursaries and giving donations to charitable organisations. What makes CLSF different from any big four firms is that it is ambitious-grown oriented. Building on technical competence, proactive client servicing and an obligation to integrity and professionalism enables CLSP to provide value-added services to clients to help their businesses grow. This can be seen from the fact that the number of employees in the company grew by 17% per annum for the past 22 years due to more and larger clients i.e. listed companies. Description of job/work assigned (500-600) 594 words I learnt to perform audit for an investment holding company (ELC Success Pte Ltd). At the start of audit, I prepared lead schedule using the clients management accounts i.e. trial balance report. Using previous years template as a guide, I transferred the final audited figures to the last year figures column (2009) in current years template and then keyed in current year (2010) figures under the unaudited figures. I would ensure the figures in the respective sections such as cash and cash equivalents tied to both balance sheet and profit and loss report before I start my audit planning. I read the previous years file to have a better understanding of the client and take note of any outstanding matters for this years audit. I then proceeded with the completion of planning forms such as engagement risk questionnaire, independence questionnaire, materiality determination form etc to understand the clients business. Engagement risk questionnaire helps to identify the risk level through factors like ownership, management, business environment, financial and liquidity considerations to determine if we should accept/reject the audit. Independence questionnaire is an evaluation of the companys compliance with ethical standards and to ensure that there are no threats to independence. Materiality determination form documents the calculation of planning materiality which guides the extent of the audit procedures performed. It enables us to propose either adjusting or waiver audit adjustments based on the materiality limit. After completing the planning forms, I arranged for an internal planning meeting with my manager. The meeting highlighted any matters that I had to take note for this years audit such as investment property, both current and deferred taxes and to review my planning forms at the same time. Once the forms were approved and signed by my manager, I started my audit fieldwork by following the audit procedures closely in the manual audit programme sheets (MAPS) on the various sections like revenue etc. I obtained the analysis of revenue and checked the casts. After which, I agree to the ledger and cross reference the supporting analysis to the lead schedule. I also reviewed and documented the clients revenue recognition policy. For the section on revenue from the use of assets, I performed rental reasonableness test to test the completeness for the quantity of units of assets owned by the company and checked the total revenue by applying the rates in the rental contract. In addition, I sca nned the journals to identify any major or unusual transactions. After completing the programme sheets on the different sections, I drafted current years financial statements, with the help of an accounting guidelines book and previous years financial statements. I amended the wordings according to the book and updated the current years figures based on the audited figures in the lead schedules. In addition, I was also taught how to do an accounts strike-off for a company that is winding up (Austro Asia Pte Ltd). The purpose of doing a strike-off is to close and zero-rise all accounts. I had to ensure that all expenses are taken up till the date of the strike-off before closing the accounts. Hence, I would look at the bank statement for any movements in the cashbook. Then, I passed adjustments to record any expenses that were incurred i.e. filing, audit and XBRL fees but not yet recorded in the general ledger for that year. I also did statutory audit to certify that the register of members is accurate and there were no changes to be made. After that, I would prepare and send the confirmations to the directors for approval. Learning experiences achievements (300-400 words per section) Before my internship, I was thinking: Would there be amble opportunities for me to experience the life of an auditor since I am only an intern? This question was answered after 3 months in CLSF. Indeed, I have gained new knowledge and skills that would prepare me well for the working environment. Interpersonal Skills 396 words I am more proactive in terms of asking questions whenever I faced any doubts. This arises because I hope to be given more opportunities to learn and make the most of every opportunity. As such, I would consolidate my doubts and ask whenever I faced anything that is not familiar. Initiative starts with I and it helps a lot to take the initiative to clarify doubts. I keep an open mind about new audit procedures as it is impossible for me to know everything. My first engagement was the most difficult and longest task to complete. I consulted my seniors and the task was made easier with them explaining to me on what I should do. I am grateful that they were always there to guide and assist me. This was very different from my character in school where I tend to be quieter. I would ask questions at the end of the lessons because I do not want to interrupt the class and I am afraid of asking irrelevant questions. As such, I would consult my friends first before seeking help from my tutors. Working as an intern has also taught me to be more determined. There is no such thing as failure, but only feedback. Every setback that I faced enables me to move on and become a stronger person. An example was when I was the auditor-in-charge for a small client. When I saw the review points, I was not disappointed as it was my first time attempting it. In fact, I was eager to know my mistakes and learn from it. This clearly shows that I am someone who adopts a never say die attitude where I am willing to accept and learn from my mistakes. It gives me ability to improve as a person instead of giving up. Similarly, I had this attitude of determination and willingness to learn in school. I had difficulties coping with my studies initially as I could not adapt to the Polytechnic life where they adopt lectures style. However, I tried my best and gave myself ample time to get used to the teaching style. I was eager to learn accounting modules as I enjoyed studying a subject that I like. Hence, I was determined to do well and my hard work eventually paid off when I was awarded the Directors list for 2008 and 2009. Teamwork 380 words Building team spirit is necessary for a team to come together to achieve a common goal-quality audit. Teamwork is important, especially in an audit department, since we are grouped into different teams. Teamwork enhances our skills of coordination, communication and in a way allows us to see the bigger picture. I have learnt to be a better team player when I was first involved in an audit engagement with my 2 seniors. I also realised the significance of trust when my team members are allocated to work on the different sections of the audit work papers. Hence, we have to trust that one performs his allocated task accurately especially when some sections of the working papers are linked together. For example, I was tasked to do 2 sections mainly, sales completeness test on the sales commission income and trade receivables confirmation. When I did the section on the sales commission income, I had to rely on the section on trade receivables confirmation as one of the audit procedures is to verify those unpaid invoice to trade receivables ageing for completeness. This audit procedure ensures that there is existence of sales even though the amount has not been paid. Furthermore, I was involved in a group presentation where my team members have to present the MAPS on the topic of completion and finalisation of audit. We had our first meeting and it was awkward at first as we were not familiar with one another. However, things were better after introducing ourselves. I also realised that a team needs a leader In order to progress. My senior led the discussion and we began to share our opinions and thoughts on the presentation materials, Similarly, in both project work and CCA, I have to cooperate with my team mates to achieve common goals. I enjoyed myself working in teams because we enjoy the fruit of the labour together when everyone cooperates. I also believe that two heads are better than one as there will be always more ideas, which we could improve on and learn from one another, as compared to an individual. There is a saying that goes T.E.A.M. Together Everyone Achieves More! In a way, teamwork leads to effective learning and work allocation which is crucial in a working environment. Effective Communication 352 words Effective communication is a key aspect in carrying out audit work. Without it, no work could ever be accomplished. Having effective communication also helps to build good rapport with clients through audit fieldwork. I have learnt the significance of effective communication when I had to request source documents from a Japanese client. As she could only understand basic English, I had to use words that are more simplified to communicate with her so that she could understand and get back to me. I was also questioned for the reasons of requesting invoices and sales contracts from her and I had to explain to her. Hence, a key challenge that I faced would be asking the right questions. It is only through asking the right questions and then listening to the responses that information is obtained on the issue being discussed. As such, listening skills is an integral part of communication. Being an active listener enables me to understand better and know more opinions. This was evident when I was involved in my group presentation meeting. Instead of leading the whole discussion, I listened to everyones views first before sharing with them my thoughts. We incorporated some views which we thought were useful and seek everyones agreement before reaching a conclusion. Working as an intern helps me to improve my interaction and communication skills because I have to communicate daily with my various managers, seniors, and clients on the job. It is also unnoticeable that I tend to be more conscious when I communicate with someone who is of a higher level. I would always think and form the sentence in my head before speaking to my seniors and managers. I am someone who is not proficient at English language since young. However, I have attended many English speaking and writing courses to improve my English language. Having enrolled in business communication classes for 3 years has gained my confidence in public speaking and the ability to write more fluently and professionally. In order to improve my English language, I would often reach office early to keep myself updated with the recent news. Continuous learning and growth 394 words Learning is never ending and each is growing continuously. For me, I think that continuous training and skills development is critical because an individual who possess the right combination of skills would increase a companys productivity. CLSFs director, Mr Tay, also mentioned that in a CPA firm, an individual becomes more valuable when he grows older due to experiences. I strongly agree with his statement. Within these 3 months, I have attended 4 workshops to upgrade myself with the latest international commercial (INCO) terms, revised FRS 2010, Microsoft Word training for the preparation of audit report and audit 1B. The soft skills which I have acquired would be the use of Microsoft Word to prepare audit report. I was taught to use several useful functions that would assist me in making my amendments and these functions include the use of cell reference specific sum formulae, using bookmark to link figures from the Notes to the Financial Statements and using the Index And Tables feature to generate the Table Of Contents of the audit report. This workshop enabled me to understand what the formulas mean and how the figures are linked together. This makes it easier for me to know how the rest of the data in the reports are affected when making my amendments. This is in contrast in school where I had a module entitled Decision SpreadSheets where I learnt more about Microsoft Excel applications such as creating pivot tables, macros and charts. I was also taught of the different functions in Microsoft Excel like sum, if etc. In a way, I could apply the information technology (IT) skills which I have learnt for my audit work. This would help me to be a more efficient and effective auditor in preparing audit reports. As for the technical skills, I was introduced to the new version of MAPS in the audit 1B workshop. This workshop is very useful as it provided me a clearer insight and a deeper understanding of the steps and reasons to perform audit procedures in the different sections of the working papers. I was also taught on communication skills, extensible business reporting language (XBRL) and basic taxes. This is different where I learnt more about the theory of audit in school, as compared to the practical way of performing an audit in a working environment. Therefore, I could use my audit knowledge and apply in my audit work. Relate an incident (300-400 Words) 398 words The incident all started when the 2010 version of MAPS in the lotus notes (companys database) was introduced. Most of the audit programme forms were new, especially on materiality determination. We would normally use the higher of net assets or total assets for the materiality limit. However, I was told to use normalised comprehensive income before income tax so that I could test the revenue amount. When I did the depreciation reasonableness test, I realised that the difference in depreciation expense amount is material. Therefore, I had to make current year and prior year adjustments to correct the depreciation expense as the client had over-depreciated in the previous years. Then, I realised my unaudited figures for investment property, depreciation expenses and retained earnings were wrong. I immediately edited the lead schedule and did my statement of cash flows. The statement of cash flows did not tie despite attempting for several times. I attempted the lead schedule again and realised that there were some mistakes which affected my statement of cash flows. I consulted my senior and she explained to me about the item i.e. deferred tax which I had not taken into account. After correcting the mistakes, I submitted the audit file when I suddenly realised that I forgot to change the net profit before tax figure in the income taxes programme form. I immediately rushed my work as I had yet to change the figures in my lead schedules and all the statements and I had to submit the file that day. After attempting the programme on income taxes, I discovered that there would be no impact on current taxes figures because taxes are calculated based on rental income and not net profit before tax. After that incident, I told myself to be more composed and meticulous. I should not rush haphazardly but give myself ample time to think about the impact of depreciation expense on the financial statements i.e. expenses, income taxes and retained earnings first before editing my lead schedules and statements. This would save time and effort. If I ever faced with this situation again, I would learn to stay calm and take one step at a time. I would ensure I have edited all figures in the lead schedules accurately by checking the audit programme forms to ensure that I have made my prior year adjustments before completing my statement of cash flows

An Analysis of Adam’s Song Essay -- Adam’s Song

An Analysis of Adam’s Song  Ã‚  Ã‚  Ã‚  Ã‚   Bob McKenty suggests in the poem "Adam's Song" that life is not a stationary event, it is forever changing and that in order to handle those changes humor serves as a good buffer. The tone of "Adam's Song" changes distinctly at least three times. McKenty uses rhythm, rhyme, and meter to express the essence of change in the poem and in life. The first couplet of the poem is iambic tetrameter and expresses a sentimental, romantic and lyrical tone. The speaker in the poem at this point could be described as a possibly young and naive lover. The author uses the uniformed meter, assonance and ending rhyme with few surprises to declare the traditionally romantic and lyrical "love poem" style verse of the first two lines "Come live with me and be my love./Come romp with me in Eden's grove". McKenty uses an irregular change in meter and internal rhyme in lines 3 and 4 to begin the emphasis on the inevitable changes of life "In unabated joy, not shy/But unabashed by nudity..." In the second couplet the idealism of the first two lines also changes to...

Leadership †Chrysalids Essay

A leader is someone who guides, helps, or directs others. In the novel The Chrysalids by John Wyndhyam, leadership is what helps the telepathic group escape successfully and survive outside the community of Waknuk. David, Gordon and Michael’s leadership skills help all of the group members in various ways. These three characters are good leaders because they guide and direct their group to reach their goals. Firstly, when David takes on the role of being a leader, he gives precise orders, which helps their plan be successful. For example, when Michael informs David that they need to escape out of Waknuk at that very moment, David tells Petra, â€Å"Get dressed as fast as you can. Overalls. And be very quiet† (123). David is making sure Petra knows exactly what needs to be done in order for them to get out of Waknuk safely and quickly. Another example is when Michael tells David what to tell the Norms in case of an examination. David passes on the information to Petra by saying, â€Å"Do you understand that Petra? You tell them you can just make think-pictures to Rosalind and me. Nothing about Michael, or Sealand people† (155). David is reassuring that Petra understands what to say and what not to tell them because if she tells them something she’s not supposed to, their plan will be unsuccessful. Finally, when David is teaching Petra about thought shapes, he tells her, â€Å"Do it slowly and gently, as if you were making it out of cobwebs† (113). As David educates Petra, he specifically tells her how and what the thought shapes should be like, which helps Petra learn everything faster. David always has an objective in mind and it’s always reached when he tries his best to guide others. Secondly, Gordon leads his group by making sure his men are strong enough to know that they need to go to any extent until their purpose is complete. For example, when Gordon is telling his men what to do with David, he says, â€Å"Chuck him out. And if he doesn’t seem to understand that that means stay out, shoot him† (164). Gordon’s men know that they will need to go to any extent like killing David if any problems arise. Also, when all the Fringes people are getting ready to ambush the Norms, David thinks to himself, â€Å"He seemed [seems] to be dividing his men up into parties and instructing them by drawing diagrams in the bare earth† (184). Gordon tries to explain to his men carefully and completely what needs to happen, by drawing the diagrams in the bare earth. That helps them give a visual view. In addition, when everyone is getting ready to attack, David thinks, â€Å"For one thing there were standing orders from the spider-man to shoot me† (185). He knows that if he does anything foolish, Gordon’s men won’t think twice before shooting David. This shows that Gordon is a strong leader because all his men will not dare to go against his word and will make sure they go to any limit to fulfill orders given. Gordon conducts his group and makes sure anything and everything is done so the victory is his. Also Michael does everything in his power to ensure the safety of his group. Whenever Michael advises the group, he makes sure every detail is covered so there is no chance of error. Firstly, when all of the group members are trying to put together the details of what the Sealand woman says, Michael tries to figure it out by saying, â€Å"But what she seemed to me to be putting across was that she was particularly surprised to find it among†¦Ã¢â‚¬  (140-141). Michael discusses what is heard with the group. Secondly, when David, Petra and Rosalind are on the run, Michael keeps filling them in and tells them, â€Å"They’ll start to follow your tracks as soon as it’s light. Better get moving soon. I don’t know how it is in front of you, but†¦Ã¢â‚¬  (142-143). Michael helps his group by telling them all the information he knows. The information Michael finds out and passes onto the rest of the group, is helpful for their goal of getting out of Waknuk without getting caught. Lastly, when David, Petra and Rosalind are on the run, while Petra and Rosalind are sleeping, Michael tells David, â€Å"You mustn’t let them get hold of Rosalind or Petra – far better to kill them yourself than let that happen to them† (143). Michael ensures that David knows that it is better for them to not live than to go through the torture the norms would put them through if they were to be caught. He tells David what the best thing to do is if they are in that situation. The group reaches their goals faster when Michael keeps filling them in on what’s going on everywhere else and when he helps them with what needs to be done. In conclusion, in order for goals to be reached, a group needs strong leaders for guidance and direction. David gives precise orders as a leader, which helps everything to be done quicker and there are more chances of the plan being successful. There are times when Gordon gives strong orders, causing people following the orders to go out of their way to fulfill them. Michael is a good leader who will do everything possible to keep his group away from any danger. Good leaders possess strong leadership qualities such as guidance and direction that help to succeed in what needs to be accomplished.

Free Essays on Computer Techonology In The College Classrooms

The use of computer technology is an ever rising trend in today’s colleges. Even though computers have been in classrooms for decades, there were initially limited to specific times and practices. College professors from all over the country have jumped on the bandwagon of computer technology within classroom environments. College professors are surrounded by multi-facets of computer diversity concerning college. Instant messaging and chatting, distance learning, and video conferencing are among the trends of diversity surrounding teaching tactics employed by college professors. Instant messaging and chatting has become an increasingly popular tool for college professors. They can allow students to Instant message questions to the teacher’s assistant during lecture. This can allow students to ask for clarification without the embarrassment of asking in front of the entire class. Another example used by college professors are, the used of chatting during lecture. Students are allowed to chat between each other during the lecture by explaining points that are put out by the professor. Video conferencing is another useful tool for college professors to employ. Professors can lecture students from the privacy of their own home. Professors and students are also able to visually see each other. In addition, the professor and the students are able to talk to each other as if in an actual classroom environment. Distance learning has become an inexpensive way to teach students for institutions. College professors are able to teach students from all over the country all from the privacy of their own home. Moreover, students are able to participate in distance learning from the privacy of their homes. Distance learning is an inexpensive way to handle the increased need for remedial education.... Free Essays on Computer Techonology In The College Classrooms Free Essays on Computer Techonology In The College Classrooms The use of computer technology is an ever rising trend in today’s colleges. Even though computers have been in classrooms for decades, there were initially limited to specific times and practices. College professors from all over the country have jumped on the bandwagon of computer technology within classroom environments. College professors are surrounded by multi-facets of computer diversity concerning college. Instant messaging and chatting, distance learning, and video conferencing are among the trends of diversity surrounding teaching tactics employed by college professors. Instant messaging and chatting has become an increasingly popular tool for college professors. They can allow students to Instant message questions to the teacher’s assistant during lecture. This can allow students to ask for clarification without the embarrassment of asking in front of the entire class. Another example used by college professors are, the used of chatting during lecture. Students are allowed to chat between each other during the lecture by explaining points that are put out by the professor. Video conferencing is another useful tool for college professors to employ. Professors can lecture students from the privacy of their own home. Professors and students are also able to visually see each other. In addition, the professor and the students are able to talk to each other as if in an actual classroom environment. Distance learning has become an inexpensive way to teach students for institutions. College professors are able to teach students from all over the country all from the privacy of their own home. Moreover, students are able to participate in distance learning from the privacy of their homes. Distance learning is an inexpensive way to handle the increased need for remedial education....

First Impressions in Pride and Prejudice essays

First Impressions in Pride and Prejudice essays "It is only at the first encounter that a face makes its full impression on us." What Arthur Schopenhauer means is that primary judgments are formed by what we can immediately detect, which can create an inaccurate illusion of character. His sentiments directly relate to the plight many characters in Pride and Prejudice face concerning wrongful outlooks on people caused by first impressions. In Jane Austen's novel, Elizabeth's initial mistaken view of Mr. Darcy leads to another misconception of character in Mr. Wickham. Because Darcy refuses to follow social norms regarding dancing, his reputation quickly declines in the eyes of his acquaintances, including Elizabeth. On the other hand, Wickham instantly gains the trust and respect from Elizabeth because of their similar feelings towards Darcy. She later learns her original notions about both men are completely incorrect. First impressions can lead to false judgments of character because of the human inclination to make assumptions When Elizabeth first encounters Darcy, she without delay places a label upon him based off of what she could notice from across the room. In the town of Meryton, social gatherings are of much significance because they are opportunities to build up a reputation. Elizabeth attends a ball with pressures of marriage upon her, therefore her mindset is to scrutinize every man eligible. One man she notices in particular, Mr. Darcy, receives negative attention from her because of his preference of remaining reserved. When deciding her opinion, Elizabeth takes into consideration, "Mr. Darcy danced only once with Mrs. Hurst and once with Miss Bingley, declined being introduced to any other lady, and spent the rest of the evening in walking about the room, speaking occasionally to one of his own party. His character was decided. He was the proudest, most disagreeable man in the world" (7). Without taking into cons...

Online classes and attend traditional classes Essay

Online classes and attend traditional classes - Essay Example Online classes however have their disadvantages over traditional classes that limit effectiveness of leaning and both advantages and disadvantages of the types of classes need to be explored before a learner selects a type of class. I, in this paper argue that traditional classes are better than online classes. Conducting a comparative analysis of traditional classes and online classes requires an understanding of fundamental factors to learning processes and effectiveness of the fundamentals to achieving learning objectives. Applied approach to delivery of learning materials and learning concepts, student’s active role in the learning process, and quality of involved activities and processes in learning are some of the determinant of effective learning. Administration of learning processes and support to learners are other fundamentals of effective learning and forms bases for understanding relative effectiveness of traditional classes and online classes. The fundamentals als o explain strengths and weaknesses of the two modes of learning (Kats 290). Two perspectives support application of traditional class system over the online class system. ... The well-defined environment also dictates direct interaction between learners and educators and encourages learners’ participation through questions to educators and responses to prompts from educators. The structured scope also aids administration of learning processes and therefore facilitates achievement of learning objectives because the learning process, learners, and educators all exist in the same physical environment. Traditional class also offers a â€Å"more personal relationship† between learners and their instructors. Physical presence and the role of face-to-face communication such as developed confidence and trust develop a link between the parties and this facilitates interaction and freedom towards better understanding of concepts. This is partly because students are free to ask questions and have confidence to respond to questions when they are in a favorable environment. Traditional classes, unlike online classes, allow for instant responses to questi ons by learners and educators and this facilitates effective learning. It is contrary to the experience in online classes in which an educator may forget to respond to a question, a phenomenon that may discourage a learner and limit the learner’s confidence in asking questions. Learners in a traditional class set up also have the opportunity to interact with one another, develop social ties, and form study groups, and these occurrences expands sources of knowledge to facilitate learning (Sharpe 240). Numerous disadvantages of online classes that traditional classes manage also offer rationale into the preference of traditional classes. Unlike in traditional classes in which educators are able to identify each learner’s need and motivate the learners, the distance in an online class